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Bill > SB0139


TN SB0139

TN SB0139
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, relative to taxation.


summary

Introduced
01/11/2023
In Committee
Crossed Over
Passed
Dead
04/25/2024

Introduced Session

113th General Assembly

Bill Summary

As introduced, limits the commissioner of revenue to granting only one extension of time for a taxpayer to file a franchise and excise tax return. - Amends TCA Title 67, Chapter 4.

AI Summary

This bill amends the Tennessee Code Annotated, Title 67, Chapter 4, to limit the commissioner of revenue to granting only one extension of time for a taxpayer to file a franchise and excise tax return. The bill states that the commissioner may grant not more than one extension of time for a taxpayer to file a franchise and excise tax return, which is a change from the previous law that allowed for multiple extensions.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Refer to Senate Revenue Subcommittee (on 01/30/2023)

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