Tennessee § 67-4-203 - Administration by commissioner.

§ 67-4-203. Administration by commissioner.

The authority to administer parts 2-6 of this chapter and the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and the authority to collect the taxes thereby imposed, is vested in the commissioner of revenue under the provisions of this part. Any reference in this part to the commissioner shall be deemed a reference to the commissioner of revenue. The commissioner is authorized to prescribe all rules necessary for the administration of parts 2-6 of this chapter, and for the administration of the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and for the collection of the taxes thereby imposed. Acts 1937, ch. 108, art. 3, § 1; C. Supp. 1950, § 1248.4 (Williams, § 1248.137); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, §§ 10, 11; T.C.A. (orig. ed.), §§ 67-4301, 67-4302. Textbooks. Tennessee Jurisprudence, 14 Tenn. Juris., Hawkers and Peddlers, § 1. Cited: Tidwell v. Servomation-Willoughby Co., 483 S.W.2d 98, 1972 Tenn. LEXIS 363 (Tenn. 1972); Jackson County Bank v. Ford Motor Credit Co., 488 F. Supp. 1001, 1980 U.S. Dist. LEXIS 10271 (M.D. Tenn. 1980); American City Bank v. Western Auto Supply Co., 631 S.W.2d 410, 1981 Tenn. App. LEXIS 591 (Tenn. Ct. App. 1981).