67-1-708 - Waiver of enforcement and collection. - Tennessee Statutes

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67-1-708. Waiver of enforcement and collection.

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.]

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-1 > Part-7 > 67-1-708

67-1-708. Waiver of enforcement and collection.

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.]

State Codes and Statutes

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State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-1 > Part-7 > 67-1-708

67-1-708. Waiver of enforcement and collection.

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.]