The granting of an exemption notwithstanding, the Commissioner shall be allowed, upon demand, full and immediate access to the books, records, and papers of the cemetery and/or its trustee which pertain to the financial affairs of the cemetery.

Authority: T.C.A. §§ 46-1-106(b) and 46-1-301(b). Administrative History: Original rule filed November 2, 2007; effective January 16, 2008.