{"data":{"id":"us-tn/tenn.-code-ann.-67-5-1326","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-1326","heading":"Preservation of records","body":"It is the duty of the comptroller of the treasury to preserve and maintain the records used by the comptroller of the treasury in these assessments for a period of not less than seven (7) years. These records shall be public records, subject to inspection by the taxpayer under reasonable regulations; provided, that information required to be kept confidential pursuant to § 67-5-402 shall not be a public record.","path":["TN Code","Title 67","Chapter 5"],"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":"5f5662f1dce3660a145113622d3523d405d2f71066fd0a60865fa4d6a44e98d6","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-1325","next":"us-tn/tenn.-code-ann.-67-5-1327"},"notice":"GroundRules: Original legal text. Not legal advice."}