Tenn. Code Ann. § 67-3-706

Reports by electronic data interchange

Known as the Petroleum Products and Alternative Fuels Tax Law

The act spans §§ 67–67 (164 sections).

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1806; Acts 2012, ch. 657, § 4.

(1) The commissioner may require those responsible for filing reports under this part to file such reports by means of electronic data interchange. All payments accompanying these reports shall be remitted by means of electronic funds transfer as required by § 67-3-515.

(2) In addition to any other penalty provided by law, the commissioner may assess on any person required to file reports by means of electronic data interchange a penalty, not to exceed five hundred dollars ($500), for each instance of reporting by any other means.

Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.