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§ 66-29-165. Report by Treasurer

Not later than four (4) months after the end of a fiscal year, the treasurer shall compile and submit a report to the governor, comptroller of the treasury, speaker of the senate, and speaker of the house of representatives which must contain the following information for the immediately preceding fiscal year: The total amount and […]

§ 66-29-167. Informal Conference to Review Determination of Liability

Not later than thirty (30) days after receipt of a notice of determination of liability under § 66-29-166 a putative holder may request an informal conference with the treasurer to review the determination. The treasurer may designate an employee to act on behalf of the treasurer for all purposes of this section. If a putative […]

§ 66-29-169. Action Against Treasurer

Not later than ninety (90) days after receiving notice of the treasurer’s determination under § 66-29-166, the putative holder may: File an action against the treasurer in the chancery court for Davidson County challenging all or part of the treasurer’s determination of liability and seeking a declaration that the determination is unenforceable, in whole or […]

§ 66-29-155. Action by Person Whose Claim Is Denied or Not Acted Upon

Not later than one (1) year after filing a claim with the treasurer under § 66-29-152, the claimant may commence an action against the treasurer in the chancery court for Davidson County to appeal a claim that has been denied or upon which the treasurer has not acted. A copy of the complaint must be […]

§ 66-29-156. Verified Report of Property

If a person does not file a report required by § 66-29-123, or the treasurer believes that a person may have filed an inaccurate, incomplete, or false report, the treasurer may require the person to file a verified report on a form prescribed by the treasurer. The report must: State whether the person is holding […]

§ 66-29-157. Examination of Records to Determine Compliance — Administrative Subpoena

The treasurer, at reasonable times and upon providing reasonable notice, may: Examine the records of a person to determine whether the person has complied with this part, including appropriate records in the possession of an agent of the person under examination, if such records are reasonably necessary to determine whether the person under examination has […]

§ 66-29-158. Rules for Conducting Examination

The treasurer shall prescribe by rule procedures and standards for an examination under § 66-29-157, including procedures and standards for the use of an estimation, extrapolation, and statistical sampling during an examination. An examination under § 66-29-157 must be performed in accordance with procedures and standards adopted by rule under subsection (a) and with generally […]