Tennessee § 67-4-2607 - Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue.
Full text of Tennessee Tennessee Code Annotated § 67-4-2607 — Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue., with citation guidance and answers to common questions.
§ 67-4-2607. Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue.
Notwithstanding any other law or rule of evidence to the contrary, a copy of a licensed distributor report filed with the commissioner pursuant to § 67-4-2604(a) shall be admitted into evidence for the purpose of proving the total number of cigarettes by brand family, or, in case of roll your own, the equivalent stick count, for which the licensed agent affixed Tennessee tax stamps during the previous calendar month or otherwise paid the tax due for cigarettes, as a non-hearsay document in all judicial and administrative proceedings. Acts 2011, ch. 264, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-2607
What does Tennessee Code Annotated § 67-4-2607 cover?
Section 67-4-2607 ("Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue.") 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 § 67-4-2607?
A common citation format is "Tennessee Code Annotated § 67-4-2607" (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 § 67-4-2607 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.