The commissioner is authorized to disclose tax administration information, other than returns and tax information, if the commissioner determines that such disclosure is in the best interests of the state; provided, that no law shall be construed to require disclosure of criteria or standards used or to be used for the selection of returns or persons for audit or examination, or data used or to be used for determining such criteria or standards, if the commissioner determines that such disclosure will impair assessment, collection, or enforcement under state tax laws.
Tenn. Code Ann. § 67-1-1711
Disclosure by commissioner
Applied in 1 court decision — leading case Larry H. Coleman v. Matthew Kisber (2010)
Most recently applied in Larry H. Coleman v. Matthew Kisber (October 2010)
Acts 2000, ch. 982, § 42.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.