Waiver of Enforcement and Collection

1. Law
2. Tennessee Code
3. Taxes and Licenses
4. General Provisions
5. Collection and Enforcement Generally
6. Waiver of Enforcement and Collection

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;
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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