Tennessee § 67-4-2116 Failure to file tax return - Revocation of charter or certificate - Reinstatement

Tennessee Statutes

§ 67-4-2116 — Failure to file tax return - Revocation of charter or certificate - Reinstatement

Tennessee § 67-4-2116

Title67

This text of Tennessee § 67-4-2116 (Failure to file tax return - Revocation of charter or certificate - Reinstatement) 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. § 67-4-2116 (2026).

Text

(a)The commissioner is empowered to certify to the secretary of state the name of any taxpayer that fails or refuses to file any statement or franchise and excise tax return required by parts 20 or 21 of this chapter, or to pay any fee or tax required by this chapter; however, no certification shall be issued until such statement, return, or tax has remained delinquent for a period of ninety (90) days.

(b)At the time of such certification to the secretary of state, the commissioner shall give notice to the taxpayer of the action taken. Thereupon, the charter, certificate of such taxpayer or its domestication in Tennessee shall stand as automatically dissolved or revoked, and the secretary of state shall note such revocation or dissolution upon the secretary of state's records.

(c)At any

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(a) The commissioner is empowered to certify to the secretary of state the name of any taxpayer that fails or refuses to file any statement or franchise and excise tax return required by parts 20 or 21 of this chapter, or to pay any fee or tax required by this chapter; however, no certification shall be issued until such statement, return, or tax has remained delinquent for a period of ninety (90) days. (b) At the time of such certification to the secretary of state, the commissioner shall give notice to the taxpayer of the action taken. Thereupon, the charter, certificate of such taxpayer or its domestication in Tennessee shall stand as automatically dissolved or revoked, and the secretary of state shall note such revocation or dissolution upon the secretary of state's records. (c) At any time after the date of revocation or dissolution, such charter, or certificate or domestication may be reinstated upon the filing of all reports and the payment of all fees, taxes, penalty and interest due the state; provided, that the title has not been taken by another taxpayer.