Tennessee § 12-4-305 - Certification of figures — Noncertified statements.
Full text of Tennessee Tennessee Code Annotated § 12-4-305 — Certification of figures — Noncertified statements., with citation guidance and answers to common questions.
§ 12-4-305. Certification of figures — Noncertified statements.
The department of health, in consultation with the comptroller of the treasury, may require that figures submitted by the health care provider be certified by the administrator of the provider and by a licensed public accountant or certified public accountant. The final authority for the determination and certification of figures submitted by the provider to the department shall be the comptroller of the treasury; provided, that any provider that does not submit certified statements, when required, shall be assessed the penalty provided by § 12-4-304 . Acts 1961, ch. 117, § 5; 1974, ch. 487, § 1; T.C.A., § 12-429; Acts 1984, ch. 787, § 5; 1988, ch. 779, § 2.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 12-4-305
What does Tennessee Code Annotated § 12-4-305 cover?
Section 12-4-305 ("Certification of figures — Noncertified statements.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 12-4-305?
A common citation format is "Tennessee Code Annotated § 12-4-305" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 12-4-305 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.