Tenn. Comp. R. & Regs. 1320-02-01-.43

Current through December 10, 2024

Section 1320-02-01-.43 - ASSESSMENT BY COMMISSIONER

The directors of each of the tax administration divisions within the Department of Revenue who are charged with the responsibility for collecting specific taxes imposed under the revenue laws of the state and made collectible by the Commissioner of Revenue are authorized and required to make all inquiries necessary to the determination and assessment of all taxes referred to hereinabove and to make the determinations of such taxes and the proposed assessments of such taxes that may become final only pursuant to T.C.A. § 67-1-1438.

Tenn. Comp. R. & Regs. 1320-02-01-.43

Original rule filed June 7, 1974. Amendment filed June 22, 1989; effective September 27, 1989. Amendments filed June 28, 2016; effective 9/26/2016.

Authority: T.C.A. §§ 67-1-102, 67-1-1438, and 67-1-1439.