2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 1 - Gift Tax
67-8-111 - Payment deadline.
67-8-111. Payment deadline.
The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year.
[Acts 1939, ch. 137, §§ 12, 19, 20; C. Supp. 1950, §§ 1295.12, 1295.19, 1295.20 (Williams, §§ 1328.12, 1328.19, 1328.20); Acts 1959, ch. 51, § 1; 1970, ch. 500, §§ 1, 2; 1980, ch. 885, § 9; T.C.A. (orig. ed.), §§ 67-2514 67-2516; Acts 1985, ch. 396, § 3; 1988, ch. 526, § 41; 1989, ch. 186, § 4.]
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