§ 67-1-1301 Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees
§ 67-1-1302 Persons subject to subpoena power
§ 67-1-1303 Failure to appear when subpoenaed – Penalty
§ 67-1-1304 Failure to testify when subpoenaed – Penalty
§ 67-1-1305 Compensation of witness
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Terms Used In Tennessee Code > Title 67 > Chapter 1 > Part 13 - General Powers to Obtain Evidence

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiduciary: A trustee, executor, or administrator.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Oath: A promise to tell the truth.
  • Oath: includes affirmation. See Tennessee Code 1-3-105
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.