ÿWPCÙ %~‹°6Ð-±Û¹Ùyp+øjÙ:þ8§°–PÓ¡Â÷‡,á[½_俜ŒŽiËë^̉æð£X;ì,bEo݇°·ôNCEؘ{WvH®`ẳĦg$´‚­;Ä><½$Ìó`¡ê(˜æª?ƒOœSÈ5„)å\~ši‘3ÙLLvE©„qòv7× â8Ž6Šßý±qÛÿ‘ºJžC‰äðEì´£ž]Ø_0ŽÅ¾¾h2Ï;Ÿ±Þ#Oapf ßgÄë(Ж…­¼¢OxøÍ_f',-‡Þz#Y¬†‡÷™œwW¦µ ê,g`ãÉ¿qpž{PkF|‹5$Á`ÅJ`e“©¬Fèí’žø ?ëöÏ ŒòoÐ*ô²DÓQr좀ü2]ùhžÙ’UüZ3Ò£ÛdµÞ·»ëÖ+$º¹o¦|Zqã‹Çî’½¥X[Ú¬ï!±f„™ãD~Z¦`¤#àWJîð#øÒ?‰ˆŽ^A™ü\7SñãOË—z:¦ÈÙêôÎ÷0аÈz- ˜þ!|ß¡+2¶(öÈÛJ€ ãŽÏrb %\UNb 0ˆ°UN8N†ˆÐž zn Òè ^ º #Æ wé 0DíÆ1Æ÷ƽƃIN_4auE„† mˆ#ÁŸŸŸŸn`````````````````bÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎÎ 0ëÖÖÖÖ BÁÁ 0¤Þ D3‚ D-µ 0Kââ AS-Æ€ 0¤F 0Dê A«.»(@øÐ Z‹6Times New Roman Regular(`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regular Ñ ° Ñ ÆÝ ƒR[!$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ôª­ò»»ÔÝ  ÝÔ_Ô€ð ðTaxpayer€identityðð€is€defined€in€T.C.A.€ðð€67„1„1701(8)€to€mean€the€ð ðname€of€a€person€subject€to€a€taxÐ ° Ðcollected€or€administered€by€the€commissioner,€the€personððs€mailing€address,€the€personððs€taxpayer€identifying€numberÐ tÄ Ðor€account€number,€or€a€combination€thereof.ðð ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt2~‹-s  Ý ƒR[!$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ôª­ò»»ÔÝ  ÝÔ_Ô€T.C.A.€ðð€67„4„1015(a)€(2001)€requires:Ð ° ÐÌà8  àà8` Ð Ð àEvery€person€engaged€in€the€business€of€selling,€distributing€or€handling€tobaccoÐ 8ˆý Ðproducts€in€this€state,€and€required€to€be€licensed€pursuant€to€the€provisions€of€thisÐ ° Ðpart,€shall,€on€or€before€May€31€in€each€year,€file€with€the€commissioner€anÐ tÄ Ðapplication€for€a€license€authorizing€the€person€to€engage€in€such€business.€€AnyÐ 8ˆ Ðperson€commencing€business€subsequent€to€May€31,€shall€apply€for€such€licenseÐ üL Ðprior€to€or€concurrent€with€the€commencement€of€the€business.(#Ã$òòÚ  Ú0Ú  ÚóóLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5 Ñ ° Ñš‚,-ê:i¢×+003|xÿU‹ÿÀÀÀ˜HP LaserJet 4050 Series PCL 6ÈÈ,,,,ÈÈ0 Kilcrease COAHighersKopaldT.C.A.LipscombTidwellServomationWolloughbyLimbaughCaryvillePerottiSundquist T]her]eturns b]yMcLane W.S.- ù-(|G2[!$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€…»»dXXdì8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ôª­ò»»Ô d(|3I$££Ý ƒ£ª!ÝÑ€.ÑÑ8€…»»dXXdì8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3I$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€…»»dXXdì8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€…»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼…»»»ÔÑ8€F XXdì»»d8ÑÑ  Ñà@ü ü ìàÔ‡î…ÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†¼…»îî #ԈРÖ& ÐÓ  ÓNovember€5,€2002€SessionÐ üL ÐÔ‡XF X»¼…ÔÌò òÔ#†¼…»XXF õ#ÔMCLANE€COMPANY,€INC.òòóó€v.€STATE€OF€TENNESSEEòòóóÔ‡XF X»¼…Ôó óÐ úJ ÐÌà@@½½ìàò òA€Direct€Appeal€from€the€Chancery€Court€for€Davidson€CountyÐ ú J Ðà@@øøìàNo.€02„306„I€€€€€€The€Honorable€Irvin€H.€Kilcrease,€Jr.,€ChancellorÐ æ 6 ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<©` AßÐ ªú  ÐÌà@@TTìàNo.