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Tax Rulings

RDA Number
Effective Date
Record Series Abstract
Letter rulings and revenue rulings written by the Legal Office pursuant to Tenn. Code Ann. 67-1-109.
Record Series Active
Cut Off at End of
If Other, Explain
Formal revocation of the ruling or the determination by the department that the ruling has no research value.
Total Retention Years
Total Retention Months
Retention End Action
Disposition Notes
The files are to be cut off from formal revocation of the ruling or the determination by the department that the ruling has no 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.
Record Location
500 Deaderick Street, Andrew Jackson Bldg.
File Arrangement
Alphanumeric, Chronological
Media Format Generated
Date Range
2010 to Current
Allotment Code
Annual Accumulation
1 CU. FT. 5 GB
Current Volume
9 CU. FT. 42 GB
Record Value
Audit Requirements
Information Shared Outside the State
Essential Record
Yes - Original
Essential Record Stored
500 Deaderick Street, Andrew Jackson Building or Revenue File Server
Essential Record Media Type
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.
Records Management Division (RMD)
No recommended changes.
Tennessee State Library and Archives
No recommended changes.
Comptroller Audit Review
We have reviewed RDA 11021 from an audit standpoint. We concur with the recommended retention and disposition specifications.
Agency Records Officer
Agency concurs.
RMD Director
RDA 11021 is a request to create an RDA. The retention period will be five years and destroy. The format will be paper/electronic. Recommend approval of request to create RDA 11021.
Public Records Commission
PRC approves RDA 11021.