1. (1) All information submitted to the Division of Business and Charitable Organizations, Charitable Gaming Section shall be available to federal, state or local agencies for the purpose of assisting in carrying out the provisions of T.C.A. §§ 3-17-102 et seq. and T.C.A. § 39-16-702 and T.C.A. § 39-16-703 and T.C.A. Title 39, Chapter 17 Parts 5 and 6, T.C.A. § 39-17- 502(b), T.C.A. § 39-17-505, T.C.A. § 39-17-506(a), T.C.A. § 39-17-601, T.C.A. §§ 39-17-651 et seq. and Title 3, Chapter 15, or any provision of federal law.
2. (2) The Secretary shall assist and cooperate with the Tennessee Bureau of Investigation and/or the Internal Revenue Service in the conduct of any investigation.

Authority: T.C.A. §§ 3-17-111, 3-17-113(a)–(b), and 3-17-115(a). Administrative History: Emergency rule filed August 8, 2014; effective through February 4, 2015. Emergency rule expired effective February 5, 2015, and the rule reverted to a reserved status. Original rule filed June 9, 2015; effective September 17, 2015.