When the tax collected for any period is in excess of that provided by law, the total tax collected shall be paid over to the commissioner, less any compensation allowed to the dealer. This provision shall be construed with other provisions of this chapter and given effect so as to result in the payment to the commissioner of the total tax collected if in excess of that provided by law.
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
Part 5 - Collection and Enforcement Generally
§ 67-6-502. Tax Paid by Consumer
§ 67-6-503. Retailer to Display Price and Tax Separately
§ 67-6-508. Credits to Purchaser
§ 67-6-511. Inclusion of Lessee's Sales in Dealer's Return
§ 67-6-514. Excess Revenue Paid Over to Commissioner
§ 67-6-516. Delinquencies and Other Violations — Penalties — Grace Period
§ 67-6-518. Collection of Tax From Dealer's Debtors
§ 67-6-525. Findings Related to Sales Threshold Standard
§ 67-6-526. Effect on Substantial Nexus Criteria