Tennessee Code Title 67. Taxes and Licenses § 67-4-203

(a)(1) The authority to administer parts 2-6 of this chapter and the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and the authority to collect the taxes thereby imposed, is vested in the commissioner of revenue under this part.

(2) Any reference in this part to the commissioner shall be deemed a reference to the commissioner of revenue.