# Tenn. Code Ann. § 67-1-102: Powers and duties of commissioner and department of revenue > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-102 ## Section - **Citation:** Tenn. Code Ann. § 67-1-102 - **Heading:** Powers and duties of commissioner and department of revenue - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 67 / Chapter 1 / Section 67-1-102 ## Text (a) The commissioner has the powers and shall perform the duties conferred and imposed in this chapter in addition to such other powers and duties as may be conferred and imposed upon the commissioner by law. The commissioner is vested with power to prescribe rules and regulations not inconsistent with law and to prepare such forms as the commissioner may deem proper for the administration of the duties of the commissioner's office. (b) The department has the power to: (1) Administer the assessment and collection of all state taxes, except those for which responsibility is expressly conferred by statute upon some other officer or agency; (2) Administer the assessment and collection of privilege taxes; (3) Receive state revenues collected by county officials and make and retain records of such receipts; (4) Investigate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, secure just and equitable taxation and improve the system of taxation in the state; (5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly; (6) Require a complete record of the officers, assistants and employees appointed by the commissioners of the various departments, and require their salaries to be in conformity with the scale authorized; (7) Procure from any department or agency of the state, or any of its political subdivisions, a copy of the complete record maintained by it of any convictions for violation of any criminal laws by any person who has made application to the department for employment, for the exclusive use of the department in screening the applicant to determine suitability for an appointment in the department; (8) Compromise tax liabilities upon such terms as, in the commissioner's opinion, may seem to be in the best interests of the state; provided, that either the comptroller of the treasury or the attorney general and reporter may require that such compromises or any class of such compromises be subject to the comptroller's or attorney general's prior review and written approval. The commissioner may enter into agreements in connection with the compromises as may be necessary to effectuate the purposes of this subsection (b); (9) Issue letter and revenue rulings at its discretion. A reasonable fee, not to exceed ten thousand dollars ($10,000) for expedited rulings requested pursuant to § 67-1-109(d) and not to exceed five hundred dollars ($500) for all other rulings, may be set and prescribed by the commissioner for issuing revenue and letter rulings; and (10) Enter into a contract to participate in the multistate tax commission joint audit program. (c) If a taxpayer challenges an assessment of taxes levied by local government that has been paid to the department, the commissioner shall notify the appropriate agencies of local government of such challenge, if the local amount in dispute exceeds twenty-five thousand dollars ($25,000) per county or city. Amended by 2014 Tenn. Acts, ch. 854,s 1, eff. 1/1/2015. Acts 1921, ch. 113, § 2; 1923, ch. 7, §§ 12, 19, 24; 1923, ch. 106, § 1; Shan. Supp., §§ 373a44, 373a56, 809a8; Code 1932, §§ 269, 1478; Acts 1933, ch. 92, § 1; 1937, ch. 33, §§ 50, 51; 1937, ch. 291, § 1; 1945, ch. 57, § 1; 1947, ch. 17, § 3; C. Supp. 1950, §§ 255.50, 255.51 (Williams, §§ 255.53, 255.54, 269); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 531, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), §§ 4-305, 4-306, 67-101, 4-3-1903; Acts 1985, ch. 214, § 1; 1988, ch. 562, § 3; 1989, ch. 273, § 1; 2009, ch. 530, § 95; 2011, ch. 449, § 1. 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 531, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), §§ 4-305, 4-306, 67-101, 4-3-1903; Acts 1985, ch. 214, § 1; 1988, ch. 562, § 3; 1989, ch. 273, § 1; 2009, ch. 530, § 95; 2011, ch. 449, § 1. (a) The commissioner has the powers and shall perform the duties conferred and imposed in this chapter in addition to such other powers and duties as may be conferred and imposed upon the commissioner by law. The commissioner is vested with power to prescribe rules and regulations not inconsistent with law and to prepare such forms as the commissioner may deem proper for the administration of the duties of the commissioner's office. (b) The department has the power to: (1) Administer the assessment and collection of all state taxes, except those for which responsibility is expressly conferred by statute upon some other officer or agency; (2) Administer the assessment and collection of privilege taxes; (3) Receive state revenues collected by county officials and make and retain records of such receipts; (4) Investigate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, secure just and equitable