# Tenn. Code Ann. § 67-1-110: Taxpayer bill of rights > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-110 ## Section - **Citation:** Tenn. Code Ann. § 67-1-110 - **Heading:** Taxpayer bill of rights - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 67 / Chapter 1 / Section 67-1-110 ## Text (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. Amended by 2014 Tenn. Acts, ch. 854,s 2, eff. 1/1/2015. Acts 1992, ch. 857, §§ 1, 3, 6; 2004, ch. 959, § 49; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 54. (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 depa 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. 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. Amended by 2014 Tenn. Acts, ch. 854,s 2, eff. 1/1/2015. Acts 1992, ch. 857, §§ 1, 3, 6; 2004, ch. 959, § 49; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 54. ## Nearby sections - [Tenn. Code Ann. § 67-1-101 Liberal construction of title - Incidental powers of commissioner - Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-101.md) - [Tenn. Code Ann. § 67-1-102 Powers and duties of commissioner and department of revenue](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-102.md) - [Tenn. Code Ann. § 67-1-103 Study of tax laws - Report](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-103.md) - [Tenn. Code Ann. § 67-1-104 Tax administration fund](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-104.md) - [Tenn. Code Ann. § 67-1-105 Hearings by commissioner](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-105.md) - [Tenn. Code Ann. § 67-1-106 Optional reporting periods](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-106.md) - [Tenn. Code Ann. § 67-1-107 Mailed tax papers or payments - Determination of filing date](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-107.md) - [Tenn. Code Ann. § 67-1-108 Implementation and enforcement by commissioner - Guidance - Erroneous audit findings or advice - Applicability of taxability policy changes - Effect of provision](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-108.md) - [Tenn. Code Ann. § 67-1-109 Revenue and letter rulings](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-109.md) - [Tenn. Code Ann. § 67-1-110 Taxpayer bill of rights](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-110.md) - [Tenn. Code Ann. § 67-1-111 Statewide uniformity of harvest or severance taxes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-111.md) - [Tenn. Code Ann. § 67-1-112 Business tax - Taxes invoiced to customers to be included in tax base](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-112.md) - [Tenn. Code Ann. § 67-1-113 Keeping and maintenance of records - Access to records - Penalties for noncompliance](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-113.md) - [Tenn. Code Ann. § 67-1-114 Extension of due date for certain tax returns](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-114.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-110. Check the current official text before relying on it. Not legal advice.