Tenn. Comp. R. & Regs. 1320-06-01-.02

Current through December 10, 2024

Section 1320-06-01-.02 - DUE DATE

The franchise and excise tax return shall be filed with the Commissioner of Revenue on or before the fifteenth (15th) day of the fourth month following the close of the taxpayer's taxable year. The return shall coincide with the accounting period covered by the federal return and the appropriate tax must be paid to the department at the time of filing the return. Returns that are based on a 52-53 week year will be due on or before the fifteenth (15th) day of the fourth month following the end of the month closest to the 52-53 week year end.

Tenn. Comp. R. & Regs. 1320-06-01-.02

Original rule certified June 7, 1974. Repealed and refiled July 22, 1977; effective August 22, 1977. Amendment filed November 6, 1984; effective December 6, 1984. Amendments filed June 28, 2016; effective 9/26/2016.

Authority: T.C.A. §§ 67-1-102(a), 67-1-102, 67-4-806, 67-44-817, 67-4-907, 67-4-915, 67-4-2007, 67-4-2015, and 67-4-2119.