Tennessee § 67-4-802 - Supervision and collection of tax — Forms.
Full text of Tennessee Tennessee Code Annotated § 67-4-802 — Supervision and collection of tax — Forms., with citation guidance and answers to common questions.
§ 67-4-802. Supervision and collection of tax — Forms.
The supervision and collection of the tax imposed by this part is under the direction of the department of revenue. The department has the authority and power to prescribe forms upon which individuals and entities required to collect and remit the tax imposed shall make reports of such facts and information as will enable the commissioner to ascertain the correctness of the amount reported and paid by such individuals and entities. Acts 2001, ch. 456, § 3. Compiler's Notes. Former § 67-4-802 (Acts 1976, ch. 537, § 30; T.C.A., § 67-2705), concerning the authority to levy the tax, was repealed by Acts 1999, ch. 406, § 2, effective July 1, 1999. For new law, see § 67-4-2002 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-802
What does Tennessee Code Annotated § 67-4-802 cover?
Section 67-4-802 ("Supervision and collection of tax — Forms.") 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 § 67-4-802?
A common citation format is "Tennessee Code Annotated § 67-4-802" (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 § 67-4-802 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.