Tennessee Statutes
§ 67-8-109 — [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Records and forms
Tennessee § 67-8-109
JurisdictionTennessee
Title67
This text of Tennessee § 67-8-109 ([Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Records and forms) 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. § 67-8-109 (2026).
Text
The commissioner is empowered to prescribe such forms as may be necessary under this part and shall keep such records as are indicated by good accounting practice. The commissioner may by general regulations prescribe how much and what portion of the commissioner's records shall be open to the inspection of the public and how much and what portion shall be held as confidential, and may exchange information with the United States government or with other state governments under reciprocal arrangements made and approved by the commissioner.
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Legislative History
Acts 1939, ch. 137, § 18; C. Supp. 1950, § 1295.18 (Williams, § 1328.18); T.C.A. (orig. ed.), § 67-2523.
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 § 67-8-109, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-8-109.