Tenn. Code Ann. § 67-8-109: [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Records and forms

The commissioner is empowered to prescribe such forms as may be necessary under this part and shall keep such records as are indicated by good accounting practice. The commissioner may by general regulations prescribe how much and what portion of the commissioner's records shall be open to the inspection of the public and how much and what portion shall be held as confidential, and may exchange information with the United States government or with other state governments under reciprocal arrangements made and approved by the commissioner.