# Tenn. Code Ann. § 67-2-108: Confidentiality of returns > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-108 ## Section - **Citation:** Tenn. Code Ann. § 67-2-108 - **Heading:** Confidentiality of returns - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 67 / Chapter 2 / Section 67-2-108 ## Text (a) Except in accordance with proper judicial order or as otherwise required by law, it is unlawful for the commissioner and any deputy, agent, clerk or other officer or employee, to make known in any manner the amount of income or any particular set forth in any report or return required under this chapter, nor shall the information contained in any report filed by any taxpayer under the requirements of this chapter be used by the state or any county or municipality for the purpose of imposing any other or different tax on any such taxpayer; provided, that nothing in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns by legal representatives of the state in any suit or suits for the collection of the tax or any part of the tax or for the penalty and interest imposed by this chapter. (b) A violation of any of this section is a Class A misdemeanor. (c) The commissioner of revenue may permit the commissioner of the internal revenue service, or the proper officer of any state imposing a tax similar to that imposed by this chapter, or the authorized representative of either such officer, to inspect the tax return of any corporation, or may furnish to such officer or to the officer's authorized representative an abstract of the return of any corporation or supply the officer or representative with information concerning any item contained in any return; but such permission shall be granted or such information furnished to such officer or representative only if the statutes or regulations of the United States or of such other state, as the case may be, grant substantially similar privileges to the governor or the proper officers of this state charged with the administration of this chapter. (d) Municipal and county assessors of property shall be permitted by the commissioner and any deputy, agent, clerk, or other officer or employee, to inspect the tax return of any corporation and, upon request of such municipal or county assessors of property, the commissioner and any deputy, agent, clerk, or other officer or employee, shall be required to furnish to such assessor of property or the assessor of property's authorized representative an abstract of the return of any corporation or supply the assessor of property or representative with information concerning any item contained in any return. Acts 1931 (2nd Ex. Sess.), ch 20, § 12; 1937, ch. 117, § 5; C. Supp. 1950, § 1123.27; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, § 3; T.C.A. (orig. ed.), § 67-2630; Acts 1989, ch. 591, §§1, 6; 2008 , ch. 971, § 1. (a) Except in accordance with proper judicial order or as otherwise required by law, it is unlawful for the commissioner and any deputy, agent, clerk or other officer or employee, to make known in any manner the amount of income or any particular set forth in any report or return required under this chapter, nor shall the information contained in any report filed by any taxpayer under the requirements of this chapter be used by the state or any county or municipality for the purpose of imposing any other or different tax on any such taxpayer; provided, that nothing in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns by legal representatives of the state in any suit or suits for the collection of the tax or any part of the tax or for the penalty and interest imposed by this chapter. (b) A violation of any of this section is a Class A misdemeanor. t nothing in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns by legal representatives of the state in any suit or suits for the collection of the tax or any part of the tax or for the penalty and interest imposed by this chapter. (b) A violation of any of this section is a Class A misdemeanor. (c) The commissioner of revenue may permit the commissioner of the internal revenue service, or the proper officer of any state imposing a tax similar to that imposed by this chapter, or the authorized representative of either such officer, to inspect the tax return of any corporation, or may furnish to such officer or to the officer's authorized representative an abstract of the return of any corporation or supply the officer or representative with information concerning any item contained in any return; but such permission shall be granted or such information furnished to such officer or representative only if the statutes or regulations of the United States or of such other state, as the case may be, grant substantially similar privileges to the governor or the proper officers of this state charged with the administration of this chapter. (d) Municipal and county assessors of property shall be permitted by the commissioner and any deputy, agent, clerk, or other officer or employee, to inspect the tax return of any corporation and, upon request of such municipal or county assessors of property, the commissioner and any deputy, agent, clerk, or other officer or employee, shall be required to furnish to such assessor of property or the assessor of property's authorized representative an abstract of the return of any corporation or supply the assessor of property or representative with information concerning any item contained in any return. Acts 1931 (2nd Ex. Sess.), ch 20, § 12; 1937, ch. 117, § 5; C. Supp. 1950, § 1123.27; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, § 3; T.C.A. (orig. ed.), § 67-2630; Acts 1989, ch. 591, §§1, 6; 2008 , ch. 971, § 1. ## Nearby sections - [Tenn. Code Ann. § 67-2-101 Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-101.md) - [Tenn. Code Ann. § 67-2-102 Imposition, rate and collection of tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-102.md) - [Tenn. Code Ann. § 67-2-103 Tax for state purposes only](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-103.md) - [Tenn. Code Ann. § 67-2-104 Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-104.md) - [Tenn. Code Ann. § 67-2-105 Back assessments prohibited](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-105.md) - [Tenn. Code Ann. § 67-2-107 Returns generally](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-107.md) - [Tenn. Code Ann. § 67-2-108 Confidentiality of returns](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-108.md) - [Tenn. Code Ann. § 67-2-109 Brokers - Liability for return and tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-109.md) - [Tenn. Code Ann. § 67-2-110 Fiduciaries - Liability for return and tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-110.md) - [Tenn. Code Ann. § 67-2-111 Foreign trust beneficiaries - Liability for return and tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-111.md) - [Tenn. Code Ann. § 67-2-112 Date tax due - Member of armed forces serving during period of hostilities](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-112.md) - [Tenn. Code Ann. § 67-2-113 Powers of commissioner - Assistants](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-113.md) - [Tenn. Code Ann. § 67-2-114 Interest and penalties - Armed forces exclusion - Assessment or collection of tax or liability](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-114.md) - [Tenn. Code Ann. § 67-2-115 Determination of tax by commissioner](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-115.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-108. Check the current official text before relying on it. Not legal advice.