Tenn. Comp. R. & Regs. 1320-02-01-.40 - EXAMINATION OF BOOKS AND WITNESSES
(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.
Notes
Authority: T.C.A. §§ 67-1-1439 and 67-1-1437.
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