{"data":{"id":"us-tn/tenn.-code-ann.-67-1-1439","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-1-1439","heading":"Rulemaking by commissioner","body":"The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this chapter. Rules and regulations not inconsistent with this chapter shall have the force and effect of law when promulgated by the commissioner and approved by the attorney general and reporter. A copy of all such rules and regulations, in printed form, shall be furnished every collector of state taxes and shall be furnished to any other person upon request.","path":["TN Code","Title 67","Chapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"32a16d65ac1fb9fe60405cdbb050e4d32bd7c923043684d8df73c028dce5a65d","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-1-1438","next":"us-tn/tenn.-code-ann.-67-1-1440"},"notice":"GroundRules: Original legal text. Not legal advice."}