Tenn. Comp. R. & Regs. 0780-05-09-.18

Current through June 10, 2024

Section 0780-05-09-.18 - COMMUNITY CEMETERIES - ACCESS TO BOOKS, RECORDS, AND PAPERS

The granting of an exemption notwithstanding, the Commissioner shall be allowed, upon demand, full and immediate access to the books, records, and papers of the cemetery and/or its trustee which pertain to the financial affairs of the cemetery.

Original rule filed November 2, 2007; effective January 16, 2008.

Authority: T.C.A. §§ 46-1-106(b) and 46-1-301(b).