Wherever these rules require or permit an affidavit or sworn declaration, an unsworn declaration made under penalty of perjury may be filed in lieu of an affidavit or sworn declaration. Such declaration must be signed and dated by the declarant and must state in substantially the following form: “I declare (or certify, verify or state) under penalty of perjury that the foregoing is true and correct.”
[As added by order filed December 21, 2010, effective July 1, 2011.]
Advisory Commission Comment 
Rule 72 is intended to make the practice pursuant to the Tennessee Rules of Civil Procedure consistent with the practice in the federal courts in accordance with 28 U.S.C. § 1746. The Commission notes it is frequently difficult and expensive to procure notarization of an affidavit in a timely manner, particularly when testimony is required from a non-party witness who does not have ready access to a notary public. The Commission further notes that in 2010 the Tennessee General Assembly enacted the “Uniform Unsworn Foreign Declarations Act,” which provides in part, “Except as otherwise provided in subsection (b), if a law of this state requires or permits use of a sworn declaration, an unsworn declaration meeting the requirements of this part has the same effect as a sworn declaration.” 2010 Tenn. Pub. Acts, ch. 904, § 1.