Tennessee Statutes
§ 67-3-815 — Records retention
Tennessee § 67-3-815
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-815 (Records retention) 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. § 67-3-815 (2026).
Text
(a)All persons subject to this part shall retain records, including, but not limited to, shipping papers, of all petroleum products transactions for a period of three (3) years after December 31 of the year in which the transaction occurred.
(b)Persons operating terminals, refineries and bulk plants shall retain these records on site for a period of ninety (90) days following the month of the transaction.
(c)Retail stations shall retain these records on site for a period of thirty (30) days following the month of the transaction.
(d)The commissioner may revoke the license or licenses of and assess a civil penalty in the amount of five thousand dollars ($5,000) against a person who fails to comply with this section.
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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1915.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-3-815, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-815.