Section 0800-02-32-.04 - EXEMPTION APPLICATION DELIVERY(1) Exemption applications may be tendered for filing as follows. (a) Personal delivery, at the filing office's street address. The file time for an application delivered by this method is when delivery of the application is accepted and receipted by the filing office (even though the application may not yet have been accepted for filing and subsequently may be rejected).(b) Courier delivery, at the filing office's street address. The file time for an application delivered by this method is, notwithstanding the time of delivery, at the earlier of the time the application is receipted by the filing office (even though the application may not yet have been accepted for filing and may be subsequently rejected), or the next close of business following the time of delivery. An application delivered after regular business hours or on a day the filing office is not open for business will have a filing time at the time the application is receipted by the filing office on the next day the office is open for business.(c) Postal service delivery, to the filing office's mailing address. The file time for an application delivered by this method is, notwithstanding the time of delivery, at the earlier of the time the application is receipted by the filing office (even though the application may not yet have been accepted for filing and may be subsequently rejected), or the next close of business following the time of delivery. An application delivered after regular business hours or on a day the filing office is not open for business will have a filing at the earlier of the time the application is receipted by the filing office on the next day the office is open for business, or the close of business on the next day the filing office is open for business.(d) Electronic mail (if and when operational), to the filing office's website address. The file time for an application delivered by this method is, notwithstanding the time of delivery, at the earlier of the time the application is receipted (even though the application may not yet have been accepted for filing and may be subsequently rejected), or the next close of business following the time of delivery. An application delivered after regular business hours or on a day the filing office is not open for business will have a filing at the earlier of the time the application is receipted by the filing office on the next day the office is open for business, or the close of business on the next day the filing office is open for business.(e) Direct online and web page data entry (if and when operational). Exemption applications may be entered online. The file time for an application delivered by this method is the time that all required elements of the application have been entered into the filing office's direct online entry system in the proper format and such entry is acknowledged by such system.Tenn. Comp. R. & Regs. 0800-02-32-.04
New rules filed September 23, 2021; effective 1/1/2022.Authority: T.C.A. §§ 50-6-233, 50-6-412, 50-6-901, 50-6-902, 50-6-903, 50-6-904, 50-6-905, 50-6-906, 50-6-907, 50-6-908, 50-6-909, 50-6-910, 50-6-911, 50-6-912, 50-6-913, 50-6-914, 50-6-915, 50-6-920, and 50-6-921 and Tenn. Pub. Acts Ch. 88 (2021).