Taxes

Plain English Breakdown

The official source does not provide details on how the list can be used, only that it is subject to restrictions determined by the commissioner.

Tennessee Taxpayer List Rules

This bill changes how Tennessee handles lists of taxpayers who are late on their professional privilege tax payments by adding restrictions on how these lists can be used.

What This Bill Does

• Changes a law about the list of people who haven't paid their professional privilege tax on time.
• Adds that this list is subject to restrictions on use as determined by the commissioner of revenue.

Who It Names or Affects

• Taxpayers who are late on their professional privilege tax payments
• Licensing boards and agencies that receive this list

Terms To Know

Professional Privilege Tax

A type of tax that some professionals in Tennessee have to pay.

Commissioner of Revenue

The person who is in charge of collecting taxes for the state of Tennessee.

Limits and Unknowns

• Does not specify exactly how the list can be used, only that it will be decided by the commissioner.
• It's unclear what specific restrictions might apply to using this list.

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

SENATE BILL 496
By Walley

HOUSE BILL 560
By Capley

HB0560
002005
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-1704(d), is amended by
inserting the language ", and the list is subject to such restrictions on use as determined by the
commissioner" immediately after the language "extended period".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.