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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 7 - Collection and Enforcement Generally
§ 67-1-708. Waiver of Enforcement and Collection
Universal Citation: TN Code § 67-1-708 (2021)
The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if:
- The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due;
- The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and
- The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.
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