§ 67-5-1326. Preservation of records.

TN Code § 67-5-1326 (2019) (N/A)
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It is the duty of the comptroller of the treasury to preserve and maintain the records used by the comptroller of the treasury in these assessments for a period of not less than seven (7) years. These records shall be public records, subject to inspection by the taxpayer under reasonable regulations; provided, that information required to be kept confidential pursuant to § 67-5-402 shall not be a public record.