§ 67-4-311. Obtaining evidence.

TN Code § 67-4-311 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.