Section 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.Tenn. Comp. R. & Regs. 1320-07-07-.04
Repeal effective November 1, 1979. New rule filed March 21, 1986; effective June 14, 1986.Authority: T.C.A. §§ 60-4-102 and 67-1-101.