Tenn. Code Ann. § 4-1-402
This is the official text of Tenn. Code Ann. § 4-1-402, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Due dates falling on Saturday or Sunday
Official statutory text
Whenever the due date for filing any schedule, form or return with any state department or agency or for paying any tax due the state occurs on a Saturday or Sunday, the taxpayer shall have until the close of business hours for such department or agency on the following Monday to file such schedule, form or return or to pay such tax. Acts 1974, ch. 439, § 1; T.C.A., § 4-119.
Whenever the due date for filing any schedule, form or return with any state department or agency or for paying any tax due the state occurs on a Saturday or Sunday, the taxpayer shall have until the close of business hours for such department or agency on the following Monday to file such schedule, form or return or to pay such tax.
Acts 1974, ch. 439, § 1; T.C.A., § 4-119.
Whenever the due date for filing any schedule, form or return with any state department or agency or for paying any tax due the state occurs on a Saturday or Sunday, the taxpayer shall have until the close of business hours for such department or agency on the following Monday to file such schedule, form or return or to pay such tax.
Acts 1974, ch. 439, § 1; T.C.A., § 4-119.
Status: in_force
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