Tennessee § 67-4-1104 - Administration by department of revenue.
Full text of Tennessee Tennessee Code Annotated § 67-4-1104 — Administration by department of revenue., with citation guidance and answers to common questions.
§ 67-4-1104. Administration by department of revenue.
Administration and collection of the tax shall be by the department in the same manner as other taxes are collected by the state for and on behalf of municipal and county governments. The commissioner may promulgate rules and regulations necessary and reasonable for the administration of this part. Acts 1981, ch. 206, § 5; T.C.A., § 67-6204. Compiler's Notes. Portions of title 67, ch. 4, part 11 have been held unconstitutional. See under Notes to Decisions, 1. Constitutionality of Part, United States v. Tennessee, 531 F. Supp. 62 (E.D. Tenn. 1981), aff'd, United States v. Tennessee, 709 F.2d 1511 (6th Cir. 1983)
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-1104
What does Tennessee Code Annotated § 67-4-1104 cover?
Section 67-4-1104 ("Administration by department 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 § 67-4-1104?
A common citation format is "Tennessee Code Annotated § 67-4-1104" (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 § 67-4-1104 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.