Tennessee Code Annotated

Tenn. Code Ann. § 67-4-1707 (2026)

Rules and regulations

✓ current as of May 2026
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The commissioner of revenue is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part.

Acts 1992, ch. 529, § 8.


Notes of Decisions
Cited in 1 case, 2005–2005 · leading case: Abdur'Rahman v. Bredesen, 181 S.W.3d 292 (Tenn. 2005).
Abdur'Rahman v. Bredesen, 181 S.W.3d 292 (Tenn. 2005). “§ 67-4-1707 (2003), among others. In short, the absence of an express reference to the UAPA in section 40-23-114(c) is entirely consistent with our conclusion that the UAPA is inapplicable.”
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