Bill Title: As enacted, authorizes the commissioner of revenue to require or authorize a "perfection period" for electronically filed Hall income tax and franchise and excise tax returns. - Amends TCA Section 67-2-107; Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-05-23 - Comp. became Pub. Ch. 1048 [SB2051 Detail]

Text: Latest bill text (Chaptered) [PDF]

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