GroundRules
Tenn. Code Ann. § 67-4-206: Payment - Penalty and interest
Where this section sits in the code
- TN Code
- Title 67
- Chapter 4
(a) Each taxpayer shall pay promptly, when due, the taxes imposed by parts 2-6 of this chapter and, in addition, any tax imposed by any law of this state on the privilege of litigation in the courts of this state.
(b) Except as otherwise provided in this section, if the tax is not paid within thirty (30) days of its due date, it shall be considered delinquent.
(c) If the privilege tax on litigation is not paid within forty-five (45) days of its due date, it shall be considered delinquent.
(d) The commissioner may waive, under § 67-1-803 , any penalties imposed with regard to the taxes provided by this section, but no other collector may waive or excuse these penalties.
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