55-2-101 - Administration by commissioner of revenue.
55-2-101. Administration by commissioner of revenue.
Except as otherwise specifically provided by law, chapter 1, this chapter and chapters 3-6 of this title shall be administered by the commissioner of revenue.
[Acts 1951, ch. 70, § 16 (Williams, § 5538.116); Acts 1953, ch. 167, § 3; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 59-201; Acts 2007, ch. 484, § 2.]