Notwithstanding any law to the contrary, the commissioner is authorized to deduct and retain from the proceeds of any tax administered and collected by the commissioner an amount necessary to offset the fee paid to a third party for the processing of documents and payments that are submitted electronically to the department.
Structure 2021 Tennessee Code
Chapter 1 - General Provisions
Part 1 - Miscellaneous Provisions
§ 67-1-108. Applicability of Taxability Policy Changes
§ 67-1-110. Taxpayer Bill of Rights
§ 67-1-111. Statewide Uniformity of Harvest or Severance Taxes
§ 67-1-112. Business Tax — Taxes Invoiced to Customers to Be Included in Tax Base
§ 67-1-116. Fees for Processing of Documents and Payments
§ 67-1-118. Review and Report Concerning Credits Found in §§ 67-4-2009, 67-4-2109, and 67-6-224