Tenn. Comp. R. & Regs. 0780-01-50-.03

Current through December 10, 2024

Section 0780-01-50-.03 - SCOPE

Every entity required to file returns, reports or other documents and make payments pursuant to the taxes listed in rule 0780-01-50-.04 shall file such returns, reports or other documents and make such payments of premium taxes, fees or other obligations identified herein in the electronic format as specified by this chapter, no later than the date such payment or remittance of funds is required, in funds which are immediately available to OPTins pursuant to rule 0780-01-50-.05 on the due date of payment no later than the close of business.

Tenn. Comp. R. & Regs. 0780-01-50-.03

Original rule filed April 8, 1982; effective May 24, 1982. Emergency rule filed January 12, 2016 effective through July 10, 2016. Repeal and new rule filed April 8, 2016; effective 7/7/2016.

Authority: T.C.A. §§ 56-1-501, 56-1-701, 56-2-301, 56-4-205, 56-4-216, and 2015 Public Acts, Chapter Number 155.