Statutes > Tennessee Statutes > Title 67 - Taxes And Licenses > Chapter 7 - Severance Taxes > Part 2 - Taxation of Other Minerals > 67-7-204 - Administration and collection of tax.

67-7-204 - Administration and collection of tax.

67-7-204. Administration and collection of tax.

Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of the provisions of this part.

[Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5.]