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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 1 - Miscellaneous Provisions
§ 67-1-116. Fees for processing of documents and payments.
Universal Citation: TN Code § 67-1-116 (2017)
Notwithstanding any law to the contrary, the commissioner is authorized to deduct and retain from the proceeds of any tax administered and collected by the commissioner an amount necessary to offset the fee paid to a third party for the processing of documents and payments that are submitted electronically to the department.
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