Tenn. Code Ann. § 60-1-302
This is the official text of Tenn. Code Ann. § 60-1-302, 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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Reports and payment of tax
Official statutory text
The severance tax imposed in this part shall be payable as follows: (1) On or before the twentieth day of each month the person liable for the tax shall file with the commissioner of revenue, on forms prescribed by the commissioner, a report of all oil removed from the ground during the preceding month, and shall remit to the commissioner of revenue therewith the amount of tax due for the period covered by the report; (2) On or before the twentieth day of each month the person liable for the tax shall file with the commissioner, on forms prescribed by the commissioner, a report of all gas removed from the ground during the second preceding month and shall remit to the commissioner therewith the amount of tax due for the period covered by the report. Acts 1943, ch. 64, § 14; C. Supp. 1950, § 5540.14; impl. am. Acts 1959, ch. 9, § 14; 1979, ch. 153, § 2; T.C.A. (orig. ed.), § 60-117; Acts 1981, ch. 155, § 2; 1984, ch. 634, § 1; 1988, ch. 526, § 18.
The severance tax imposed in this part shall be payable as follows:
(1) On or before the twentieth day of each month the person liable for the tax shall file with the commissioner of revenue, on forms prescribed by the commissioner, a report of all oil removed from the ground during the preceding month, and shall remit to the commissioner of revenue therewith the amount of tax due for the period covered by the report;
(2) On or before the twentieth day of each month the person liable for the tax shall file with the commissioner, on forms prescribed by the commissioner, a report of all gas removed from the ground during the second preceding month and shall remit to the commissioner therewith the amount of tax due for the period covered by the report.
Acts 1943, ch. 64, § 14; C. Supp. 1950, § 5540.14; impl. am. Acts 1959, ch. 9, § 14; 1979, ch. 153, § 2; T.C.A. (orig. ed.), § 60-117; Acts 1981, ch. 155, § 2; 1984, ch. 634, § 1; 1988, ch. 526, § 18.
The severance tax imposed in this part shall be payable as follows:
(1) On or before the twentieth day of each month the person liable for the tax shall file with the commissioner of revenue, on forms prescribed by the commissioner, a report of all oil removed from the ground during the preceding month, and shall remit to the commissioner of revenue therewith the amount of tax due for the period covered by the report;
(2) On or before the twentieth day of each month the person liable for the tax shall file with the commissioner, on forms prescribed by the commissioner, a report of all gas removed from the ground during the second preceding month and shall remit to the commissioner therewith the amount of tax due for the period covered by the report.
Acts 1943, ch. 64, § 14; C. Supp. 1950, § 5540.14; impl. am. Acts 1959, ch. 9, § 14; 1979, ch. 153, § 2; T.C.A. (orig. ed.), § 60-117; Acts 1981, ch. 155, § 2; 1984, ch. 634, § 1; 1988, ch. 526, § 18.
Status: in_force
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