Tenn. Comp. R. & Regs. 1200-28-02-.05 - PENALTY AND INTEREST
A nursing home that fails to pay the required tax in accordance with this chapter shall pay the penalty imposed under T.C.A. § 68-11-216(d). The penalty and interest shall be calculated based on total amount outstanding. The total amount outstanding shall be considered the amount(s) outstanding for all past installment period(s). The penalty and interest shall continue to accrue until the total tax due is paid along with any penalty and interest.
Authority: Public Chapter 953, Acts of 1992; T.C.A. §§ 68-11-201, 68-11-216, 67-1-901, 9-8-307(a)(0) and 4-5-201 et seq.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.