Tenn. Comp. R. & Regs. 1320-07-07-.04 - RECORDS
(1) Any person or persons who produces within
the state shall keep permanent records of the amount produced. In the case of
fuel alcohol imported into the state, the importer shall also keep a record of
from whom said fuel alcohol was purchased or received. Such records shall be
required to be kept for a period of three (3) years following the end of the
year in which the records were originated and shall be available to the
Commissioner of Revenue or his designated agent for inspection at any
reasonable time during business hours without prior notice or the necessity of
obtaining a search warrant.
Notes
Authority: T.C.A. ยงยง 60-4-102 and 67-1-101.
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