67-1-1707 - Disclosure for miscellaneous purposes.
67-1-1707. Disclosure for miscellaneous purposes.
(a) Returns and tax information shall, without written request, be open to inspection by or disclosure to the comptroller of the treasury or the comptroller's designated representative for purposes of audit.
(1) Such disclosure shall only be applicable to state tax returns and state tax information.
(2) Disclosure of federal tax returns and federal tax information may be made if permitted by federal law or any prohibition of disclosure is waived by the appropriate federal agency.
(b) A return or tax information may be disclosed to a competent authority of another state or the federal government that agrees to disclose returns or tax information to this state.
(c) Upon request in writing, the commissioner may, in the commissioner's discretion, furnish tax information to officers and employees of an agency of this state or of the federal government engaged in tax or economic analysis, if such tax information is relevant to the functions and duties of the requesting agency; but no agency, or officer or employee of the agency, who receives tax information under this subsection (c) shall disclose such information to any person other than the person to whom it relates, except in a form that cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
(d) Returns and tax information may be disclosed to any person to whom the department is authorized to provide such returns and information by any other provision of law.
(e) Nothing in this part shall restrict the disclosure of tax returns or tax information by a private firm engaged in the business of tax return preparation; provided, that such disclosure is in connection with the purchase or sale of a firm engaged in the business of tax return preparation or in connection with the review of such a firm by an affiliated firm or in connection with the offering of services to individual taxpayers.
(f) Nothing in this part shall restrict the public disclosure of the name and address of an owner of a business tax license under chapter 4, part 7 of this title.
(g) Upon request in writing, the commissioner may, in the commissioner's discretion, furnish tax information to officers or employees of an agency of this state, if such tax information is relevant to the functions and duties of the requesting agency. No agency or employee of the agency who receives tax information under this subsection (g) shall disclose such information to any person other than the person to whom it relates, except as otherwise may be authorized by law.
(h) The commissioner may provide tax information to an official of any state agency or other state entity, for the purpose of ensuring compliance with the provisions of title 12, chapter 4, part 1, requiring that persons contracting with the state or other state entities register themselves and their affiliates to collect and remit taxes. No agency or employee of the agency who receives tax information under this subsection (h) shall disclose such information to any person other than the person to whom it relates, except as otherwise may be authorized by law.
(i) A return or tax information may be disclosed in response to a subpoena that is duly authorized and properly served under the Federal Rules of Criminal Procedure or the Tennessee Rules of Criminal Procedure.
[Acts 1977, ch. 152, §§ 1, 2; 1980, ch. 769, § 1; T.C.A., § 67-137; Acts 1988, ch. 882, § 3; 2000, ch. 982, § 43; 2002, ch. 614, § 1.]