Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-02 - Collections Division
Chapter 1320-02-01 - Tax Enforcement Procedures Act
Section 1320-02-01-.01 - PARTIAL PAYMENT AGREEMENTS
Universal Citation: TN Comp Rules and Regs 1320-02-01-.01
Current through September 24, 2024
The Commissioner may, in his discretion, agree to allow a taxpayer pay a liability to the department in installments over an extended period of time. Interest on such an agreement shall be computed on the basis of the total tax, penalty, and interest due at the time the agreement is executed by the Commissioner. Interest on such an agreement shall be at a rate to be determined by the Commissioner by filing a notice of such rate with the Secretary of State.
Authority: T.C.A. §§ 67-1-102 and 67-1-801.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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