Tenn. Code Ann. § 55-2-101
This is the official text of Tenn. Code Ann. § 55-2-101, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Administration by commissioner of revenue
Official statutory text
Except as otherwise specifically provided by law, chapters 1-6 of this title shall be administered by the commissioner of revenue. The commissioner of revenue shall have the authority to delegate to the county clerks any functions and duties regarding the administration of chapters 1-6 and chapter 21 of this title; provided, however, that such authority shall not extend to the functions and duties regarding the administration of chapter 3, part 2 of this title. Such delegation shall be in a written form acceptable to the commissioner. The county clerk shall have the option of accepting or rejecting any such delegation. Amended by 2014 Tenn. Acts, ch. 718, s 1, eff. 4/16/2014. 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.
Except as otherwise specifically provided by law, chapters 1-6 of this title shall be administered by the commissioner of revenue. The commissioner of revenue shall have the authority to delegate to the county clerks any functions and duties regarding the administration of chapters 1-6 and chapter 21 of this title; provided, however, that such authority shall not extend to the functions and duties regarding the administration of chapter 3, part 2 of this title. Such delegation shall be in a written form acceptable to the commissioner. The county clerk shall have the option of accepting or rejecting any such delegation.
Amended by 2014 Tenn. Acts, ch. 718, s 1, eff. 4/16/2014.
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.
Except as otherwise specifically provided by law, chapters 1-6 of this title shall be administered by the commissioner of revenue. The commissioner of revenue shall have the authority to delegate to the county clerks any functions and duties regarding the administration of chapters 1-6 and chapter 21 of this title; provided, however, that such authority shall not extend to the functions and duties regarding the administration of chapter 3, part 2 of this title. Such delegation shall be in a written form acceptable to the commissioner. The county clerk shall have the option of accepting or rejecting any such delegation.
Amended by 2014 Tenn. Acts, ch. 718, s 1, eff. 4/16/2014.
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.
Status: in_force
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