€M2002„00838„COA„R3„CV€„€Filed€December€11,€Ô_Ô2002Ô_ÔÐ ¥õ  ÐÌßA€V) °°` dE<|` AßÐ }Í  Ðó óÌÓ  ÓÔ‡XF XXXF Ôà  àLicensed€wholesale€tobacco€distributor€filed€petition€against€the€State€seeking€the€disclosureÐ xÈ  Ðof€identities€of€all€licensed€tobacco€wholesale€distributors€in€the€State€of€Tennessee€pursuant€to€theÐ d´ Ðprovisions€of€the€Tennessee€Public€Records€Act.€€State€opposed€petition€on€the€grounds€thatÐ P  Ðdisclosure€of€this€information€was€controlled€by€the€taxpayer€confidentiality€provisions€of€theÐ <Œ Ðrevenue€statutes.€€Chancery€Court€granted€petition€and€ordered€disclosure€of€the€names€and€addressesÐ (x Ðof€all€licensed€wholesale€tobacco€distributors€in€Tennessee€but,€on€the€stateððs€motion,€stayed€its€orderÐ d Ðpending€appeal.€€State€appeals.€€We€reverse€and€dismiss.Ô#†XF XXXF Ä#ÔÔ#†¼…»XXF q#ÔÔ‡XF X»¼…ÔÐ P ÐÓ¸ÓÌò òTenn.€R.€App.€P.€3;€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Reversed€andÐ Ø( ÐDismissedó óÐ Ä ÐÌòòÓ  ÓÔ#†¼…»àXF 8#ÔÔ‡XF X.¼…ÔW.€Frank€Crawford,€Ô_ÔP.J.Ô_Ô,€W.S.óó,€delivered€the€opinion€of€the€court,€in€which€òòAlan€E.€Highers,Ð œì ÐJ.óó€and€òòDavid€R.€Farmer,€J.óó,€joined.Ð ˆØ ÐÌPaul€G.€Summers,€Attorney€General€and€Reporter,€Michael€E.€Moore,€Solicitor€General,€Jack€D.Ð `° ÐKopald,€Assistant€Attorney€General,€For€Appellant,€State€of€TennesseeÐ L œ ÐÌPeter€H.€Curry,€Nashville,€For€Appellee,€McLane€Company,€Inc.Ð $"t! ÐÓ ÓÌò òOPINIONó óÔ#†¼…»XXF < #ÔÔ‡XF X»¼…ÔÐ ü#L# ÐÌòòóóÔ#†¼…»XXF “ #ÔÔ‡XF X»¼…ÔÓ  ÓÑ8€F XdìXXdì8ÑÑ€OYÑÑ€OaÑà  àThis€is€a€case€of€statutory€interpretation.€€Petitioner,€McLane€Company,€Inc.€(ð ðMcLaneðð),€isÐ Ô%$!% Ða€wholesale€tobacco€distributor,€licensed€to€distribute€tobacco€products€in€the€State€of€Tennessee.€Ð À&"& ÐMcLane€filed€a€request€with€the€Tennessee€Department€of€Revenue€(ð ðDepartmentðð)€seeking€ð ðaccessÐ ¬'ü"' Ðto€those€records€maintained€by€the€Department€pursuant€to€T.C.A.€ðð€67„4„1015׃ ×Ý ƒ #ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€with€regard€to€theÐ ˜(è#(ýa ÐÔ_Ôidentity€of€those€entities€who€have€applied€for€and€received€licenses€as€wholesale€distributors€ofÐ ° Ðtobacco€products.ðð€€The€Department€refused€McLaneððs€request,€relying€upon€the€taxpayerÐ œì Ðconfidentiality€guidelines€set€forth€in€T.C.A.€ðð€67„1„1702€(Supp.€2002),€classifying€taxpayerÐ ˆØ Ðinformation€as€confidential.€€In€denying€McLaneððs€request,€the€Department€maintained€that€ð ðtaxÐ tÄ Ðinformation,ðð€as€defined€in€T.C.A.€ðð€67„1„1701(7)€(Supp.€2002),€includes€a€taxpayerððs€identity.׃(×Ý ƒ #ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×Ð `° ÐÌà  àOn€January€29,€2002,€pursuant€to€T.C.A.€ðð€10„7„505,€McLane€filed€a€petition€in€chanceryÐ 8 ˆ Ðcourt€seeking€an€order€requiring€the€Department€to€release€the€identities€of€all€licensed€wholesaleÐ $ t Ðtobacco€distributors€in€Tennessee.€€McLaneððs€petition€further€stipulated€that€it€was€seeking€only€theÐ  ` Ðdisclosure€of€the€identities€of€tobacco€wholesale€distributors€licensed€under€T.C.A.