The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state.
Obtaining evidence
Tenn. Code Ann. § 67-4-311, under General Revenue Law — Administration of Gross Receipts Taxes.
Tenn. Code Ann. § 67-4-311