Tenn. Code Ann. § 67-1-1709
This is the official text of Tenn. Code Ann. § 67-1-1709, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Violations - Penalties
Official statutory text
(a) It is a Class E felony for any person who has, or had at any time, access to any return or tax information to disclose to any person, except as authorized by law, any such return or tax information. If such offense is committed by any officer or employee of the state or any other officer or employee described in § 67-1-1702(a) , the officer or employee shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense. (b) It is a Class E felony for any person to offer any item of material value in exchange for any return or tax information and to receive as a result of such solicitation any such return or tax information. (c) It is a Class E felony for any employee of the department willfully to inspect any return or tax information, except when the employee has a good faith and objectively reasonable basis for believing such inspection is in furtherance of the employee's duties or responsibilities. Amended by 2013 Tenn. Acts, ch. 400,s 2, eff. 5/6/2013. Acts 1977, ch. 152, § 1; T.C.A., § 67-139; Acts 2000, ch. 982, § 41.
(a) It is a Class E felony for any person who has, or had at any time, access to any return or tax information to disclose to any person, except as authorized by law, any such return or tax information. If such offense is committed by any officer or employee of the state or any other officer or employee described in § 67-1-1702(a) , the officer or employee shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
(b) It is a Class E felony for any person to offer any item of material value in exchange for any return or tax information and to receive as a result of such solicitation any such return or tax information.
(c) It is a Class E felony for any employee of the department willfully to inspect any return or tax information, except when the employee has a good faith and objectively reasonable basis for believing such inspection is in furtherance of the employee's duties or responsibilities.
Amended by 2013 Tenn. Acts, ch. 400,s 2, eff. 5/6/2013.
Acts 1977, ch. 152, § 1; T.C.A., § 67-139; Acts 2000, ch. 982, § 41.
(a) It is a Class E felony for any person who has, or had at any time, access to any return or tax information to disclose to any person, except as authorized by law, any such return or tax information. If such offense is committed by any officer or employee of the state or any other officer or employee described in § 67-1-1702(a) , the officer or employee shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
(b) It is a Class E felony for any person to offer any item of material value in exchange for any return or tax information and to receive as a result of such solicitation any such return or tax information.
(c) It is a Class E felony for any employee of the department willfully to inspect any return or tax information, except when the employee has a good faith and objectively reasonable basis for believing such inspection is in furtherance of the employee's duties or responsibilities.
Amended by 2013 Tenn. Acts, ch. 400,s 2, eff. 5/6/2013.
Acts 1977, ch. 152, § 1; T.C.A., § 67-139; Acts 2000, ch. 982, § 41.
Status: in_force
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