The commissioner of revenue is empowered to make all necessary rules and regulations not inconsistent with the terms of this part, which shall have the force and effect of law, for the purpose of fully carrying out and giving effect to this part.
Structure 2021 Tennessee Code
Part 2 - Tennessee Estate Tax Law
§ 67-8-205. Tax for Use of State
§ 67-8-206. Tax Charged Upon Entire Estate — Affidavit
§ 67-8-209. Payment by Person Other Than Executor or Administrator — Reimbursement
§ 67-8-210. Commissioner to Pay Over Revenue
§ 67-8-211. Rules and Regulations