2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 1 - Gift Tax
67-8-109 - Records and forms.
67-8-109. Records and forms.
The commissioner is empowered to prescribe such forms as may be necessary under the provisions of this part and shall keep such records as are indicated by good accounting practice. The commissioner may by general regulations prescribe how much and what portion of the commissioner's records shall be open to the inspection of the public and how much and what portion shall be held as confidential, and may exchange information with the United States government or with other state governments under reciprocal arrangements made and approved by the commissioner.
[Acts 1939, ch. 137, § 18; C. Supp. 1950, § 1295.18 (Williams, § 1328.18); T.C.A. (orig. ed.), § 67-2523.]
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