67-1-1711 - Disclosure by commissioner. - Tennessee Statutes

67-1-1711. Disclosure by commissioner.

The commissioner is authorized to disclose tax administration information, other than returns and tax information, if the commissioner determines that such disclosure is in the best interests of the state; provided, that no provision of law shall be construed to require disclosure of criteria or standards used or to be used for the selection of returns or persons for audit or examination, or data used or to be used for determining such criteria or standards, if the commissioner determines that such disclosure will impair assessment, collection, or enforcement under state tax laws.

[Acts 2000, ch. 982, § 42.]