€ðð€67„4„1015,€andÐ ü L  Ðnot€the€disclosure€of€the€tax€information€or€returns€of€these€individuals,€protected€by€the€taxpayerÐ è 8  Ðconfidentiality€statutes.€€As€support€for€this€request,€McLane€noted€that€the€identities€of€theseÐ Ô$  Ðwholesalers€did€not€fall€ð ðwithin€the€purview€of€T.C.A.€ðð€67„1„1702€dealing€with€an€individualððs€taxÐ À  Ðrecords.ððÐ ¬ü  ÐÌà  àThe€State€filed€a€Motion€to€Dismiss€the€petition€for€failure€to€state€a€claim€upon€which€reliefÐ „Ô  Ðcan€be€granted.€€As€grounds€for€this€motion,€the€State€asserted€that€the€revenue€statutes€control€theÐ pÀ Ðdisclosure€of€taxpayer€identity€information€where€a€party€seeks€to€compel€disclosure€of€identifyingÐ \¬ Ðinformation€pertaining€to€licensed€wholesale€tobacco€distributors.€€The€State€noted€that€ð ðT.C.A.€ððÐ H˜ Ð67„1„1701€and€ðð€67„1„1702€specifically€provide€that€taxpayer€identity€is€confidential€informationÐ 4„ Ðwhich€shall€not€be€disclosed€by€the€department€of€revenue.ððÐ  p ÐÌà  àA€hearing€was€held€on€McLaneððs€petition€and€the€Stateððs€motion€to€dismiss€on€February€11,Ð øH Ð2002.€€In€an€Order€filed€March€12,€2002,€the€chancellor€denied€the€Stateððs€motion€and€grantedÐ ä4 ÐMcLaneððs€petition.€€We€quote€from€the€Order€of€the€court.Ð Ð  ÐÌà8  àà8` Ð Ð àThe€Court€is€of€the€opinion€that€T.C.A.€ðð€67„1„1702€does€not€prohibitÐ ¨ø Ðthe€disclosure€by€the€Tennessee€Department€of€Revenue€of€the€namesÐ ”ä Ðand€addresses€of€those€entities€which€have€been€granted€a€license€byÐ €Ð Ðthe€State€of€Tennessee€to€distribute€tobacco€products.€€By€necessity,Ð l¼ Ðunder€the€statutes€there€is€a€two€step€process€in€qualifying€toÐ X ¨ Ðdistribute€tobacco€products€in€Tennessee.€€The€entity€must€first€beÐ D!” Ðlicensed€by€the€Department€of€Revenue€to€distribute€tobacco€productsÐ 0"€  Ðand€then€pay€taxes€to€the€Department€of€Revenue€based€on€the€sale€ofÐ ° Ðsuch€products.€€The€prohibition€contained€in€T.C.A.€ðð€67„1„1702Ð œì Ðapplies€to€tax€information€which€would€be€information€such€as€taxÐ ˆØ Ðpayers€tax€return,€declaration€of€estimated€tax,€request€for€a€refund€orÐ tÄ Ðwaiver€of€penalty€as€set€out€in€T.C.A.€ðð€67„1„1701(5).Ð`°` x` x ÐÌà8  àà8` Ð Ð àIt€is,€therefore,€ORDERED€that€Respondentððs€Motion€to€Dismiss€isÐ 8 ˆ Ðdenied€and€the€Respondent€is€ordered€pursuant€to€the€provisions€ofÐ $ t ÐT.C.A.€ðð€10„7„505€to€provide€to€Petitioner€the€names,€mailing€andÐ  ` Ðlocation€addresses€of€those€entities€currently€licensed€under€theÐ ü L  Ðprovisions€of€T.C.A.€ðð€67„4„1015€as€a€wholesale€dealer€and€jobber€orÐ è 8  Ðas€a€tobacco€distributor.€€The€costs€of€this€cause€are€assessed€againstÐ Ô$  Ðthe€Respondent€for€which€execution€may€issue.ÐÀ ` x` x ÐÌÌà  àThe€State€appeals€and€presents€for€review€the€sole€issue€of€whether€the€Department€ofÐ „Ô  ÐRevenue€is€required€to€disclose€for€public€inspection,€the€identities€of€taxpayers€licensed€by€the€StateÐ pÀ Ðas€wholesale€tobacco€distributors.