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2024 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713)
Section 67-4-1713 - Paper form submission in lieu of electronic filing for persons sixty-five plus
Universal Citation:
TN Code § 67-4-1713 (2024)
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If the commissioner imposes an electronic filing or payment requirement on persons subject to the privilege tax levied by this part, then persons who are sixty-five (65) years of age or older may file the applicable document and submit payment in paper form. The commissioner may require that the paper filing or payment be accompanied by a manual handling fee in accordance with § 67-1-115.
Added by 2024 Tenn. Acts, ch. 672,s 1, eff. 4/11/2024.
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