Tenn. Code § 7-4-107
Current through Acts 2023-2024, ch. 1069
It is the duty of every operator liable for the collection and payment of any tax imposed by this chapter to keep and preserve for a period of three (3) years all records necessary to determine the amount of the tax, which records the tax collection official shall have the right to inspect at all reasonable times.
T.C.A. § 7-4-107