Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-02 - Collections Division
Chapter 1320-02-01 - Tax Enforcement Procedures Act
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.

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