"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. 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.