2021 Tennessee Code
Part 10 - Used Oil Collection Act of 1993
§ 68-211-1010. Deduction Granted to Distributors Paying Fees

For the purposes of compensating the distributor in accounting for and remitting the fee, a distributor shall be allowed a deduction of the fee due, reported and paid to the department of revenue in the amount of two percent (2%) of the amount due on the report, but such deduction shall be limited to fifty dollars ($50.00) per report. No deduction from the fee shall be allowed if any such report or payment of the fee is delinquent.

Structure 2021 Tennessee Code