(a) The commissioner shall cause to be made a complete audit of each wholesaler at such time as may be deemed advisable for the collection of the taxes levied in this title.

Terms Used In Tennessee Code 57-6-202

  • License: means the license issued pursuant to this chapter. See Tennessee Code 57-3-101
  • Retailer: means any person who sells at retail any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
  • Wholesaler: means any person who sells at wholesale any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
(b) The commissioner is authorized to examine the books, papers and records of any wholesaler or retailer, subject to this part, for the purpose of enforcing the collection of the tax herein levied. Any refusal to permit the examination of such books, papers and records shall constitute sufficient reason for the revocation or suspension of any license or permit issued pursuant to this part or a refusal to issue the same.
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