Tennessee Code 67-5-1316 – Filing of return
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Terms Used In Tennessee Code 67-5-1316
- signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
- Taxpayer: means any owner of property subject to taxation or any party liable for property taxes. See Tennessee Code 67-5-105
Every taxpayer liable for the assessment imposed by this part shall file with the comptroller of the treasury on such form as the comptroller of the treasury may prescribe an accurate and complete return, signed by the taxpayer, or the taxpayer’s president or other company official under penalty of perjury. The comptroller of the treasury shall have the authority to require additional information to be filed. The comptroller of the treasury, in the comptroller’s discretion, may establish a program which will allow for the required information to be filed electronically.