Tennessee § 67-4-1010 - Administration by department and commissioner.
Full text of Tennessee Tennessee Code Annotated § 67-4-1010 — Administration by department and commissioner., with citation guidance and answers to common questions.
§ 67-4-1010. Administration by department and commissioner.
The supervision and collection of the tax imposed by this part shall be under the direction of the department. The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter. In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner. Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); T.C.A. (orig. ed.), § 67-3108; Acts 1988, ch. 958, § 3.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-1010
What does Tennessee Code Annotated § 67-4-1010 cover?
Section 67-4-1010 ("Administration by department and commissioner.") 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 § 67-4-1010?
A common citation format is "Tennessee Code Annotated § 67-4-1010" (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 § 67-4-1010 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.