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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 8 - Transfer Taxes
Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
§ 67-8-403. Obtaining Evidence. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
Universal Citation:
TN Code § 67-8-403 (2021)
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- 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.
- 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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