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Current as of January 02, 2024 | Updated by Findlaw Staff
(a) This section shall be known and may be cited as the “Tennessee Taxpayer Bill of Rights.”
(b) The commissioner shall promulgate rules, regulations and adopt policies which would inform and advise taxpayers of their rights and would guarantee Tennessee taxpayers are treated with fairness, courtesy and common sense.
(c) The rules, regulations, and policies shall be known as the “Tennessee Taxpayer Bill of Rights,” shall be consistent with existing law and shall include, but not be limited to, the following provisions:
As a taxpayer of Tennessee, you have a right to:
(1) Receive fair and courteous treatment from all the department's employees;
(2) Receive tax forms and information written in plain language;
(3) Receive prompt and accurate responses to all questions and requests for tax assistance;
(4) Request public records;
(5) Be assured that the department will keep confidential the financial information you give it;
(6) Know the department's policies with respect to use and retention of personally identifiable information;
(7) Receive tax notices that provide an explanation of the amount being billed;
(8) Receive a clear set of rules and procedures to resolve tax problems that arise from the interpretation and administration of Tennessee's tax laws;
(9) Dispute any proposed assessment by filing a timely request for an informal conference;
(10) Know that the department's employees are not paid or promoted as a result of money billed to or collected from taxpayers;
(11) Suggest ideas about how the department can better serve you;
(12) Prompt notification by the department of any refund to which you are entitled;
(13) Attend annual meetings held by the department in convenient locations to voice your suggestions;
(14) A ten-day notice before a levy on assets is enforced;
(15) A thirty-day notice before seized assets are liquidated;
(16) A speedy, informal, and inexpensive review of a proposed assessment in an informal conference with an impartial representative of the department and to be represented by an attorney, certified public accountant, or other representative; and
(17) Any other rights the commissioner deems necessary and appropriate.
(d) This section only applies to the state government of Tennessee.
Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-1-110 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-1-110/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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