{"data":{"id":"us-tn/tenn.-code-ann.-67-4-2704","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-2704","heading":"Administration and enforcement — Rules and regulations — Examination of books and records. [Effective on July 1, 2021.]","body":"(a) The commissioner of revenue shall administer and enforce the assessment and collection of the taxes levied by this part.\n(b) (1) The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this part, and for the collection of the taxes imposed by this part.\n(2) Rules and regulations not inconsistent with this part when promulgated by the commissioner, and approved by the attorney general and reporter, shall have the force and effect of law.\n(c) The commissioner is empowered to examine the books and records of any person subject to this part.","path":["Title 67 Taxes And Licenses","Chapter 4 Privilege and Excise Taxes","Part 27 Aviation Fuel [Effective on July 1, 2021.]"],"source_url":"https://archive.org/download/gov.tn.tca/release76.2021.05.21/gov.tn.tca.title.67.odt","current_through":"2021-05-21","vintage":"Tennessee Code Release 76 (2021-05), retrieved 2026-09-17; absent from the newer snapshot, which serves other sections of this chapter, so it may since have been repealed or amended","retrieved_at":"2026-09-17T21:57:30Z","sha256":"5b30a9ae66b53cb3add13f3d9c4971f5f8965a8e677001f6e2d539e45e8f047f","source_id":"us-tn","stale":true,"prev":"us-tn/tenn.-code-ann.-67-4-2703","next":"us-tn/tenn.-code-ann.-67-4-2705"},"notice":"GroundRules: Original legal text. Not legal advice."}