The registrant hereunder shall maintain a complete record of the total miles traveled in all jurisdictions and such records shall be subject to inspection by an authorized agent of the Department of Revenue. The mileage records and other records supporting the sworn application required by law and not filed with the application shall be maintained for a period of not less than three (3) years.
Tenn. Comp. R. & Regs. 1320-08-03-.04
Authority: T.C.A §§ 55-2-103 and 64-4-101, Executive Order Number 37 (2000), and Executive Order 36 (2006).