Tennessee § 67-4-2808 - Confidentiality — Immunity — Statistics.
Full text of Tennessee Tennessee Code Annotated § 67-4-2808 — Confidentiality — Immunity — Statistics., with citation guidance and answers to common questions.
§ 67-4-2808. Confidentiality — Immunity — Statistics.
Notwithstanding any other law, information obtained as a result of a merchant's efforts to comply with this part is confidential and, unless obtained independently from any acts undertaken by a merchant to comply with the tax levied by this part, such acts, including the taxpayer's maintenance of a suit to determine liability under the tax levied by this part, may not be disclosed by the commissioner or used in a criminal prosecution other than a prosecution for a violation of this part. Chapter 1, part 17, of this title, including the criminal penalties specified therein, shall apply to the tax levied under this part, except that no information shall be disclosed pursuant to chapter 1, part 17, of this title unless that information was obtained independently from any acts undertaken by a merchant to comply with the tax levied by this part, such acts including the taxpayer's maintenance of a suit to determine liability under the tax levied by this part. This section does not prohibit the commissioner from publishing statistics that do not disclose the identity of merchants or the contents of particular returns or reports. Acts 2004, ch. 803, § 9; 2007, ch. 602, § 29; 2010, ch. 962, § 1. Cross-References. Confidentiality of public records, § 10-7-504 .
Frequently Asked Questions About Tennessee § 67-4-2808
What does Tennessee Code Annotated § 67-4-2808 cover?
Section 67-4-2808 ("Confidentiality — Immunity — Statistics.") 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 § 67-4-2808?
A common citation format is "Tennessee Code Annotated § 67-4-2808" (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 § 67-4-2808 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.