US lawTennesseeRegulationsRevenueChapter 1320-07-051320-07-05-.051320-07-05-.05RepealedRepealedLast amended: 2026Year: 2026Length: 7 wordsOfficial source Cite as Tenn. Comp. R. & Regs. 1320-07-05-.05Tenn. Comp. R. & Regs. 1320-07-05-.05. REPEALEDPrevious1320-07-05-.04