Tennessee § 56-4-404 - Levy and payment dates.
Full text of Tennessee Tennessee Code Annotated § 56-4-404 — Levy and payment dates., with citation guidance and answers to common questions.
§ 56-4-404. Levy and payment dates.
The annual tax to be levied and collected under this part shall be levied as of December 31 in each and every year, and shall be due and payable by not later than March 1 in each and every year. On or before March 1 in each and every year, each association shall make a sworn return to the commissioner, showing the taxable income of the association, as defined in § 56-4-402. Acts 1951, ch. 45, § 3 (Williams, § 1248.181); T.C.A. (orig. ed.), §§ 67-4501, 67-4-1304. Code Commission Notes. For transfer of collection of taxes imposed upon production credit associations from the department of commerce and insurance to the department of revenue, see Executive Order No. 64 (March 26, 1985).
Frequently Asked Questions About Tennessee § 56-4-404
What does Tennessee Code Annotated § 56-4-404 cover?
Section 56-4-404 ("Levy and payment dates.") 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 § 56-4-404?
A common citation format is "Tennessee Code Annotated § 56-4-404" (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 § 56-4-404 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.