Section 67-4-1104 - Administration by department of revenue(a) Administration and collection of the tax shall be by the department in the same manner as other taxes are collected by the state for and on behalf of municipal and county governments.(b) The commissioner may promulgate rules and regulations necessary and reasonable for the administration of this part.Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.