The department may promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, not inconsistent with this chapter, other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues under this chapter.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 15 - Short-Term Rental Unit Marketplace Tax
§ 67-4-1501. Part Definitions. [Effective January 1, 2021.]
§ 67-4-1504. Prohibited Advertising and Statements Relating to Tax. [Effective January 1, 2021.]
§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.]
§ 67-4-1507. Promulgation of Rules. [Effective January 1, 2021.]
§ 67-4-1508. Inapplicability of Part — Applicability of Section. [Effective January 1, 2021.]
§ 67-4-1509. Report on Tax Rate Imposed by Local Government. [Effective January 1, 2021.]