Tenn. Comp. R. & Regs. 1320-05-01-.82

Current through June 26, 2024

Section 1320-05-01-.82 - ADMINISTRATION OF OATHS

The Commissioner, or any of his duly authorized representatives, may administer oaths and take affirmations in any matter pertaining to the administration of the Sales Tax Law.

Tenn. Comp. R. & Regs. 1320-05-01-.82

Original rule certified June 7, 1974.

Authority: T.C.A. §§ 67-1-102 and 67-6-402.