Tennessee § 66-29-161 Failure of person examined to retain records

Tennessee Statutes

§ 66-29-161 — Failure of person examined to retain records

Tennessee § 66-29-161

Title66

This text of Tennessee § 66-29-161 (Failure of person examined to retain records) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 66-29-161 (2026).

Text

If a person subject to examination under § 66-29-157 does not retain the records required by § 66-29-126 , the treasurer may determine the amount of property due using a reasonable method of estimation based on all information available to the treasurer, including extrapolation and the use of statistical sampling when appropriate and necessary, consistent with examination procedures and standards adopted under § 66-29-158 .

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If a person subject to examination under § 66-29-157 does not retain the records required by § 66-29-126 , the treasurer may determine the amount of property due using a reasonable method of estimation based on all information available to the treasurer, including extrapolation and the use of statistical sampling when appropriate and necessary, consistent with examination procedures and standards adopted under § 66-29-158 .