Tennessee § 56-4-307 - Annual report — Fiscal year — Annual return.
Full text of Tennessee Tennessee Code Annotated § 56-4-307 — Annual report — Fiscal year — Annual return., with citation guidance and answers to common questions.
§ 56-4-307. Annual report — Fiscal year — Annual return.
An annual report shall be filed with the commissioner on or before the first day of the fourth month following the close of the investment company's fiscal year. The close of the investment company's fiscal year for purposes of this part shall coincide with the close of the investment company's fiscal year for federal income tax purposes. The annual return shall be sworn and shall be made on forms prepared and furnished by the commissioner showing the total or aggregate gross income or profits as defined in § 56-4-305, and showing appropriate figures necessary to determine what portion of gross profits or income shall be allocated to the state. Acts 1939, ch. 187, § 4; C. Supp. 1950, § 1248.36 (Williams, § 1248.163); T.C.A. (orig. ed.), §§ 67-4407, 67-4-1207; Acts 1986, ch. 598, § 12. Code Commission Notes. For the transfer of collection of taxes imposed upon investment companies from the department of commerce and insurance to the department of revenue, see Executive Order No. 64 (March 26, 1985). Compiler's Notes. Acts 1986, ch. 598, § 19 provided that this section, as amended by that act, shall apply only to returns filed based on activity occurring after January 1, 1986, with a short period return to be filed April 1, 1986, covering the period from July 1, 1985, through December 31, 1985.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 56-4-307
What does Tennessee Code Annotated § 56-4-307 cover?
Section 56-4-307 ("Annual report — Fiscal year — Annual return.") 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 § 56-4-307?
A common citation format is "Tennessee Code Annotated § 56-4-307" (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 § 56-4-307 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.