Tennessee § 49-4-109 - Financial statements and examinations.
Full text of Tennessee Tennessee Code Annotated § 49-4-109 — Financial statements and examinations., with citation guidance and answers to common questions.
§ 49-4-109. Financial statements and examinations.
Each corporation shall annually, on or before March 1 after the end of the fiscal year, file with the commissioner a statement showing the financial condition of the corporation as of the last day of the fiscal year in the form and containing the information the commissioner requires. The report shall be verified by a certified public accountant or be submitted under oath subscribed by two (2) officers of the corporation. The commissioner shall have the power of visitation and examination into the affairs of the corporation. All of the books and records of the corporation shall be available to the commissioner for examination by the commissioner. The commissioner and any deputy shall have the power to summon and examine under oath any person in relation to the affairs, transactions and conditions of any corporation and to require the production of books, records, papers and other documents relating to any of the activities of the corporation. The corporation shall pay for the examinations the fees prescribed by the commissioner, which shall not be less than one hundred dollars ($100). Acts 1968, ch. 589, §§ 9, 10; T.C.A., §§ 49-4509, 49-4510.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 49-4-109
What does Tennessee Code Annotated § 49-4-109 cover?
Section 49-4-109 ("Financial statements and examinations.") 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 § 49-4-109?
A common citation format is "Tennessee Code Annotated § 49-4-109" (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 § 49-4-109 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.