An official website of the Tennessee Secretary of State.
Core Data
RDA Number
676
Effective Date
Record Series Abstract
Documentation created to support the sales and inventory reconciliation of Cigarette and Tobacco Stamps. Documentation includes, but is not limited to, reconciliation stamp inventory, sales tax cash receipts, batch control reports, tobacco revenue stamp ledgers, cigarette and tobacco credit bonds, stamps refunded or erroneously affixed to carton flaps, deferred payment files, monthly inventory for licensed wholesalers, roll count, and affixing agent files.
Record Series Active
Yes
Cut Off at End of
Calendar Year
Total Retention Years
30
Total Retention Months
0
Retention End Action
Destroy
Disposition Notes
Records are to be cut off by the end of the calendar year and maintained in agency. Paper records may be scanned onto server in the TR3 application, and once verified for accuracy, paper will be destroyed. The files will then be destroyed by state-approved methods after thirty years.
Worksheet
Record Location
500 Deaderick Street Andrew Jackson Bldg.
File Arrangement
Alphanumeric, Chronological
Date Range
to
Agency
Allotment Code
34713
Annual Accumulation
1 cu. ft./ 25 GB
Current Volume
12 cu. ft./ 250 GB
Record Value
Administrative
Fiscal
Legal
Audit Requirements
Both
Information Shared Outside the State
Yes
Shared Agencies
Internal Revenue Service
Essential Record
Yes - Original
Essential Record Stored
500 Deaderick Street, Andrew Jackson Building or Revenue File Server
Essential Record Media Type
Electronic
Confidential
No
Confidential Legal Citation
TCA 67-5-402
Does this Record Series Contain Sensitive Information?
No
Agency Retention
30 Years 0 Months
Records Center Retention Period
0
Retention Legal Citation
T.C.A. 47-31-103(a)(2)(D)(iii) requires the State to hold in escrow for 25 years annual payments made by tobacco product manufacturers to the State pursuant to the Master Settlement Agreement (the MSA), which was entered into by the State and leading United States tobacco manufacturers in 1998. The MSA mandates the State's diligent enforcement of its terms, which necessitates the Department's retention of records evidencing the payments made by manufacturers for at least the 25-year escrow period, at which time the funds revert back to the manufacturers. The Department works with the Attorney General to ensure the MSA is diligently enforced. To ensure compliance with its diligent enforcement obligation, the Department believes the retention period for these documents should be set at a minimum of 30 years.
Electronic Records Plan Inventory
System Name
Revenue Servers
Hardware Description
Windows and Linux servers with storage area network (SAN) and network attached storage (NAS).
Software Description
Software supports vehicle titling and registration, filing of tax returns, revenue collection, and the enforcement/auditing of taxes.
System Location
Strategic Technology Solutions’ (STS) South Data Center, North Data Center, and Amazon Web Services (AWS) host the Revenue servers that comply with Statewide and TDOE Electronic Records Policy.
Backup Procedures
All physical and virtual servers run full system file level backups daily. On the first day of each month, all servers perform a flagged, full monthly system backup. Each system backs up the data for the servers at the STS South Data Center and replicates that data to the STS North Data Center.
Disaster Recovery
Disaster recovery starts with a ServiceNow ticket placed with STS for server and data recovery. Disaster Recovery tests are completed annually. STS North Data Center is the disaster recovery site.
Data Migration Description
Data are housed in SQL server databases. If there were need for migration, it would occur by STS database administrators.
RDA Comments
Records Management Division (RMD)
03-29-2018
No recommended changes.
Tennessee State Library and Archives
03-29-2018
No recommended changes.
Comptroller Audit Review
03-29-2018
We have reviewed RDA 676 from an audit standpoint. We concur with the recommended retention and disposition specifications.
Agency Records Officer
04-02-2018
Agency concurs.
RMD Director
04-03-2018
RDA 676 is a request to revise an RDA. The retention period will change from three years to thirty years and destroy. The format will be paper/electronic. The Title, Abstract, Cut Off, Disposition Notes, and Worksheet have been updated. Recommend approval of request to revise RDA 676.
Public Records Commission
04-25-2018
PRC approves RDA 676.