{"data":{"id":"us-tn/tenn.-code-ann.-67-7-204","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-7-204","heading":"Administration and collection of tax","body":"Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part.","path":["TN Code","Title 67","Chapter 7"],"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":"02be384e47cd005d9fa3fdd0bc0ab93e66889baef979c9ff6a043e2ef4ee4352","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-7-203","next":"us-tn/tenn.-code-ann.-67-7-205"},"notice":"GroundRules: Original legal text. Not legal advice."}