Bill > HB0560

This bill amends Tennessee's tax code by modifying Section 67-4-1704(d), which relates to the monthly list of taxpayers who are delinquent in paying their professional privilege tax. Specifically, the bill adds language that gives the commissioner of revenue the authority to impose restrictions on how this taxpayer delinquency list can be used when it is transmitted to licensing boards and agencies. The added phrase "subject to such restrictions on use as determined by the commissioner" provides the tax commissioner with discretionary power to control the distribution and potential use of the delinquency list. This modification appears designed to give the revenue commissioner more control over sensitive taxpayer information and potentially limit how the list might be shared or utilized by other state agencies. The bill would take effect immediately upon becoming law, as stated in Section 2, with the justification that it serves the public welfare.

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0560&ga=114