Tenn. Code § 67-5-1326
Current through Acts 2023-2024, ch. 1069
It is the duty of the comptroller of the treasury to preserve and maintain the records used by the comptroller of the treasury in these assessments for a period of not less than seven (7) years. These records shall be public records, subject to inspection by the taxpayer under reasonable regulations; provided, that information required to be kept confidential pursuant to § 67-5-402 shall not be a public record.
T.C.A. § 67-5-1326