Tenn. Code § 67-1-1413
Current through Acts 2023-2024, ch. 1069
If a levy has been made or is about to be made on any property or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy shall, upon demand of the commissioner or the commissioner's delegate, exhibit such books or records to the commissioner or the commissioner's delegate.
T.C.A. § 67-1-1413