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.
Notes
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 Repealed and refiled July 22, 1977; effective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. ยงยง 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.
