Tennessee Statutes
§ 7-4-107 — Records
Tennessee § 7-4-107
JurisdictionTennessee
Title7
This text of Tennessee § 7-4-107 (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. § 7-4-107 (2026).
Text
It is the duty of every operator liable for the collection and payment of any tax imposed by this chapter to keep and preserve for a period of three (3) years all records necessary to determine the amount of the tax, which records the tax collection official shall have the right to inspect at all reasonable times.
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Legislative History
Acts 1976, ch. 704, § 7; T.C.A., § 6-3732.
Nearby Sections
15
§ 7-1-101
Definitions - Chapters 1-6§ 7-1-103
Consolidation of functions§ 7-1-105
Civil districts§ 7-2-102
Election of membersCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 7-4-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/7-4-107.