€€Resolution€of€the€conflict€in€this€case€hinges€on€the€interpretationÐ \¬ Ðof€the€revenue€statutes€codified€in€Title€67,€Chapter€1,€of€the€Tennessee€Code€Annotated€in€relationÐ H˜ Ðto€T.C.A.€ðð€10„7„503€(Supp.€2002).Ð 4„ ÐÌà  àThe€primary€purpose€in€construing€statutes€is€to€ascertain€and€give€effect€to€the€intention€andÐ  \ Ðpurpose€of€the€legislature.€€ò òòòLipscomb€v.€Doeó óóó,€32€S.W.3d€840€(Tenn.€2000).€€The€meaning€of€theÐ øH Ðstatute€is€to€be€determined€not€from€the€special€words€in€a€single€sentence€or€section€but€from€theÐ ä4 Ðstatute€taken€as€a€whole€and€viewing€the€legislation€in€light€of€its€general€purpose.€€ò òòòTidwell€v.Ð Ð  ÐServomation„Willoughby€Co.ó óóó,€483€S.W.2d€98€(Tenn.€1972).€€The€legislative€intent€is€to€beÐ ¼  Ðascertained€primarily€from€the€natural€and€ordinary€meaning€of€the€statutory€language€without€aÐ ¨ø Ðforced€or€subtle€interpretation€that€would€limit€or€extend€the€statuteððs€application.€€ò òòòLimbaugh€v.Ð ”ä ÐCoffee€Medical€Centeró óóó,€59€S.W.3d€73€(Tenn.€2001);€ò òòòCity€of€Caryville€v.€Campbell€Countyó óóó,€660Ð €Ð ÐS.W.2d€510€(Tenn.€Ct.€App.€1983).€€In€construing€statutes,€it€is€the€duty€of€the€court€to€avoid€aÐ l¼ Ðconstruction€which€will€place€one€statute€in€conflict€with€another.€€Therefore,€the€court€shouldÐ X ¨ Ðresolve€any€possible€conflict€between€the€statutes€in€favor€of€each€other€whenever€possible€so€as€toÐ D!” Ðprovide€harmonious€operation€of€the€laws.€€ò òòòState€by€&€Through€Pierotti€v.€Sundquistó óóó,€884€S.W.2dÐ 0"€  Ð438€(Tenn.€1994).Ð #l! ÐÌà  àT.C.A.€ðð€10„7„503€(Supp.€2002)€provides€in€pertinent€part:Ð ô$D # ÐÌà8  àà8` Ð Ð à(a)€Except€as€provided€in€ðð€10„7„504(f),€all€state,€county€andÐ Ì&"% Ðmunicipal€records€and€all€records€maintained€by€the€TennesseeÐ ¸'#& Ðperforming€arts€center€management€corporation,€except€any€publicÐ ¤(ô#' Ðdocuments€authorized€to€be€destroyed€by€the€county€public€recordsÐ )à$( Ðcommission€in€accordance€with€ðð€10„7„404,€shall€at€all€times,€duringÐ |*Ì%) Ðbusiness€hours,€be€open€for€personal€inspection€by€any€citizen€ofÐ h+¸&* ÐTennessee,€and€those€in€charge€of€such€records€shall€not€refuse€suchÐ ° Ðright€of€inspection€to€any€citizen,ò ò€òòunless€otherwise€provided€by€stateÐ œì Ðlaw.€ó ó€óó(Emphasis€added).òòÐŒÜ` x` x ÐóóÌà  àSection€67„1„1702€(Supp.€2002),€which€governs€confidentiality€and€disclosure€of€tax€returnsÐ d´ Ðand€tax€information,€provides:Ð P   ÐÌà8  àà8` Ð Ð àò òConfidentiality.ó 󀄀òòò òNotwithstanding€any€provision€of€law€to€theÐ ( x Ðcontraryó óóó,€returns,€tax€information€and€tax€administration€informationÐ  h Ðshall€be€confidential€and,€except€as€authorized€by€this€part,€no€officerÐ  T  Ðor€employee€of€the€state€and€no€other€person€(or€officer€or€employeeÐ ð @  Ðthereof)€who€has€or€had€access€to€such€information€shall€disclose€anyÐ Ü,  Ðsuch€information€obtained€by€such€officer€or€employee€in€any€mannerÐ È  Ðin€connection€with€such€officerððs€or€employeeððs€service€as€an€officerÐ ´  Ðor€employee,€or€obtained€pursuant€to€the€provisions€of€this€part,€orÐ  ð  Ðobtained€otherwise.