Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-07 - Petroleum Tax Division
Chapter 1320-07-07 - Production of Fuel Alcohol
Section 1320-07-07-.04 - RECORDS

Universal Citation: TN Comp Rules and Regs 1320-07-07-.04

Current through September 24, 2024

(1) Any person or persons who produces within the state shall keep permanent records of the amount produced. In the case of fuel alcohol imported into the state, the importer shall also keep a record of from whom said fuel alcohol was purchased or received. Such records shall be required to be kept for a period of three (3) years following the end of the year in which the records were originated and shall be available to the Commissioner of Revenue or his designated agent for inspection at any reasonable time during business hours without prior notice or the necessity of obtaining a search warrant.

Authority: T.C.A. §§ 60-4-102 and 67-1-101.

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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