Tenn. Code Ann. § 67-1-708
This is the official text of Tenn. Code Ann. § 67-1-708, 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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Waiver of enforcement and collection
Official statutory text
The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if: (1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due; (2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and (3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment. Acts 1985, ch. 297, § 1.
The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if:
(1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due;
(2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and
(3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.
Acts 1985, ch. 297, § 1.
The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if:
(1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due;
(2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and
(3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.
Acts 1985, ch. 297, § 1.
Status: in_force
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