{"data":{"id":"us-tn/tenn.-code-ann.-67-4-311","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-311","heading":"Obtaining evidence","body":"The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state.","path":["TN Code","Title 67","Chapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"150bf0c3c7df8df6bd839f1323e294ce7fd7008795ecc72cfedf26b1bde5407f","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-3101","next":"us-tn/tenn.-code-ann.-67-4-3201"},"notice":"GroundRules: Original legal text. Not legal advice."}