Tenn. Comp. R. & Regs. 1320-01-01-.29 - TAXPAYER IDENTIFICATION NUMBERS

(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.

Notes

Tenn. Comp. R. & Regs. 1320-01-01-.29

Original rule filed March 20, 1978; effective June 14, 1978.

Authority: T.C.A. §67-101(2).