€€(Emphasis€added)ÐŒÜ ` x` x ÐÌð ðTax€informationðð€is€defined€in€T.C.A.€ðð€67„1„1701(7)€(Supp.€2002)€as:Ð d´ ÐÌà8  àà8` Ð Ð à[A]€taxpayerððs€identity,€the€nature,€source,€or€amount€of€theÐ <Œ Ðtaxpayerððs€income,€payments,€receipts,€deductions,€exemptions,Ð (x Ðcredits,€assets,€liabilities,€net€worth,€tax€liability,€tax€collected,Ð d Ðdeficiencies,€over€assessments,€or€tax€payments,€whether€theÐ P Ðtaxpayerððs€return€was,€is€being,€or€will€be,€examined€or€subject€toÐ ì< Ðother€investigation€or€processing,€or€any€other€data,€received€by,Ð Ø( Ðrecorded€by,€prepared€by,€furnished€to,€or€collected€by,€theÐ Ä Ðcommissioner€with€respect€to€a€return€or€with€respect€to€theÐ ° Ðdetermination€of€the€existence,€or€possible€existence,€of€liability€(orÐ œì Ðthe€amount€thereof)€of€any€person€for€any€tax,€penalty,€interest,€fine,Ð ˆØ Ðforfeiture,€or€other€penalty,€imposition€or€offense,€administered€by€orÐ tÄ Ðcollected€by€the€commissioner,€either€directly€or€indirectly.€€ð ðTaxÐ ` ° Ðinformationðð€does€not€include€data€in€a€form€which€cannot,€eitherÐ L!œ Ðdirectly€or€indirectly,€be€associated€with,€or€otherwise€be€used€toÐ 8"ˆ  Ðidentify,€directly€or€indirectly,€a€particular€taxpayer.Ð$#t!` x` x ÐÌThe€legislature€defines€ð ðtaxpayer€identityðð€to€mean:Ð ü$L # ÐÌà8  àà8` Ð Ð à[T]he€name€of€a€person€subject€to€a€tax€collected€or€administered€byÐ Ô&$"% Ðthe€commissioner,€the€personððs€mailing€address,€the€personððs€taxpayerÐ À'#& Ðidentifying€number€or€account€number,€or€a€combination€thereof.Ь(ü#'` x` x ÐÌT.C.A.€ðð€67„1„1701(8)€(Supp.€2002).Ð „*Ô%) ÐÐ p+À&* Ðà  àRuling€that€the€prohibition€contained€in€T.C.A.€ðð€67„1„1702€applies€only€to€tax€informationÐ ° Ðsuch€as€information€in€the€form€of€taxpayer€returns,€declarations€of€estimated€tax,€claims€for€refund,Ð œì Ðand€petitions€for€waiver€of€penalty,€the€trial€court€found€favor€in€McLaneððs€argument€that€disclosureÐ ˆØ Ðof€the€names€and€addresses€of€entities€licensed€by€the€State€for€the€wholesale€distribution€of€tobaccoÐ tÄ Ðis€governed€by€the€Tennessee€Public€Records€Act.€€In€reaching€its€decision,€the€court€was€apparentlyÐ `° Ðpersuaded€by€McLaneððs€interpretation€of€T.C.A.€ðððð€67„1„1702€and€67„1„1701(7).€€In€interpretingÐ L œ Ðthese€sections,€McLane€suggests€a€limited€construction€to€the€definition€of€ð ðtax€informationðð€set€forthÐ 8 ˆ Ðin€€ðð€67„1„1701(7),€reading€this€definition€to€apply€only€to€information€provided€to€the€DepartmentÐ $ t Ðregarding€tax€returns€or€tax€liability.€€Any€information€not€related€to€a€taxpayerððs€return€or€liability,Ð  ` Ðaccording€to€McLane,€falls€outside€the€realm€of€confidentiality€afforded€tax€information€under€€ðð€67„Ð ü L  Ð1„1702.