§ 57-5-405 — Documents required by other than common carrier, brewery, wholesaler or distributor making deliveries to customer

(a) In order to assure that the tax provided herein has been paid, every person who shall possess or transport any such beverages within this state in excess of five gallons (5 gals.) (other than a common carrier or a licensed brewery, wholesaler or distributor engaged in making regular deliveries of beer and/or other such beverages to their customers) shall possess, during the entire time the person is in possession of or is engaged in transporting such beverages within this state, an invoice, bill of sale or bill of lading showing the date of purchase or shipment, the true name and exact address of the seller or consignor and the true name and exact address of the purchaser or consignee. The burden of proof shall be upon the person possessing or transporting any such beverages to establish to the satisfaction of the collection officers that the invoice, bill of sale or bill of lading possessed by the person and offered as evidence that the tax thereon has been paid does, in fact, relate to the identical beverages then possessed or being transported. (b) Any property confiscated as contraband solely for failure to have the documents required by this section may be returned upon order of the commissioner, without the necessity of a hearing, upon a showing satisfactory to the department of revenue that taxes imposed by the state of Tennessee upon such items have been paid.

Legislative History

Acts 1969, ch. 299, § 3; 1972, ch. 448, § 4; 1973, ch. 84, § 1; T.C.A., § 57-228.