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2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 4 - Inheritance Tax -- Administration
§ 67-8-403 - Obtaining evidence.

TN Code § 67-8-403 (2015) What's This?

(a) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part and part 3 of this chapter.

(b) Witnesses shall receive the same fees as are paid other witnesses in courts of record, such fees to be a part of the cost of administration.

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