Tennessee § 57-6-202 - Audits and investigations — Penalty for noncompliance.
Full text of Tennessee Tennessee Code Annotated § 57-6-202 — Audits and investigations — Penalty for noncompliance., with citation guidance and answers to common questions.
§ 57-6-202. Audits and investigations — Penalty for noncompliance.
The commissioner shall cause to be made a complete audit of each wholesaler at such time as may be deemed advisable for the collection of the taxes levied in this title. The commissioner is authorized to examine the books, papers and records of any wholesaler or retailer, subject to this part, for the purpose of enforcing the collection of the tax herein levied. Any refusal to permit the examination of such books, papers and records shall constitute sufficient reason for the revocation or suspension of any license or permit issued pursuant to this part or a refusal to issue the same. Acts 1959, ch. 278, § 1; 1970, ch. 361, § 3; 1975, ch. 31, § 1; T.C.A., § 57-707; Acts 1983, ch. 476, § 1; 1988, ch. 958, § 2. Law Reviews. Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 57-6-202
What does Tennessee Code Annotated § 57-6-202 cover?
Section 57-6-202 ("Audits and investigations — Penalty for noncompliance.") 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 § 57-6-202?
A common citation format is "Tennessee Code Annotated § 57-6-202" (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 § 57-6-202 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.