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Materials of Value for Tax Policy and Legal Research

RDA Number
Effective Date
Record Series Abstract
Legal memoranda, documents containing analyses prepared by legal counsel, tax policy analyst opinions, and similar materials addressing the application of laws administered by the Department of Revenue that are determined to have ongoing research value.
Record Series Active
Cut Off at End of
If Other, Explain
From the determination by the department that the materials no longer have research value.
Total Retention Years
Total Retention Months
Retention End Action
Disposition Notes
The files are to be cut off from the determination by the department that the materials no longer have research value. Paper records may be scanned onto server, and once verified for accuracy, paper will be destroyed. The files will then be destroyed by state-approved methods after five years.
Allotment Code
Record Location
500 Deaderick Street, Andrew Jackson Bldg.
File Arrangement
Alphanumeric, Chronological
Date Range
2010 to current
Annual Accumulation
2 cu ft 15GB
Current Volume
18 cu ft 110GB
Record Value
Audit Requirements
Information Shared Outside the State
Essential Record
Confidential Legal Citation
TCA 67-1-1492, 67-1-102, 67-1-105, 67-1-1702.
Does this Record Series Contain Sensitive Information?
Agency Retention
5 Years 0 Months
Records Center Retention Period
System Name
Revenue File Servers
Hardware Description
Network Attached Storage (NAS)
Software Description
Word, Excel, PDF, documents and images
System Location
Strategic Technology Solutions (STS) South Data Center hosts the Revenue servers that comply with Statewide and TDOE Electronic Records Policy.
Backup Procedures
STS data backup procedures consist of daily incremental back ups, and weekly total back ups on the weekend. The process for backing up data from STS South Data Center is to mirror the information at the STS North Data Center, and then create a weekly back up tape.
Disaster Recovery
Disaster starts with a ticket or remedy request placed with STS for network recovery following STS recovery procedure with a goal of 8 hours.
Data Migration Description
Data is stored on the file servers with the appropriate file extensions.
Legacy Revision UUID