Tennessee Statutes
§ 67-4-904 — Payment of tax
Tennessee·Title 67
The tax levied under this part shall be due and payable quarterly. For the purpose of ascertaining the amount of tax payable under this part, it shall be the duty of each fantasy sports operator, on or before the twentieth day immediately following the end of each calendar quarter, to transmit to the commissioner, upon forms prescribed by the commissioner, returns, showing all receipts derived from offering or providing consumers with any of the privileges taxable under this part during the preceding calendar quarter and other necessary information, as determined by the commissioner, to determine the adjusted revenues of a fantasy sports contest offered by a fantasy sports operator.
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Related
Broadmoor-Kingsport Apartments, Inc. v. State
686 S.W.2d 70 (Tennessee Supreme Court, 1985)
Tennessee Farmers Assurance Company v. Loren L. Chumley
197 S.W.3d 767 (Court of Appeals of Tennessee, 2006)
Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee
(Court of Appeals of Tennessee, 2011)
L.M. Berry & Co. v. Huddleston
(Court of Appeals of Tennessee, 1999)
Legislative History
Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
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