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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 3 - General Revenue Law — Administration of Gross Receipts Taxes
§ 67-4-311. Obtaining Evidence
Universal Citation: TN Code § 67-4-311 (2020)
The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state.
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