Section 1320-04-05-.30 - TAX DUE DATE-DELINQUENCY-TAX PERIODS(1) The business tax provided for in T.C.A. § 67-4-709 is an annual tax for the privilege to engage in any of the business activities made subject to business tax.(2) Pursuant to the authority in T.C.A. § 67-4-715(g), the business tax return is due on the 15th day of the fourth month following the end of the taxpayer's fiscal year. For example, if a taxpayer's fiscal year ends on December 31, then its return will be due on April 15.Tenn. Comp. R. & Regs. 1320-04-05-.30
Original rule certified June 7, 1974. Amendment filed April 28, 1987; effective July 29, 1987. Amendments filed June 28, 2016; effective 9/26/2016.Authority: T.C.A. §§ 67-1-102, 67-4-703, 67-4-709, 67-4-715, 67-4-717, 67-4-719 and 67-4-720.