Tennessee § 60-1-302 Reports and payment of tax

Tennessee Statutes

§ 60-1-302 — Reports and payment of tax

Tennessee § 60-1-302

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This text of Tennessee § 60-1-302 (Reports and payment of tax) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 60-1-302 (2026).

Text

The severance tax imposed in this part shall be payable as follows:

(1)On or before the twentieth day of each month the person liable for the tax shall file with the commissioner of revenue, on forms prescribed by the commissioner, a report of all oil removed from the ground during the preceding month, and shall remit to the commissioner of revenue therewith the amount of tax due for the period covered by the report;

(2)On or before the twentieth day of each month the person liable for the tax shall file with the commissioner, on forms prescribed by the commissioner, a report of all gas removed from the ground during the second preceding month and shall remit to the commissioner therewith the amount of tax due for the period covered by the report.

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The severance tax imposed in this part shall be payable as follows: (1) On or before the twentieth day of each month the person liable for the tax shall file with the commissioner of revenue, on forms prescribed by the commissioner, a report of all oil removed from the ground during the preceding month, and shall remit to the commissioner of revenue therewith the amount of tax due for the period covered by the report; (2) On or before the twentieth day of each month the person liable for the tax shall file with the commissioner, on forms prescribed by the commissioner, a report of all gas removed from the ground during the second preceding month and shall remit to the commissioner therewith the amount of tax due for the period covered by the report.

Legislative History

Acts 1943, ch. 64, § 14; C. Supp. 1950, § 5540.14; impl. am. Acts 1959, ch. 9, § 14; 1979, ch. 153, § 2; T.C.A. (orig. ed.), § 60-117; Acts 1981, ch. 155, § 2; 1984, ch. 634, § 1; 1988, ch. 526, § 18.