{"data":{"id":"us-tn/tenn.-code-ann.-67-1-708","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-1-708","heading":"Waiver of enforcement and collection","body":"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:\n(1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due;\n(2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and\n(3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.","path":["TN Code","Title 67","Chapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"3822bf84df79aadec6bae1bf29bddf1b463e90717d01b9763e7125fee9eba403","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-1-707","next":"us-tn/tenn.-code-ann.-67-1-801"},"notice":"GroundRules: Original legal text. Not legal advice."}