Tennessee § 67-3-515 Payment by electronic funds transfer

Tennessee Statutes

§ 67-3-515 — Payment by electronic funds transfer

Tennessee § 67-3-515

Title67

This text of Tennessee § 67-3-515 (Payment by electronic funds transfer) 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. § 67-3-515 (2026).

Text

(a)The commissioner may require the taxpayer to make payments as provided in this part by means of electronic funds transfer.

(b)However, anything to the contrary notwithstanding, if the taxpayer reports by electronic data interchange pursuant to § 67-3-706 , payment shall be made by means of electronic funds transfer in accordance with § 67-1-703 , regardless of the amount of tax owed. Payment shall be by Automated Clearing House Debit (ACH debit) or Automated Clearing House Credit (ACH credit) or by any other means established by the commissioner.

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(a) The commissioner may require the taxpayer to make payments as provided in this part by means of electronic funds transfer. (b) However, anything to the contrary notwithstanding, if the taxpayer reports by electronic data interchange pursuant to § 67-3-706 , payment shall be made by means of electronic funds transfer in accordance with § 67-1-703 , regardless of the amount of tax owed. Payment shall be by Automated Clearing House Debit (ACH debit) or Automated Clearing House Credit (ACH credit) or by any other means established by the commissioner.