Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-01 - Administrative Division
Chapter 1320-01-01 - Administration
Section 1320-01-01-.30 - PUBLIC RECORDS REQUESTS

Universal Citation: TN Comp Rules and Regs 1320-01-01-.30

Current through September 24, 2024

(1) Definitions as used in this rule:

(a) Office of Open Records Counsel ("OORC"): The office established pursuant to T.C.A. §§ 8-4-601 et seq., or any successor office or entity.

(b) Personal Information: The term "personal information" shall have the same meaning as defined under T.C.A. § 55-25-103 of the Tennessee Uniform Motor Vehicle Records Disclosure Act.

(c) Public Records: The term "public record" shall have the same meaning as defined under T.C.A. § 10-7-503(a)(1)(A) of the Tennessee Public Records Act.

(d) Public Records Request Coordinator ("PRRC"): The individual, or individuals, designated in Section (3) of this rule who has, or have, the responsibility to ensure public record requests are routed to the appropriate records custodian and are fulfilled in accordance with the Tennessee Public Records Act ("TPRA"). The PRRC may also be a records custodian.

(e) Records Custodian: The office, official, or employee lawfully responsible for the direct custody and care of a public record. The records custodian is not necessarily the original preparer or receiver of the record.

(f) Requestor: A person seeking access to a public record, whether it is for inspection or duplication.

(g) Return: The term "return" shall have the same meaning as defined under T.C.A. § 67-1-1701.

(h) Tax administration information: The term "tax administration information" shall have the same meaning as defined under T.C.A. § 67-1-1701.

(i) Tax information: The term "tax information" shall have the same meaning as defined under T.C.A. § 67-1-1701.

(j) Taxpayer identity: The term "taxpayer identity" shall have the same meaning as defined under T.C.A. § 67-1-1701.

(k) Tennessee Public Records Act ("TPRA"): The Tennessee Public Records Act as codified in Title 10, Chapter 7, of the T.C.A.

(2) Records Presumed to be Open for Inspection Unless Otherwise Provided by Law

(a) The public records of the Tennessee Department of Revenue are presumed to be open for inspection unless otherwise provided by law. In accordance with the TRPA, nothing in this rule shall be construed as requiring the Department to sort through files to compile information or to create or recreate a record that does not exist.

(b) This rule shall not be construed to broaden or narrow the scope of exceptions to the TPRA, including confidentiality laws codified in Title 10, Title 55, Title 67, or elsewhere.

(c) A taxpayer's returns, taxpayer identity, and tax information are confidential and are not available to the general public through a public records request. Requests for copies of returns, tax information, a taxpayer's identity, or tax administration information will be denied unless an exception to Tennessee's confidentiality laws applies.

(d) A person's personal information associated with motor vehicle records is confidential and is not available to the general public through a public records request. Requests for personal information contained in motor vehicle records will be denied unless an exception to Tennessee's confidentiality laws applies.

(3) Requesting Access to Public Records

(a) Public record requests shall be made to the PRRC or the PRRC's designee. The PRRC shall be the department's acting Public Information Officer or designee.

(b) In order to ensure that requests are routed to the appropriate records custodian and fulfilled in a timely manner, requests may be made via online submission, if that option is available, by email to TNRevenue.PublicRecords@tn.gov, or by mail to:

Attn: Public Records Request Coordinator

Tennessee Department of Revenue

Andrew Jackson Building, 11th Floor

500 Deaderick Street

Nashville Tennessee 37242.

(c) Requests for inspection of records are not required to be made in writing. However, the PRRC may request a mailing or email address from the requestor in order to provide any written communications required under the TPRA.

(d) Requests for copies of records shall be made in writing to the PRRC, and may be made using the attached Public Records Request Form. The Department of Revenue may modify or update the request form as needed.

(e) A taxpayer is not required to submit a public record request to obtain copies of the taxpayer's own returns or tax information.

