State Codes and Statutes
Statutes > Tennessee > Title-67 > Chapter-5 > Part-13 > 67-5-132667-5-1326. Preservation of records.
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.
[Acts 1973, ch. 226, § 11; T.C.A., § 67-930; Acts 1995, ch. 305, § 125; 2000, ch. 571, § 1; 2007, ch. 132, § 7.]
