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Latest Update: Wednesday, July, 23rd 2008

Companion Bill SB3103. Taxes, Business - Authorizes county clerk or proper city tax collector to collect delinquent business taxes at any time before the commissioner of revenue notifies the taxpayer of an audit or takes other action to collect the taxes. - Amends TCA Section 67-4-719. Fiscal Summary for HB4032 / *SB3103Increase State Revenue - Not Significant Increase State Expenditures - Not Significant Bill Summary for HB4032 / *SB3103 Under present law, if a county clerk or city tax collector fails to collect business taxes, interest, and penalties from any delinquent taxpayer, it becomes the duty of the commissioner of revenue at any time after the tax has become delinquent for more than six months to collect the tax, interest, and penalties from any delinquent taxpayer in accordance with the Tax Enforcement Procedures Act. [...]

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Latest Actions
  • 06/20/2008 - Companion became Public Chapter 1100
  • 05/15/2008 - Companion Senate Bill Substituted
  • 05/15/2008 - H. Placed on Regular Calendar 2 for 5/15/08
  • 05/14/2008 - Placed on Calendar Calendar & Rules Committee for 05/14/2008
  • 05/14/2008 - Recommended for Passage if Am. Referred to: Calendar & Rules Committee

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Bill Text
File name Last Updated
Amendment 1-0 to HB403205/24/2008
HB4032 Bill Text PDF02/05/2008

Fiscal Notes
File name Last Updated
Fiscal Memo - Amendment 1-0 to SB310304/18/2008
SB3103 Fiscal Notes PDF01/25/2008