Tenn. Comp. R. & Regs. 1200-28-02-.05

Current through December 10, 2024

Section 1200-28-02-.05 - PENALTY AND INTEREST

A nursing home that fails to pay the required tax in accordance with this chapter shall pay the penalty imposed under T.C.A. § 68-11-216(d). The penalty and interest shall be calculated based on total amount outstanding. The total amount outstanding shall be considered the amount(s) outstanding for all past installment period(s). The penalty and interest shall continue to accrue until the total tax due is paid along with any penalty and interest.

Original rule filed August 30, 1990; effective October 14, 1990. Amendment filed September 25, 1991; effective November 9, 1991. Repeal and new rule filed September 29, 1992; effective November 13, 1992. Amendment filed November 15, 1993; effective March 30, 1994.

Authority: Public Chapter 953, Acts of 1992; T.C.A. §§ 68-11-201, 68-11-216, 67-1-901, 9-8-307(a)(0) and 4-5-201 et seq.