Tennessee Code 67-4-1507 – Promulgation of rules
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Terms Used In Tennessee Code 67-4-1507
- Department: means the department of revenue. See Tennessee Code 67-4-1501
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
- United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
The department may promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, not inconsistent with this chapter, other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues under this chapter.