Tenn. Comp. R. & Regs. 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.
Notes
Authority: T.C.A. ยงยง 67-1-102 and 67-6-402.
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