§ 66-29-162. Report to Person Whose Records Were Examined
At the conclusion of an examination under § 66-29-157, unless waived in writing by the person being examined, the treasurer shall provide to the person whose records were examined a complete and unredacted examination report, which must identify in detail: The work performed; The property types reviewed; The methodology of any estimation technique, extrapolation, or […]
§ 66-29-163. Request for Intervention — Conference
If a person subject to examination under § 66-29-157 believes the person conducting the examination has made an unreasonable or unauthorized request or is not proceeding expeditiously to complete the examination, the person in a record may ask the treasurer to intervene and take remedial action as the circumstances may require, including countermanding the request […]
§ 66-29-164. Treasurer’s Contract With Another to Conduct Examination
The treasurer may contract with a person to conduct an examination under this part. The treasurer shall make any contract entered into under this section available for public inspection during normal business hours. Not less than sixty (60) days before contracting with a person to conduct an examination for the treasurer under subsection (a), the […]
§ 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 […]
§ 66-29-166. Determination of Liability for Failure or Refusal to Pay or Deliver Property to Treasurer
If the treasurer determines from an examination conducted under § 66-29-157 that a putative holder has failed or refused to pay or deliver property to the treasurer which is reportable under this part, the treasurer shall issue a determination of the putative holder’s liability with respect to the payment or delivery of property, and provide […]
§ 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 […]
§ 66-29-168. Judicial Review of Determination
A putative holder may seek relief from a determination under § 66-29-166 by seeking judicial review of the determination under § 66-29-169.
§ 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 […]
§ 66-29-159. Confidentiality of Records Obtained During Examination
Records obtained in the course of conducting an examination under § 66-29-157, including work papers compiled by the treasurer or the treasurer’s agents, employees, or designated representatives, and any information that identifies the fact that a particular person, institution, business, or entity was or is the subject of an examination under § 66-29-157, are confidential […]
§ 66-29-150. Superior Claim of Another State
If the treasurer knows that property held by the treasurer under this part is subject to a superior claim of another state, the treasurer shall: Report, and pay or deliver, the property to the other state; or Return the property to the holder so that the holder may pay or deliver the property to the […]