Section 67-4-1010 - Administration by department and commissioner(a) The supervision and collection of the tax imposed by this part shall be under the direction of the department.(b) The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter.(c) In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner.Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); T.C.A. (orig. ed.), § 67-3108; Acts 1988, ch. 958, § 3.