Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-02 - Collections Division
Chapter 1320-02-01 - Tax Enforcement Procedures Act
Section 1320-02-01-.40 - EXAMINATION OF BOOKS AND WITNESSES

Universal Citation: TN Comp Rules and Regs 1320-02-01-.40

Current through September 24, 2024

(1) The following Commissioner officers and employees of the Department of Revenue are authorized to issue summons:

(a) The Commissioner of Revenue.

(b) The Deputy Commissioner of Revenue.

(c) Any Assistant Commissioner of Revenue.

(d) General Counsel or Special Counsel for the Department.

(e) The Director, Tax Enforcement Division.

(f) The Director, Motor Vehicle Division.

(g) The Director, Franchise, Excise, and Income Tax Division.

(h) The Director, Petroleum Tax Division.

(i) The Director, Miscellaneous Tax Division.

(j) The Director, Sales and Use Tax Division.

(k) The Director and all special agents, Special Investigations Unit.

(2) The officers and employees designated above may designate any other employee of the Department of Revenue before whom a person summoned pursuant to T.C.A. § 67-1-1437 shall appear. Any such other employee, when so designated in a summons is authorized to take testimony under oath of the person summoned and to receive and examine books, papers, records , or other data produced in compliance with the summons. The authority to issue a summons may not, however, be redelegated by the person to whom it is delegated.

Authority: T.C.A. §§ 67-1-1439 and 67-1-1437.

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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