Administration by commissioner

The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter. Acts 1947, ch. 3, § 14; C. Supp. 1950, § 1248.86 (Williams, § 1328.36); T.C.A. (orig. ed.), § 67-3046. The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter. Acts 1947, ch. 3, § 14; C. Supp. 1950, § 1248.86 (Williams, § 1328.36); T.C.A. (orig. ed.), § 67-3046.