Bill Title: As introduced, decreases the penalty for deficient or delinquent quarterly estimated franchise and excise tax payments from five percent to one percent per month of underpayment; decreases the maximum total penalty for deficient or delinquent quarterly estimated franchise and excise tax payments from 25 percent to 12 percent. - Amends TCA Title 67.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-01-27 - Assigned to s/c Finance, Ways & Means Subcommittee [HB1912 Detail]

Text: Latest bill text (Draft #2) [PDF]

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