Tennessee Statutes
§ 67-4-311 — Obtaining evidence
Tennessee·Title 67
The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state.
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Legislative History
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1978, ch. 839, § 18; T.C.A. (orig. ed.), § 67-4321.
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 fund