57-1-204 - Department of revenue authority to collect certain taxes and make audits Appropriation of funds to commission.
57-1-204. Department of revenue authority to collect certain taxes and make audits Appropriation of funds to commission.
(a) The department of revenue shall continue to collect the tax as levied and imposed under § 57-6-201, and the required monthly reports thereunder shall continue to be made to the department.
(b) All such tax collected by the department shall be deposited in the treasury of the state to the credit of and to be used by the commission for the purpose of carrying out the provisions of this chapter. Such funds are hereby appropriated to the commission for the purpose of the administration and enforcement of the duties, powers and functions of the commission.
(c) The authority now vested in the commissioner of revenue to make the required audits, examinations of books, records and papers, and the filing of invoices, as provided for under § 57-6-202, shall remain vested in the commissioner.
[Acts 1963, ch. 259, § 3; T.C.A., § 57-814.]