taxation and improve the system of taxation in the state; (5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly; (6) Require a complete record of the officers, assistants and employees appointed by the commissioners of the various departments, and require their salaries to be in conformity with the scale authorized; (7) Procure from any department or agency of the state, or any of its political subdivisions, a copy of the complete record maintained by it of any convictions for violation of any criminal laws by any person who has made application to the department for employment, for the exclusive use of the department in screening the applicant to determine suitability for an appointment in the department; (8) Compromise tax liabilities upon such terms as, in the commissioner's opinion, may seem to be in the best interests of the state; provided, that either the comptroller of the treasury or the attorney general and reporter may require that such compromises or any class of such compromises be subject to the comptroller's or attorney general's prior review and written approval. The commissioner may enter into agreements in connection with the compromises as may be necessary to effectuate the purposes of this subsection (b); (9) Issue letter and revenue rulings at its discretion. A reasonable fee, not to exceed ten thousand dollars ($10,000) for expedited rulings requested pursuant to § 67-1-109(d) and not to exceed five hundred dollars ($500) for all other rulings, may be set and prescribed by the commissioner for issuing revenue and letter rulings; and (10) Enter into a contract to participate in the multistate tax commission joint audit program. (1) Administer the assessment and collection of all state taxes, except those for which responsibility is expressly conferred by statute upon some other officer or agency; (2) Administer the assessment and collection of privilege taxes; (3) Receive state revenues collected by county officials and make and retain records of such receipts; (4) Investigate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, secure just and equitable taxation and improve the system of taxation in the state; (5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly; gate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, secure just and equitable taxation and improve the system of taxation in the state; (5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly; (6) Require a complete record of the officers, assistants and employees appointed by the commissioners of the various departments, and require their salaries to be in conformity with the scale authorized; (7) Procure from any department or agency of the state, or any of its political subdivisions, a copy of the complete record maintained by it of any convictions for violation of any criminal laws by any person who has made application to the department for employment, for the exclusive use of the department in screening the applicant to determine suitability for an appointment in the department; (8) Compromise tax liabilities upon such terms as, in the commissioner's opinion, may seem to be in the best interests of the state; provided, that either the comptroller of the treasury or the attorney general and reporter may require that such compromises or any class of such compromises be subject to the comptroller's or attorney general's prior review and written approval. The commissioner may enter into agreements in connection with the compromises as may be necessary to effectuate the purposes of this subsection (b); (9) Issue letter and revenue rulings at its discretion. A reasonable fee, not to exceed ten thousand dollars ($10,000) for expedited rulings requested pursuant to § 67-1-109(d) and not to exceed five hundred dollars ($500) for all other rulings, may be set and prescribed by the commissioner for issuing revenue and letter rulings; and (10) Enter into a contract to participate in the multistate tax commission joint audit program. (c) If a taxpayer challenges an assessment of taxes levied by local government that has been paid to the department, the commissioner shall notify the appropriate agencies of local government of such challenge, if the local amount in dispute exceeds twenty-five thousand dollars ($25,000) per county or city. Amended by 2014 Tenn. Acts, ch. 854,s 1, eff. 1/1/2015. Acts 1921, ch. 113, § 2; 1923, ch. 7, §§ 12, 19, 24; 1923, ch. 106, § 1; Shan. Supp., §§ 373a44, 373a56, 809a8; Code 1932, §§ 269, 1478; Acts 1933, ch. 92, § 1; 1937, ch. 33, §§ 50, 51; 1937, ch. 291, § 1; 1945, ch. 57, § 1; 1947, ch. 17, § 3; C. Supp. 1950, §§ 255.50, 255.51 (Williams, §§ 255.53, 255.54, 269); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 531, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), §§ 4-305, 4-306, 67-101, 4-3-1903; Acts 1985, ch. 214, § 1; 1988, ch. 562, § 3; 1989, ch. 273, § 1; 2009, ch. 530, § 95; 2011, ch. 449, § 1. ## 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-102. Check the current official text before relying on it. Not legal advice.