Tennessee Statutes
§ 67-3-515 — Payment by electronic funds transfer
Tennessee·Title 67
(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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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1615.
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 fund