Tenn. Code § 67-4-2607

Current through Acts 2023-2024, ch. 1069

Section 67-4-2607 - Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue

Notwithstanding any other law or rule of evidence to the contrary, a copy of a licensed distributor report filed with the commissioner pursuant to § 67-4-2604(a) shall be admitted into evidence for the purpose of proving the total number of cigarettes by brand family, or, in case of roll your own, the equivalent stick count, for which the licensed agent affixed Tennessee tax stamps during the previous calendar month or otherwise paid the tax due for cigarettes, as a nonhearsay document in all judicial and administrative proceedings.

T.C.A. § 67-4-2607

Acts 2011 , ch. 264, § 1.