Bill > SB0526

This bill modifies Tennessee Code Annotated, Section 67-4-718(b), which relates to the process for requesting an extension of time to file a business tax return. Specifically, the bill expands the existing law by allowing a tax return extension request to be signed not only by the taxpayer themselves but also by their authorized representative. This change provides more flexibility for businesses in submitting tax return extension requests, potentially making the process more convenient for taxpayers who may have accountants, tax preparers, or other professionals handling their tax documentation. The modification is relatively simple and straightforward, aimed at making the tax filing process more accessible. The bill will take effect immediately upon becoming law, as stated in Section 2 of the document, with the legislative body determining that the public welfare requires its prompt implementation.

Budget and Finance

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB0526&ga=114