€€€€McLane€further€suggests€that€€ðð€67„1„1701(5)€ð ðlimits€the€definition€of€ððreturnðð€to€thoseÐ è 8  Ðdocuments€filed€by€a€taxpayer€to€determine€his€liability.ðð€€Applying€these€narrow€interpretations,Ð Ô$  ÐMcLane€asserts,€and€the€trial€court€agreed,€that€the€information€sought€by€petitioner€was€notÐ À  Ðprotected€under€T.C.A.€ðð€67„1„1702.Ð ¬ü  ÐÌà  àFrom€our€reading€of€the€trial€courtððs€Order,€it€is€also€apparent€that€the€court€determined€thatÐ „Ô  Ðinformation€collected€by€the€Department€for€purposes€of€granting€licenses€to€wholesale€tobaccoÐ pÀ Ðdistributors€is€wholly€separate€and€distinct€from€the€information€collected€by€the€Department€for€taxÐ \¬ Ðadministration.€€On€this€basis,€the€trial€court€concluded€that€the€confidentiality€provisions€containedÐ H˜ Ðwithin€T.C.A.€ðð€67„1„1702€did€not€apply€to€identifying€information€gathered€under€T.C.A.€ðð€67„4„Ð 4„ Ð1015€for€the€purposes€of€issuing€licenses€to€wholesale€tobacco€distributor€applicants.€€ÓÓÐ  p ÐÓ@Óà  àT.C.A.€ðð€67„1„1702€unequivocally€states€that€ð ðòòò òreturns€and€tax€information€ó óóóshall€beÐ øH Ðconfidential.ðð€€(emphasis€added).€€Tax€information€is€defined€in€67„1„1701(7)€to€include€a€taxpayerððsÐ ä4 Ðidentity.€€The€proceeding€subsection€defines€ð ðtaxpayer€identityðð€as€the€ð ðname€of€a€person€subject€toÐ Ð  Ða€tax€collected€or€administered€by€the€commissioner,€[and]€the€personððs€mailing€address.ðð€Ð ¼  ÐThroughout€Title€67,€Chapter€1,€Section€17,€the€terms€tax€ð ðreturnsðð€and€ð ðtax€informationðð€are€usedÐ ¨ø Ðtogether€in€the€same€sentence.€€The€terms€are€not€used€interchangeably,€but€rather€together€in€theÐ ”ä Ðinterest€of€addressing€or€including€both€tax€returns€and€tax€information€collected€from€sources€otherÐ €Ð Ðthan€tax€returns.€€As€support€for€our€interpretation€of€the€statutory€language€set€forth€in€T.C.A.€ðð€67„Ð l¼ Ð1„1702,€we€point€to€the€fact€that€the€above€terms€are€separately€defined€in€T.C.A.€ðð€67„1„1701€in€theÐ X ¨ Ðchapter€heading,€ð ðDisclosure€of€Tax€Returns€and€Tax€Information.ðð€€By€specifying€that€ð ð[r]eturnsÐ D!” Ðòòò òandó óóó€tax€information€shall€be€confidential,ðð€the€statute€mandates€confidentiality€with€regard€to€returnsÐ 0"€  Ðand€tax€information€respectively.€€If€tax€information€was€merely€considered€an€element€of€a€taxÐ #l! Ðreturn,€the€phrase€ð ðreturns€and€tax€informationðð€would€be€a€redundant€and€unnecessary€distinction.Ð $X" ÐÌà  àWe€are€unable€to€accept€the€trial€courtððs€reasoning€that€the€legislature,€despite€offeringÐ à%0!$ Ðdistinctively€separate€definitions€for€the€terms€ð ðreturnsðð€and€ð ðtax€information,ðð€intended€theÐ Ì&"% Ðconfidentiality€provisions€of€T.C.A.€ðð€67„1„1702€to€be€limited€to€information€contained€within€orÐ ¸'#& Ðpertaining€to€tax€returns.