Section 55-1-111 - "Commissioner" and "department" defined

As used in chapters 1-6 of this title, unless the context otherwise requires:(1) 'Commissioner' means the commissioner of revenue; and(2) 'Department' means the department of revenue.Acts 1951, ch. 70, § 10 (Williams, § 5538.110); Acts 1953, ch. 167, § 2; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §59-111; Acts 2007 , ch. 484, § 1.