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TENNESSEE STATUTES AND CODES
67-8-211 - Rules and regulations.
67-8-211. Rules and regulations.
The commissioner of revenue is empowered to make all necessary rules and regulations not inconsistent with the terms of this part, which shall have the force and effect of law, for the purpose of fully carrying out and giving effect to the provisions of this part.
[Acts 1929 (E.S.), ch. 23, § 12; Code 1932, § 1308; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1713.]
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