Notwithstanding any provision to the contrary, when chapters 1-6 of this title require that any document be filed, submitted, or retained in paper, microfiche, or any other nondigital format, the commissioner is authorized to permit the filing, submission, or retention of such document in a digital format.
Commissioner's authority to permit filing, submission or retention of documents in digital format
Tenn. Code Ann. § 55-2-114, under Administration by Department of Revenue.
Tenn. Code Ann. § 55-2-114