Tennessee Code 67-4-311 – Obtaining evidence
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Terms Used In Tennessee Code 67-4-311
- Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-301
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state.