(4) Process for Responding to Public Records Requests

(a) Public Record Request Coordinator
1. Upon receipt of a public record request, the PRRC shall acknowledge receipt of the request. The PRRC shall promptly forward the request to the Department's General Counsel and/or designated staff attorney, who shall make an initial determination of the following:
(i) Whether the requested records are described with sufficient specificity to identify it;

(ii) Whether the requested records come within the scope of an exception to the TPRA; and

(iii) Whether the Tennessee Department of Revenue is the custodian of the requested records.

2. Following review of the public record request by legal counsel, the PRRC may take any of the following action(s), as appropriate:
(i) If the requested record is not described with sufficient specificity to identify it, contact the requestor to see if the request can be amended;

(ii) Contact the requestor to obtain proof of Tennessee citizenship;

(iii) Contact the requestor to obtain proof that the requestor is authorized to access requested records that come within the scope of an exception to the TPRA;

(iv) If requested records are in the custody of a different governmental entity, and the PRRC knows the correct governmental entity, advise the requestor of the correct governmental entity and PRRC for that entity if known;

(v) Inform the requestor of any form(s) required to request copies of records;

(vi) Inform the requestor of any applicable fees, including labor thresholds and waivers; and

(vii) Inform the requestor that the Department intends to aggregate multiple or frequent requests, as set out further in this rule.

3. If appropriate, after the review of records pursuant to Section (4)B of this rule, the PRRC shall deny the public record request in writing and provide a brief explanation of the grounds for denial, such as one of the following:
(i) The requestor is not, or has not presented evidence of being, a Tennessee citizen.

(ii) With respect to requests for records that are within the scope of an exception to the TPRA, the requestor has not presented sufficient proof that the requestor is authorized to access the records.

(iii) The request lacks specificity.

(iv) The Tennessee Department of Revenue is not the custodian of the requested records.

(v) The records do not exist.

4. If appropriate, after the review of records pursuant to Section (4)B of this rule, the PRRC shall promptly provide to the requestor all records to which an exception to the TPRA does not apply.

(b) Review of Records
1. The PRRC will promptly forward the records request to the appropriate records custodian(s) in the Tennessee Department of Revenue. Upon receiving a public records request, the records custodian shall promptly gather the records and provide them to the PRRC for review. The PRRC will review the records in consultation with the Department's legal counsel to make a final determination as to whether the requested records come within the scope of an exception to the TPRA.

2. If not practicable to promptly provide requested records because additional time is necessary to determine whether the requested records exist; to search for, retrieve, or otherwise gain access to records; to determine whether the records come within the scope of an exception to the TPRA; to redact records; or for other similar reasons, then the PRRC shall, promptly and within seven (7) business days from the receipt of the request, send the requestor a written response as to why it is not practicable to promptly provide the requested records and provide the time reasonably necessary to produce the record or information.

3. If the PRRC denies a public record request, the PRRC shall deny the request in writing as provided in this rule and provide the basis for denial.

4. If the PRRC reasonably determines production of records should be segmented because the records request is for a large volume of records, or additional time is necessary to prepare the records for access, the PRRC shall notify in writing the requestor that production of the records will be in segments and that a records production schedule will be provided as expeditiously as practicable. If appropriate, the PRRC should contact the requestor to see if the request can be narrowed.

5. If a records custodian later discovers records responsive to a records request that were omitted from the response, the PRRC should contact the requestor concerning the omission and produce the records as quickly as practicable.

(c) Redaction
1. If a record contains confidential information or information that is not open for public inspection, the PRRC shall prepare a redacted copy prior to providing access. However, if a record constitutes a return, tax information, taxpayer identity, or tax administration information, the PRRC shall prepare a redacted copy only if legal counsel for the Tennessee Department of Revenue determines that providing a redacted record would not be in violation of T.C.A. § 67-1-1702. If questions arise concerning redaction, the records custodian should coordinate with the Department's legal counsel or other appropriate parties regarding review and redaction of records. The PRRC may also consult with the OORC or with the Office of Attorney General and Reporter.

