Tennessee § 67-1-101 - Liberal construction of title — Incidental powers of commissioner — Chapter definitions.

§ 67-1-101. Liberal construction of title — Incidental powers of commissioner — Chapter definitions.

It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue. The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title. As used in this chapter, unless the context otherwise requires: “Commissioner” means the commissioner of revenue; and “Department” means the department of revenue. Acts 1919, ch. 1, § 16; 1921, ch. 113, § 20; impl. am. Acts 1923, ch. 7, §§ 2, 19, 24, 25; Shan. Supp., § 809a27; mod. Code 1932, § 1462; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 599, § 3; T.C.A. (orig. ed.), § 67-107. Cross-References. Rulemaking by commissioner, § 67-1-1439 . Law Reviews. Re-examining the Constitutionality of an Income Tax in Tennessee (Robert E. Cooper Jr.), 28 Tenn. B.J. 14 (1992). Statutory Tax Penalties and Equitable Relief: The Common Law Breaks Down, 22 Mem. St. U.L. Rev. 755 (1992). Comparative Legislation. General taxation provisions: Ala. Code § 40-1-1 et seq. Ark. Code § 26-1-101 et seq. Ga. O.C.G.A. § 48-1-1 et seq. Ky. Rev. Stat. Ann. § 131.010 et seq. Miss. Code Ann. § 27-1-1 et seq., § 27-3-1 et seq. Mo. Rev. Stat. § 136.010 et seq. N.C. Gen. Stat. § 105-1 et seq. Va. Code § 58.1-1 et seq. Cited: Southern R. Co. v. Clement, 57 Tenn. App. 54, 415 S.W.2d 146, 1966 Tenn. App. LEXIS 199 (Tenn. Ct. App. 1966); State, Dep't of Revenue v. Moore, 722 S.W.2d 367, 1986 Tenn. LEXIS 846 (Tenn. 1986). Collateral References. 71 Am. Jur. 2d State and Local Taxation § 1 et seq. 84 C.J.S. Taxation § 7 et seq. Taxation 371