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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 7 - Severance Taxes
Part 2 - Taxation of Other Minerals
§ 67-7-206. When Tax Levied Becomes Delinquent — Interest and Penalties
Universal Citation: TN Code § 67-7-206 (2020)
- The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
- All interest and penalties collected with respect to the tax imposed by this part shall be retained by the department to help defray the expenses of administration and collection.
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