2. Whenever a redacted record is provided, the PRRC should provide the requestor with the basis for redaction. The basis given for redaction shall be general in nature and not disclose confidential information.

(5) Inspection of Records

(a) The location for inspection of records within the offices of the Tennessee Department of Revenue shall be determined by the PRRC in consultation with the appropriate records custodian.

(b) Under reasonable circumstances, the PRRC or a records custodian may require an appointment for inspection or may require inspection of records at an alternate location.

(6) Copies of Records

(a) The PRRC shall promptly respond to a public record request for copies in the most economic and efficient manner practicable.

(b) Copies will be available for pickup at a location specified by the PRRC.

(c) Upon payment for postage, copies will be delivered to the requestor's primary address by the United States Postal Service.

(d) Scanned copies (e.g., PDFs) of the requested records are available upon request and will be delivered to the requestor's email address, as specified in the written request.

(7) Fees and Charges and Procedures for Billing and Payment

(a) Fees and charges for copies of public records shall not be used to hinder access to public records.

(b) There shall be no charge for mere inspection of public records. Any charges for producing copies of records shall be in conformity to this rule.

(c) The PRRC shall provide requestors with an itemized estimate of any charges prior to producing copies of records and may require pre-payment of such charges before producing requested records.

(d) When fees for copies and labor do not exceed $25.00, the fees may be waived by the PRRC. Requests for waivers for fees above $25.00 must be presented to the Commissioner of Revenue or his delegate, who is authorized to determine if such waiver is in the best interest of the Tennessee Department of Revenue and for the public good.

(e) Fees and charges for copies are as follows:
1. $2.00 per tax return

2. $1.00 per motor vehicle record

3. $1.50 per certified motor vehicle record

4. $0.15 per page for letter- and legal-size black and white copies.

5. $0.50 per page for letter- and legal-size color copies.

6. Labor when time exceeds 25 hours.

7. If an outside vendor is used, the actual costs assessed by the vendor.

(f) Payment may be made in cash, by personal check, cashier's check or by credit card. Checks must be payable to the Tennessee Department of Revenue.

(g) Payment in advance may be required in all situations.

(h) Aggregation of Frequent and Multiple Requests
1. The Tennessee Department of Revenue may aggregate record requests in accordance with the Frequent and Multiple Request Policy promulgated by the OORC when more than four requests are received within a calendar month (either from a single individual or a group of individuals deemed working in concert).

2. If aggregating:
(i) The level at which records requests will be aggregated is by agency.

(ii) The PRRC in consultation with legal counsel is responsible for making the determination that a group of individuals are working in concert. The PRRC must inform the individuals that they have been deemed to be working in concert and that they have the right to appeal the decision to the OORC.

(8) Forms for Requesting Inspection/Copies of Records and Responding to Requests

(a) Forms are not required in all instances for requesting inspection or copies of public records; provided that, the PRRC may require forms to provide timely and efficient access and assistance to requestors for copies of records.

(b) If the PRRC determines a form is necessary to timely and efficiently process a request for copies of public records, the form shall be as provided in this rule.

(c) If the PRRC determines a form is necessary to timely and efficiently provide a response to a request for copies or inspection of public records, the PRRC will use the form developed by the office of open records counsel, as updated and amended.

(9) With the assistance of General Counsel, the PRRC shall report to the Tennessee Department of Revenue's Internal Audit and Consulting Services Division, on an annual basis, regarding the Tennessee Department of Revenue's compliance with the TPRA for the preceding fiscal year and shall make recommendations, if any, for improvement or changes to this rule.

Authority: T.C.A. §§ 10-7-501; 10-7-503; 55-25-101, et seq.; 67-1-102; and 67-1-1701, et seq.

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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