Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-06 - Franchise and Excise Tax Division
Chapter 1320-06-01 - Franchise and Excise Tax Rules and Regulations
Section 1320-06-01-.02 - DUE DATE

The franchise and excise tax return shall be filed with the Commissioner of Revenue on or before the fifteenth (15th) day of the fourth month following the close of the taxpayer's taxable year. The return shall coincide with the accounting period covered by the federal return and the appropriate tax must be paid to the department at the time of filing the return. Returns that are based on a 52-53 week year will be due on or before the fifteenth (15th) day of the fourth month following the end of the month closest to the 52-53 week year end.

Authority: T.C.A. §§ 67-1-102(a), 67-1-102, 67-4-806, 67-44-817, 67-4-907, 67-4-915, 67-4-2007, 67-4-2015, and 67-4-2119.