€€Rather,€it€appears€that€the€legislature,€by€providing€individual€definitionsÐ ¤(ô#' Ðfor€the€respective€terms,€and€by€including€both€terms€in€T.C.A.€ðð€67„1„1702,€intended€theÐ )à$( Ðconfidentiality€provisions€to€apply€to€both€tax€return€data€and€tax€information€ð!ð€information€thatÐ |*Ì%) Ðincludes€the€taxpayerððs€identity.€€Ð h+¸&* ÐÑOYÑâ âѰ°Ñâ âÑ  ÑÌà  àThe€trial€court€further€determined€that€ð ð[b]y€necessity,€under€the€statutes€there€is€a€two€stepÐ œì Ðprocess€in€qualifying€to€distribute€tobacco€products€in€Tennessee.ðð€€The€trial€court€notes€that€aÐ ˆØ Ðdistributor€must€first€obtain€a€license€from€the€Department,€and€then€pay€taxes€to€the€DepartmentÐ tÄ Ðbased€on€tobacco€sales.€€In€order€to€receive€such€a€license,€the€applicant€must€submit€certainÐ `° Ðidentifying€information€to€the€commissioner€as€required€under€T.C.A.€ðð€67„4„1015.€€We€interpretÐ L œ Ðthe€trial€courtððs€rationale€to€suggest€that€T.C.A.€ðð€67„1„1702€protects€only€tax€information,€and€asÐ 8 ˆ Ða€result,€the€confidentiality€guidelines€of€this€section€cannot€be€extended€to€protect€identifyingÐ $ t Ðinformation€gathered€by€the€Department€as€part€of€its€licensing€duties,€as€this€process€is€separate€andÐ  ` Ðdistinct€from€the€taxing€function.Ð ü L  ÐÌà  àWhile€we€recognize€that€the€licensing€and€taxing€functions€performed€by€the€Department€areÐ Ô$  Ðseparate€and€distinct€in€nature,€we€find€no€statutory€language€that€the€confidentiality€provisions€ofÐ À  ÐT.C.A.€ðð€67„1„1702€do€not€apply€to€information€collected€by€the€Department€during€the€licensingÐ ¬ü  Ðprocedure.€€Under€T.C.A.€ðð€67„4„1002,€a€wholesale€tobacco€distributor€is€required€to€pay€a€tax€to€theÐ ˜è  ÐDepartment€for€the€privilege€of€selling€tobacco€products€in€Tennessee.€€A€tobacco€distributor€isÐ „Ô  Ðdefined€as€ð ðany€ò òòòpersonóóó ó€who€receives,€purchases,€sells€or€otherwise€handles€tobacco€products€as€aÐ pÀ Ðsecondary€wholesaler.ðð€€ò òòòSeeóóó ó€T.C.A.€ðð€67„4„1001(15)€(1998)€(emphasis€added).€€The€term€ð ðpersonððÐ \¬ Ðis€similarly€defined€in€the€Tobacco€Tax€Law€statutes€and€the€Disclosure€of€Tax€Returns€and€TaxÐ H˜ ÐInformation€statutes€to€include€ð ðevery€individual,€firm,€association,€joint„stock€company.ðð€€T.C.A.Ð 4„ Ððð€67„4„1001€(9);€òòò òcf.ó óóó€T.C.A.€ðð€67„1„1701(4).€€Under€T.C.A.€ðð€67„1„1702,€tax€information,€includingÐ  p Ða€taxpayerððs€identity,€shall€remain€confidential.€€As€defined,€the€term€ð ðtaxpayer€identityðð€includesÐ  \ Ðthe€ð ðname€of€a€òòò òperson€subject€to€a€tax€collected€or€administered€by€the€commissioneró óóó,€the€personððsÐ øH Ðmailing€address,€the€personððs€taxpayer€identifying€number€or€account€number,€or€a€combinationÐ ä4 Ðthereof.ðð€€òòò òSeeó óóó€T.C.A.€ðð€67„1„1701(8)€(emphasis€added).Ð Ð  ÐÌà  àApplying€the€defined€terms€and€statutes€noted€above€to€the€facts€of€this€case,€we€find€thatÐ ¨ø ÐT.C.A.€ðð€67„1„1702,€when€read€on€its€face,€mandates€that€the€identities€of€taxpayers€licensed€underÐ ”ä ÐT.C.A.