Authority: T.C.A. § 54-5-1108. Administrative History: Original rule filed January 23,1989; effective March 9, 1989. Amendment filed January 11, 2002; effective May 31, 2002. Rule has been assigned a new control number from 1680-09-01-.13 filed and effective February 1, 2003. Repeal and new rule filed May 14, 2014; effective October 29, 2014.