Tenn. Comp. R. & Regs. 1320-02-01-.01
Current through December 10, 2024
The Commissioner may, in his discretion, agree to allow a taxpayer pay a liability to the department in installments over an extended period of time. Interest on such an agreement shall be computed on the basis of the total tax, penalty, and interest due at the time the agreement is executed by the Commissioner. Interest on such an agreement shall be at a rate to be determined by the Commissioner by filing a notice of such rate with the Secretary of State.
Tenn. Comp. R. & Regs. 1320-02-01-.01
Authority: T.C.A. §§ 67-1-102 and 67-1-801.