Tennessee § 67-1-708 - Waiver of enforcement and collection.
Full text of Tennessee Tennessee Code Annotated § 67-1-708 — Waiver of enforcement and collection., with citation guidance and answers to common questions.
§ 67-1-708. 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: The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due; The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment. Acts 1985, ch. 297, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-708
What does Tennessee Code Annotated § 67-1-708 cover?
Section 67-1-708 ("Waiver of enforcement and collection.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-1-708?
A common citation format is "Tennessee Code Annotated § 67-1-708" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-1-708 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.