{"data":{"id":"us-tn/tenn.-code-ann.-67-4-1707","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-1707","heading":"Rules and regulations","body":"The commissioner of revenue is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part.","path":["TN Code","Title 67","Chapter 4"],"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":"60c8c29684656419666e400af7e751bc7749f5d3cf064ab5d84ac9600d78470c","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-1706","next":"us-tn/tenn.-code-ann.-67-4-1708"},"notice":"GroundRules: Original legal text. Not legal advice."}