2010 Tennessee Code
Title 70 - Wildlife Resources
Chapter 3 - Ammunition Tax
70-3-104 - Tax records Preservation of invoices required Failure to pay taxes or allow examination of records.
70-3-104. Tax records Preservation of invoices required Failure to pay taxes or allow examination of records.
(a) All persons handling articles used as the measure of tax under this chapter shall keep invoices and other memoranda fully descriptive of the articles, and shall permit the executive director or the executive director's authorized agents or representatives to inspect, at any time during business hours, all such articles, invoices, books, papers and memoranda, as may be deemed necessary by the executive director or the executive director's authorized agents or representatives in ascertaining whether or not the tax levied under the provisions of this chapter has been paid, or in determining the amount of such tax due.
(b) Failure of any person required to pay such taxes, to preserve such invoices or memoranda or to permit the inspection or examination of either such articles used as the measure of the tax, or invoices, books, papers and memoranda, or any of these things, at the request of the executive director or authorized agents or representatives, constitutes a violation.
[Acts 1937, ch. 84, §§ 46, 47; impl. am. Acts 1949, ch. 50, §§ 6, 10; C. Supp. 1950, §§ 5178.55, 5178.56 (Williams, §§ 5176.47, 5176.48); impl. am. Acts 1974, ch. 481, §§ 6, 7; T.C.A., §§ 51-305, 51-306.]
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