[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.]

(a) The commissioner of revenue, hereinafter called the “commissioner,” has full supervision of the administration and enforcement of this part and of the collection of all taxes imposed thereunder.
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Terms Used In Tennessee Code 67-8-108

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(b) The commissioner shall make such rules and regulations as may be necessary for its proper interpretation and enforcement.
(c) The commissioner is empowered to call upon other departments of state government for such information and assistance as the commissioner may deem necessary.
(d) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part.
(e) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part. Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising property transferred by gift, and to perform such duties as are, by this part, required of the commissioner, including the power to issue subpoenas and administer oaths, and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe.
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