The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if:

(1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due;
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Terms Used In Tennessee Code 67-1-708

(2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and
(3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.
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