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1987 Tennessee Attorney General Reports and Opinions 1 (1987)

handle is hein.sag/sagtn0069 and id is 1 raw text is: OPINIONS OF THE ATTORNEY GENERAL OF TENNESSEE Published by Authority of Chapter 276, Public Acts of 1971 November 1987 ALCOHOL: Beer: As tax returns and information are con- fidential, unless authorized by a beer distributor, the release of their beer tax report by local governing body would violate provisions of the sta- tute and be subject to penalties; only Commissioner of Revenue may disclose taxpayer's return to per- sons designated by taxpayer. T.C.A. SS 57-6-105, 67-1-1701, et seq. 87-175 ALCOHOL: Permits: Regulations: T.C.A. S 57-3-301 which regulates manufacture, importation, distribution and sale of alcoholic beverages in this state, does not violate Tennessee Constitution as it does not grant exclusive right to engage in wholesale of alcoholic beverages that was previously an activity of common right in this state. Tenn. Const. Art. I, S 22; T.C.A. 5 57-3-301; Ch. 341, 1979 Tenn. Pub. Acts. 87-170 BANKING: Financial Institutions: A bank is prohibited by statute from purchasing securities from itself in all circumstances, regardless of its participation in underwriting the security in question. T.C.A S 35-3-117, -121; Ch. 60, 1983 Tenn. Pub. Acts. 87-176 BIDDING: A value engineering program is not prohibited under Tennessee law governing highway construction contracts, as long as care is taken to ensure that bidders may bid upon the same terms and conditions, and the proposal specify as to all bids the same, or substantially similar specifications. T.C.A. SS 54-5-109, -113, -114, -116, et seq. 87-178 CLERKS OF COURT: Counties: Clerk and Master: Circuit: Criminal: General Sessions: Juvenile: A clerk's office may not exceed its authorized number of clerks's conference attendees even if another clerk's office in same county sends less than maxi- mum number; a rule that permits this would be inconsistent with general law and invalid. T.C.A. 18-1-501, -504, 18-24-101. 87-172

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