Tennessee § 55-2-101 - Administration by commissioner of revenue.
Full text of Tennessee Tennessee Code Annotated § 55-2-101 — Administration by commissioner of revenue., with citation guidance and answers to common questions.
§ 55-2-101. Administration by commissioner of revenue.
Except as otherwise specifically provided by law, chapters 1-6 of this title shall be administered by the commissioner of revenue. The commissioner of revenue shall have the authority to delegate to the county clerks any functions and duties regarding the administration of chapters 1-6 and chapter 21 of this title; provided, however, that such authority shall not extend to the functions and duties regarding the administration of chapter 3, part 2 of this title. Such delegation shall be in a written form acceptable to the commissioner. The county clerk shall have the option of accepting or rejecting any such delegation. Acts 1951, ch. 70, § 16 (Williams, § 5538.116); Acts 1953, ch. 167, § 3; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 59-201; Acts 2007, ch. 484, § 2; 2014, ch. 718, § 1. Compiler's Notes. For transfer of the division of title and registration to the department of revenue, see Executive Order No. 36, effective July 1, 2006 (April 19, 2006).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 55-2-101
What does Tennessee Code Annotated § 55-2-101 cover?
Section 55-2-101 ("Administration by commissioner of revenue.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 55-2-101?
A common citation format is "Tennessee Code Annotated § 55-2-101" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 55-2-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.