Tennessee Statutes
§ 67-3-508 — Collection administration allowance
Tennessee § 67-3-508
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-508 (Collection administration allowance) 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. § 67-3-508 (2026).
Text
To the extent a supplier, a permissive supplier, or a bonded importer timely remits taxes in accordance with this chapter, such person shall be allowed to retain one-tenth of one percent (0.1%) of the taxes imposed by §§ 67-3-201 and 67-3-202 to cover the costs of administration imposed by this chapter, including reporting, audit compliance, dye injection, and shipping paper preparation.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1608.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-3-508, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-508.