Tennessee § 67-3-515 - Payment by electronic funds transfer.
Full text of Tennessee Tennessee Code Annotated § 67-3-515 — Payment by electronic funds transfer., with citation guidance and answers to common questions.
§ 67-3-515. Payment by electronic funds transfer.
The commissioner may require the taxpayer to make payments as provided in this part by means of electronic funds transfer. However, anything to the contrary notwithstanding, if the taxpayer reports by electronic data interchange pursuant to § 67-3-706, payment shall be made by means of electronic funds transfer in accordance with § 67-1-703, regardless of the amount of tax owed. Payment shall be by Automated Clearing House Debit (ACH debit) or Automated Clearing House Credit (ACH credit) or by any other means established by the commissioner. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1615 . Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-3-515
What does Tennessee Code Annotated § 67-3-515 cover?
Section 67-3-515 ("Payment by electronic funds transfer.") 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 § 67-3-515?
A common citation format is "Tennessee Code Annotated § 67-3-515" (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 § 67-3-515 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.