Tennessee § 67-1-708 Waiver of enforcement and collection

Tennessee Statutes

§ 67-1-708 — Waiver of enforcement and collection

Tennessee § 67-1-708

Title67

This text of Tennessee § 67-1-708 (Waiver of enforcement and collection) 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. § 67-1-708 (2026).

Text

The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if:

(1)The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due;

(2)The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and (3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.

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The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if: (1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due; (2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and (3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.