Tennessee StatutesPart 13 - General Powers to Obtain Evidence67-1-1301 - Power of commissioner and comptroller to determine correctness of taxes and fees.67-1-1302 - Persons subject to subpoena power.67-1-1303 - Failure to appear when subpoenaed Penalty.67-1-1304 - Failure to testify when subpoenaed Penalty.67-1-1305 - Compensation of witness.