Tennessee Code Title 66. Property § 66-29-123

(a) A holder of property presumed abandoned and subject to the custody of the treasurer shall report in a record to the treasurer concerning the property. The report must be filed through an electronic medium in a manner prescribed by the treasurer. The treasurer may waive the requirement to file the report through an electronic medium if the holder demonstrates in writing that strict compliance would be too costly or oppressive to the holder. In such event, the holder shall file the report in such alternate medium as the treasurer deems acceptable.

(b) A holder may contract with a third party to create the report required under subsection (a).

(c) Regardless of whether a holder contracts with a third party under subsection (b), the holder is responsible: