GroundRules
Tenn. Code Ann. § 56-4-307: Annual report - Fiscal year - Annual return
Where this section sits in the code
- TN Code
- Title 56
- Chapter 4
(a) An annual report shall be filed with the commissioner on or before the first day of the fourth month following the close of the investment company's fiscal year.
(b) The close of the investment company's fiscal year for purposes of this part shall coincide with the close of the investment company's fiscal year for federal income tax purposes.
(c) The annual return shall be sworn and shall be made on forms prepared and furnished by the commissioner showing the total or aggregate gross income or profits as defined in § 56-4-305 , and showing appropriate figures necessary to determine what portion of gross profits or income shall be allocated to the state.
Collected 2026-09-17T21:51:56Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows. Source