§ 57-6-106 — Investigations by the department

Tennessee § 57-6-106

• Jurisdiction: Tennessee
• Title: 57

Text

(a) The department on its own initiative may, or upon request of any county or municipality receiving this tax shall, make investigations to determine whether the full amount of tax imposed by this part has been paid, providing that any county or municipality requesting such investigation may designate an agent to participate in the investigation. For this purpose, wholesalers and retailers shall make their books and records with respect to beer purchases, sales and inventories available for inspection and audit at all reasonable business hours, and shall furnish any information with respect to beer purchases, sales and inventories required by the department. The results of such investigations shall be reported to counties and municipalities concerned. (b) The department, upon request of any county or municipality concerned, shall provide information available in the department with respect to the administration of this part, including the amount of tax collected and remitted, within the county or municipality.

Legislative History

Acts 1953, ch. 76, § 8 (Williams, § 1051.25); T.C.A. (orig. ed.), § 57-308.