Tenn. Comp. R. & Regs. 1320-04-01-.11

Current through October 22, 2024

Section 1320-04-01-.11 - ADJUSTMENTS FOR BREAKAGE

Claims for credit because of breakage for purposes of reducing inventory in determining tax due under provisions of T.C.A. § 57-6-101 et seg. are to be made monthly. Adjustments to secure compliance with provision of said sections will be made by a representative of the department on completion of periodic audits.

Tenn. Comp. R. & Regs. 1320-04-01-.11

Original rule certified June 7, 1974.

Authority: T.C.A. §67-101.