# Tenn. Code Ann. § 67-1-101: Liberal construction of title - Incidental powers of commissioner - Chapter definitions

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-101

## Section

- **Citation:** Tenn. Code Ann. § 67-1-101
- **Heading:** Liberal construction of title - Incidental powers of commissioner - Chapter definitions
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 1 / Section 67-1-101

## Text

(a) It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue. (b) The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title. (c) As used in this chapter, unless the context otherwise requires: (1) "Commissioner" means the commissioner of revenue; and (2) "Department" means the department of revenue. Amended by 2017 Tenn. Acts, ch. 457,s 2, eff. 7/1/2017. Acts 1919, ch. 1, § 16; 1921, ch. 113, § 20; impl. am. Acts 1923, ch. 7, §§ 2, 19, 24, 25; Shan. Supp., § 809a27; mod. Code 1932, § 1462; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 599, § 3; T.C.A. (orig. ed.), § 67-107.
(a) It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue.
(b) The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title.
(c) As used in this chapter, unless the context otherwise requires: (1) "Commissioner" means the commissioner of revenue; and (2) "Department" means the department of revenue.
(1) "Commissioner" means the commissioner of revenue; and
(2) "Department" means the department of revenue.
Amended by 2017 Tenn. Acts, ch. 457,s 2, eff. 7/1/2017.
Acts 1919, ch. 1, § 16; 1921, ch. 113, § 20; impl. am. Acts 1923, ch. 7, §§ 2, 19, 24, 25; Shan. Supp., § 809a27; mod. Code 1932, § 1462; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 599, § 3; T.C.A. (orig. ed.), § 67-107.

## Nearby sections

- [Tenn. Code Ann. § 67-1-101 Liberal construction of title - Incidental powers of commissioner - Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-101.md)
- [Tenn. Code Ann. § 67-1-102 Powers and duties of commissioner and department of revenue](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-102.md)
- [Tenn. Code Ann. § 67-1-103 Study of tax laws - Report](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-103.md)
- [Tenn. Code Ann. § 67-1-104 Tax administration fund](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-104.md)
- [Tenn. Code Ann. § 67-1-105 Hearings by commissioner](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-105.md)
- [Tenn. Code Ann. § 67-1-106 Optional reporting periods](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-106.md)
- [Tenn. Code Ann. § 67-1-107 Mailed tax papers or payments - Determination of filing date](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-107.md)
- [Tenn. Code Ann. § 67-1-108 Implementation and enforcement by commissioner - Guidance - Erroneous audit findings or advice - Applicability of taxability policy changes - Effect of provision](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-108.md)
- [Tenn. Code Ann. § 67-1-109 Revenue and letter rulings](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-109.md)
- [Tenn. Code Ann. § 67-1-110 Taxpayer bill of rights](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-110.md)
- [Tenn. Code Ann. § 67-1-111 Statewide uniformity of harvest or severance taxes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-111.md)
- [Tenn. Code Ann. § 67-1-112 Business tax - Taxes invoiced to customers to be included in tax base](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-112.md)
- [Tenn. Code Ann. § 67-1-113 Keeping and maintenance of records - Access to records - Penalties for noncompliance](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-113.md)
- [Tenn. Code Ann. § 67-1-114 Extension of due date for certain tax returns](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-101. Check the current official text before relying on it. Not legal advice.