Tenn. Code Ann. § 67-1-101
Liberal construction of title - Incidental powers of commissioner - Chapter definitions
- (a) It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue.
- (b) The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title.
- (c) As used in this chapter, unless the context otherwise requires:
- (1) "Commissioner" means the commissioner of revenue; and
- (2) "Department" means the department of revenue.
Amended by 2017 Tenn. Acts, ch. 457,s 2, eff. 7/1/2017.
Acts 1919, ch. 1, § 16; 1921, ch. 113, § 20; impl. am. Acts 1923, ch. 7, §§ 2, 19, 24, 25; Shan. Supp., § 809a27; mod. Code 1932, § 1462; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 599, § 3; T.C.A. (orig. ed.), § 67-107.
Notes of Decisions
Cited in 3
cases, 1986–2016 · leading case: State, Department of Revenue v. Moore
State, Department of Revenue v. Moore (1986)
“T.C.A. § 67-1-101 (Liberal construction of commissioner's power).”
Chuck's Package Store v. City of Morristown (2016)
“Tenn. Code Ann. § 67-1-101 . Thus, for the same reason as stated above, we find the facts of Admiralty Suites distinguishable from the present case.”
Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee (2011)
“It is consistent with Tennessee Code Annotated section 67-1-102, which recognizes Commissioner’s powers to perform the duties imposed in the tax code, Tenn. Code Ann. § 67-1-102 (a) (Supp. 2010); and Tennessee Code Annotated section 67- 1-101, which provides Commissioner “all…”
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