{"data":{"id":"us-tn/tenn.-code-ann.-67-3-1208","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-3-1208","heading":"Violations - Penalty - Interest - Refunds","body":"(a) It is unlawful for any owner or operator of a qualified motor vehicle to permit it to be operated over any highway of this state without complying with this part. A violation of this subsection (a) is a Class C misdemeanor.\n(b) A penalty of fifty dollars ($50.00) or ten percent (10%) of the delinquent taxes, whichever is greater, shall be assessed for failure to file a report, or for filing a late report, or for underpayment of taxes.\n(c) Interest at the rate of one percent (1%) per month, calculated from the date tax was due for each month or fraction of a month, until paid, shall be assessed on all delinquent or deficient taxes.\n(d) Refunds determined to be properly due shall be made within ninety (90) days after receipt of a request for payment, with proper documentation, from a permittee or licensee. If the refund is not made within this time period, interest shall accrue at the rate of one percent (1%) per month calculated for each month or major fraction of a month, in excess of the time in which the refund should have been made.","path":["TN Code","Title 67","Chapter 3"],"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":"a1f734f7617081d78187e80462278e1e711be5bd0fc3265966b706932cf42d11","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-3-1207","next":"us-tn/tenn.-code-ann.-67-3-1209"},"notice":"GroundRules: Original legal text. Not legal advice."}