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.Acts 1929 (Ex. Sess), ch. 23, § 12; Code 1932, § 1308; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1713.
Tennessee Legal Code