Tenn. Code Ann. § 67-1-102

Powers and duties of commissioner and department of revenue

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(a) The commissioner has the powers and shall perform the duties conferred and imposed in this chapter in addition to such other powers and duties as may be conferred and imposed upon the commissioner by law. The commissioner is vested with power to prescribe rules and regulations not inconsistent with law and to prepare such forms as the commissioner may deem proper for the administration of the duties of the commissioner's office.

(b) The department has the power to:
- (1) Administer the assessment and collection of all state taxes, except those for which responsibility is expressly conferred by statute upon some other officer or agency;
- (2) Administer the assessment and collection of privilege taxes;
- (3) Receive state revenues collected by county officials and make and retain records of such receipts;
- (4) Investigate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, secure just and equitable taxation and improve the system of taxation in the state;
- (5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly;
- (6) Require a complete record of the officers, assistants and employees appointed by the commissioners of the various departments, and require their salaries to be in conformity with the scale authorized;
- (7) Procure from any department or agency of the state, or any of its political subdivisions, a copy of the complete record maintained by it of any convictions for violation of any criminal laws by any person who has made application to the department for employment, for the exclusive use of the department in screening the applicant to determine suitability for an appointment in the department;
- (8) Compromise tax liabilities upon such terms as, in the commissioner's opinion, may seem to be in the best interests of the state; provided, that either the comptroller of the treasury or the attorney general and reporter may require that such compromises or any class of such compromises be subject to the comptroller's or attorney general's prior review and written approval. The commissioner may enter into agreements in connection with the compromises as may be necessary to effectuate the purposes of this subsection (b);
- (9) Issue letter and revenue rulings at its discretion. A reasonable fee, not to exceed ten thousand dollars ($10,000) for expedited rulings requested pursuant to § 67-1-109(d) and not to exceed five hundred dollars ($500) for all other rulings, may be set and prescribed by the commissioner for issuing revenue and letter rulings; and
- (10) Enter into a contract to participate in the multistate tax commission joint audit program.

(c) If a taxpayer challenges an assessment of taxes levied by local government that has been paid to the department, the commissioner shall notify the appropriate agencies of local government of such challenge, if the local amount in dispute exceeds twenty-five thousand dollars ($25,000) per county or city.

Amended by 2014 Tenn. Acts, ch. 854,s 1, eff. 1/1/2015.

Acts 1921, ch. 113, § 2; 1923, ch. 7, §§ 12, 19, 24; 1923, ch. 106, § 1; Shan. Supp., §§ 373a44, 373a56, 809a8; Code 1932, §§ 269, 1478; Acts 1933, ch. 92, § 1; 1937, ch. 33, §§ 50, 51; 1937, ch. 291, § 1; 1945, ch. 57, § 1; 1947, ch. 17, § 3; C. Supp. 1950, §§ 255.50, 255.51 (Williams, §§ 255.53, 255.54, 269); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 531, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), §§ 4-305, 4-306, 67-101, 4-3-1903; Acts 1985, ch. 214, § 1; 1988, ch. 562, § 3; 1989, ch. 273, § 1; 2009, ch. 530, § 95; 2011, ch. 449, § 1.

Notes of Decisions

Cited in 9 cases, 1985–2015 · leading case: Covington Pike Toyota, Inc. v. Cardwell

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Covington Pike Toyota, Inc. v. Cardwell (1992) tenn · cites it 2× “ANALYSIS Under Tenn.Code Ann. § 67-1-102 (1983 & Supp.1987) and § 67-6-402 (1983), the Commissioner of Revenue is authorized to prescribe reasonable rules and regulations not inconsistent with the taxing .”

NAJO Equipment Leasing, LLC v. Commissioner of Revenue (2015) tennctapp · cites it 2× “Tennessee Code Annotated Section 67-1-102 indicates that the Department Commissioner “is vested with power to prescribe rules and regulations not inconsistent with law.”

Holiday Inns, Inc. v. Olsen (1985) tenn · cites it 2× “While opinions by courts of sister states construing a uniform act are not binding upon this court, we are mindful that the objective of uniformity cannot be achieved by ignoring utterances of other jurisdictions.”

Nashville Golf & Athletic Club v. Huddleston (1992) tenn · cites it 2× “Under Tenn. Code Ann. § 67-1-102 (1983 & 1989), the Commissioner is only authorized to prescribe reasonable rules and regulations not inconsistent with the taxing statute.”

AT&T Corp. v. Ruth Johnson (2004) tennctapp · cites it 6× “” Tenn.Code Ann. § 67-1-102. In particular, we agree with the Department that the legislature’s use of the singular form in the phrase “in the next succeeding year or years in which the taxpayer has net income,” (emphasis added) indicates that it intended that the entity…”

Oak Ridge Land Company, LP. v. Richard H. Roberts, Commissioner Of Revenue For The State of Tennessee (2012) tennctapp · cites it 4× “Tenn. Code Ann. §67-1-102 (a) states that the Commissioner can prescribe "rules and regulations not inconsistent with law.”

Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee (2011) tennctapp · cites it 4× “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…”

Dacco, Inc. v. Huddleston (1994) tennctapp · cites it 4× “T.C.A. § 67-1-102 gives the Commissioner authority to promulgate rules and regulations consistent with existing law.”

Little Six Corporation v. Ruth Johnson, Commissioner (1999) tennctapp “§ 67-1-102 . In particular, we agree with the Department that the legislature’s use of the singular form in the phrase “in the next succeeding year or years in which the taxpayer has net income,” (emphasis added) indicates that it intended that the entity -4- enjoying the tax…”

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