Tenn. Comp. R. & Regs. 1320-04-01-.12 - MONTHLY REPORTS
(1) All persons
subject to tax under T.C.A. §
57-5-201 et seq. and T.C.A. §
57-6-101 et seq. must file reports
with the Department of Revenue not later than the twentieth (20th) of each
month covering all transactions of the previous month, at the same time paying
any tax which may be due.
(2) Such
reports must be filed on forms provided or approved by the Department of
Revenue. Reports must be prepared in a manner so as to be reasonably subject to
audit by the Department of Revenue. Reports not filed and prepared in
accordance with the provisions of this rule will not be accepted as timely
filed.
(3) All delinquent reports
and/or payments shall be subject to penalty as provided at T.C.A. §
67-1-804.
Notes
Authority: T.C.A. §§67-101,67-1-102, 57-5-206, 57-6-105, and 67-1-804.
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