Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-01 - Administrative Division
Chapter 1320-01-01 - Administration
Section 1320-01-01-.29 - TAXPAYER IDENTIFICATION NUMBERS
Universal Citation: TN Comp Rules and Regs 1320-01-01-.29
Current through September 24, 2024
(1) The Commissioner of Revenue may require, for purposes of tax administration, any person who is liable for any tax administered by the Department of Revenue to disclose to the Department his social security account number or his federal employer's identification number as issued by the U.S. Internal Revenue Service.
(2) The failure to disclose, upon request, such information to the Department of Revenue will be cause for the Commissioner to deny or revoke, pursuant to law, any taxpayer's authority to do business in the State of Tennessee.
Authority: T.C.A. §67-101(2).
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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