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The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
Structure 2021 Tennessee Code
2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 7 - Severance Taxes
Part 1 - Coal Severance Tax
§ 67-7-101. “Coal Products” — Defined
§ 67-7-104. Measure of Tax. [Current Version. See Second Version of Section and Compiler's notes.]
§ 67-7-105. Liability for Tax
§ 67-7-107. When Tax Levied Becomes Delinquent