Promulgation of Rules. [Effective January 1, 2021.]

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Short-Term Rental Unit Marketplace Tax
  6. Promulgation of Rules. [Effective January 1, 2021.]

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The department may promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, not inconsistent with this chapter, other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues under this chapter.


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