States / Tennessee / HB 2324

Taxes, Franchise - As introduced, requires the comptroller of the treasury to conduct a financial audit of all franchise tax refunds claimed and received for the prior fiscal year, with the audit results to be made available on the comptroller's website; requires all franchise tax refunds paid be open to public inspection as a public record under the public records law. - Amends TCA Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21.