Every taxpayer liable for the assessment imposed by this part shall file with the comptroller of the treasury on such form as the comptroller of the treasury may prescribe an accurate and complete return, signed by the taxpayer, or the taxpayer's president or other company official under penalty of perjury. The comptroller of the treasury shall have the authority to require additional information to be filed. The comptroller of the treasury, in the comptroller's discretion, may establish a program which will allow for the required information to be filed electronically.
Structure 2021 Tennessee Code
Part 13 - Classification and Assessment — Utilities and Carriers
§ 67-5-1306. Express Companies
§ 67-5-1307. Streetcar and Interurban Companies
§ 67-5-1308. Motor Bus and Truck Companies
§ 67-5-1309. Pipeline Companies
§ 67-5-1311. Gas, Water, and Sewerage Companies
§ 67-5-1313. Electric Light Companies and Electric Cooperatives
§ 67-5-1314. Commercial Air Carrier Companies
§ 67-5-1315. Water Transportation Carrier Companies
§ 67-5-1317. Failure to File Schedules
§ 67-5-1318. Collection of Penalty
§ 67-5-1320. Power of Comptroller of the Treasury to Obtain Evidence
§ 67-5-1323. Distribution and Apportionment to County, Municipality, and Taxing District
§ 67-5-1324. Situs of Intangibles Apportioned to State
§ 67-5-1325. Distributable and Localized Property
§ 67-5-1326. Preservation of Records