2023 Tennessee Code > Title 67 > Chapter 1 > Part 13 – General Powers to Obtain Evidence Current as of: 2023 | Check for updates | Other versions § 67-1-1301 Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees § 67-1-1302 Persons subject to subpoena power § 67-1-1303 Failure to appear when subpoenaed – Penalty § 67-1-1304 Failure to testify when subpoenaed – Penalty § 67-1-1305 Compensation of witness