Tennessee § 67-4-311 - Obtaining evidence.
Full text of Tennessee Tennessee Code Annotated § 67-4-311 — Obtaining evidence., with citation guidance and answers to common questions.
§ 67-4-311. Obtaining evidence.
The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state. Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1978, ch. 839, § 18; T.C.A. (orig. ed.), § 67-4321. Law Reviews. Report on Administrative Law to the Tennessee Law Revision Commission, 20 Vand. L. Rev. 777 (1967). Cited: Tennessee Natural Gas Lines v. King, 635 S.W.2d 95, 1982 Tenn. LEXIS 414 (Tenn. 1982).
Frequently Asked Questions About Tennessee § 67-4-311
What does Tennessee Code Annotated § 67-4-311 cover?
Section 67-4-311 ("Obtaining evidence.") 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 § 67-4-311?
A common citation format is "Tennessee Code Annotated § 67-4-311" (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 § 67-4-311 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.