Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-05 - Business Tax Rules and Regulations
Section 1320-04-05-.30 - TAX DUE DATE-DELINQUENCY-TAX PERIODS
Universal Citation: TN Comp Rules and Regs 1320-04-05-.30
Current through September 24, 2024
(1) The business tax provided for in T.C.A. § 67-4-709 is an annual tax for the privilege to engage in any of the business activities made subject to business tax.
(2) Pursuant to the authority in T.C.A. § 67-4-715(g), the business tax return is due on the 15th day of the fourth month following the end of the taxpayer's fiscal year. For example, if a taxpayer's fiscal year ends on December 31, then its return will be due on April 15.
Authority: T.C.A. §§ 67-1-102, 67-4-703, 67-4-709, 67-4-715, 67-4-717, 67-4-719 and 67-4-720.
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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