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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) 2016-02-02 - Refer to Senate Revenue Subcommittee of Senate Finance, Ways & Means [SB2602 Detail]

Download: Tennessee-2015-SB2602-Draft.pdf

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