2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 2 - General Revenue Law -- General Provisions
§ 67-4-206 - Payment -- Penalty and interest.
(a) Each taxpayer shall pay promptly, when due, the taxes imposed by parts 2-6 of this chapter and, in addition, any tax imposed by any law of this state on the privilege of litigation in the courts of this state.
(b) Except as otherwise provided in this section, if the tax is not paid within thirty (30) days of its due date, it shall be considered delinquent.
(c) If the privilege tax on litigation is not paid within forty-five (45) days of its due date, it shall be considered delinquent.
(d) The commissioner may waive, under ยง 67-1-803, any penalties imposed with regard to the taxes provided by this section, but no other collector may waive or excuse these penalties.
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