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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 17 - Disclosure of Tax Returns and Tax Information
§ 67-1-1711. Disclosure by Commissioner
Universal Citation: TN Code § 67-1-1711 (2021)
The commissioner is authorized to disclose tax administration information, other than returns and tax information, if the commissioner determines that such disclosure is in the best interests of the state; provided, that no law shall be construed to require disclosure of criteria or standards used or to be used for the selection of returns or persons for audit or examination, or data used or to be used for determining such criteria or standards, if the commissioner determines that such disclosure will impair assessment, collection, or enforcement under state tax laws.
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