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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 26 - Tobacco Settlement Funds
§ 67-4-2607. Admissibility Into Evidence of Licensed Cigarette Distributor Reports Filed With the Department of Revenue
Universal Citation: TN Code § 67-4-2607 (2020)
Notwithstanding any other law or rule of evidence to the contrary, a copy of a licensed distributor report filed with the commissioner pursuant to §67-4-2604(a) shall be admitted into evidence for the purpose of proving the total number of cigarettes by brand family, or, in case of roll your own, the equivalent stick count, for which the licensed agent affixed Tennessee tax stamps during the previous calendar month or otherwise paid the tax due for cigarettes, as a non-hearsay document in all judicial and administrative proceedings.
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