The commissioner may employ necessary agents, representatives and assistants for the enforcement of this part, and the expense of their employment and all incidental expenses shall be defrayed out of the two and one-half percent (2.5%) of the moneys collected as provided in § 67-8-206, and, in case of suit, out of the penalty provided in this part, or so much thereof as may be necessary.
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