2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 2 - Estate Tax
67-8-217 - Violations Penalties.
67-8-217. Violations Penalties.
It is a Class C misdemeanor for any executor to fail to file any affidavit or duplicate federal tax return or other instrument required by this part to be filed, or to pay the tax imposed by this part when payable hereunder, or to comply with and obey any rule or regulation promulgated by the commissioner of revenue for the enforcement of this part, or to make and file a false return or report or other instrument required to be made and filed under this part.
[Acts 1929 (E.S.), ch. 23, § 13; Code 1932, § 1309; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1714; Acts 1989, ch. 591, § 113.]
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