Tennessee Statutes
§ 67-3-706 — Reports by electronic data interchange
Tennessee § 67-3-706
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-706 (Reports by electronic data interchange) 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. § 67-3-706 (2026).
Text
(a)The commissioner may require those responsible for filing reports under this part to file such reports by means of electronic data interchange. All payments accompanying these reports shall be remitted by means of electronic funds transfer as required by § 67-3-515 .
(b)In addition to any other penalty provided by law, the commissioner may assess on any person required to file reports by means of electronic data interchange a penalty, not to exceed five hundred dollars ($500), for each instance of reporting by any other means.
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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1806; Acts 2012, ch. 657, § 4.
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 § 67-3-706, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-706.