€ðð€67„4„1015€to€engage€in€the€wholesale€distribution€of€tobacco€in€Tennessee,€remainÐ €Ð Ðconfidential.€€Support€for€this€conclusion€is€further€found€in€a€comparison€between€the€tobacco€taxÐ l¼ Ðlaws€and€the€statutes€governing€the€taxation€of€petroleum€products.€€Specifically,€we€highlightÐ X ¨ ÐT.C.A.€ðð€67„3„2011€(1998)€which€provides:Ð D!” ÐÌà8  àà8` Ð Ð àA€current€list€of€licensees,€with€applicable€federal€employerÐ #l! Ðidentification€numbers,€shall€be€provided€to€all€licensees,€as€isÐ $X" Ðdeemed€necessary€by€the€commissioner.€€Disclosure€of€thisÐ ô$D # Ðinformation€by€the€commissioner€shall€not€constitute€a€violation€ofÐ à%0!$ Ðany€confidentiality€requirement€imposed€by€chapter€1,€part€17€of€thisÐ Ì&"% Ðtitle.и'#&` x` x ÐÌUnder€T.C.A.€ðð€67„3„2011,€the€general€assembly€allowed€the€commissioner€of€the€Department€ofÐ )à$( ÐRevenue€to€provide€all€licensees€with€a€current€list€of€licensees€and€implicitly€recognized€theÐ |*Ì%) Ðapplication€of€the€confidentiality€provisions€set€forth€in€Chapter€1,€Part€17,€of€Title€67,€whichÐ h+¸&* Ðincludes€T.C.A.€ðð€67„1„1702,€to€the€list€of€codified€statutes€in€Title€67.€€The€general€assembly€couldÐ ° Ðhave€included€a€similar€provision€in€the€tobacco€tax€law€statutes€in€the€event€that€the€legislatureÐ œì Ðintended€to€allow€public€access€to€and€disclosure€of€the€identities€of€licensed€wholesale€tobaccoÐ ˆØ Ðdistributors.€€By€failing€to€include€a€similar€statute€governing€the€publication€of€a€list€citing€allÐ tÄ Ðcurrent€licensed€wholesale€tobacco€distributors,€it€appears€that€the€general€assembly€did€not€intendÐ `° Ðto€require€the€Department€to€disclose€the€identities€of€these€distributors.€€It€appears€that€theÐ L œ Ðlegislatureððs€reference€in€T.C.A.€ðð€67„3„2011€to€the€confidentiality€provisions€of€T.C.A.€ðð€67„1„1702,Ð 8 ˆ Ðeffectuates€the€legislatureððs€intent€that€T.C.A.€ðð€67„1„1702€apply€to€all€of€the€statutes€codified€inÐ $ t ÐTitle€67,€Chapter€1,€including€T.C.A.€ðð€67„4„1015,€unless€otherwise€indicated.Ð  ` ÐÌà  àAs€a€concluding€note,€we€point€out€that€the€legislature€in€amending€the€confidentiality€statute,Ð è 8  ÐT.C.A.€ðð€67„1„1702,€added€the€language€ð ðnotwithstanding€any€provision€of€law€to€the€contrary.ðð€€ò òòòSeeó óóóÐ Ô$  Ðchapter€982,€section€40,€Public€Acts€2000.€€Ð À  ÐÌà  àIn€light€of€the€statutory€language€discussed€above,€whether€the€limited€information€soughtÐ ˜è  Ðby€petitioner€shall€be€provided€as€a€public€record€is€a€matter€for€the€legislature€and€not€this€Court.€Ð „Ô  ÐAccordingly,€the€order€of€the€trial€court€is€vacated€and€McLaneððs€petition€is€dismissed.€€Costs€of€theÐ pÀ Ðappeal€are€assessed€to€appellee,€McLane€Company,€Inc.Ð \¬ ÐÌÔ#†¼…»XXF ñ #ÔÔ€XF X»¼…ÔÌÌà  àà ` àà ¸ àà  àà h àà À à__________________________________________Ð  \ Ðà  àà ` àà ¸ àà  àà h àà À àW.€FRANK€CRAWFORD,€PRESIDING€JUDGE,€W.S.