Section 67-4-302 - ReportsEvery person exercising any privilege declared taxable by a section providing for administration under this part shall annually, on or before August 1, make and deliver to the commissioner, upon such forms and blanks as may be required by the commissioner, a statement, verified by the official or agent making such report and statement, containing the following information as of July 1 of the current calendar year:
(1) The total gross receipts of the taxpayer for the taxpayer's most recently completed fiscal year from business inside and outside the state;(2) The total gross receipts of the taxpayer for the same period from such business inside the state; and(3) Such other and further information as may be deemed necessary by the commissioner for the assessment of the taxes administered under this part and as may be required by the forms and blanks prescribed by the commissioner.Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 269, § 1; 1973, ch. 20, § 2; T.C.A. (orig. ed.), § 67-4315.