Tennessee § 57-5-203 - Payment of tax money — Deadline.
Full text of Tennessee Tennessee Code Annotated § 57-5-203 — Payment of tax money — Deadline., with citation guidance and answers to common questions.
§ 57-5-203. Payment of tax money — Deadline.
The tax imposed in § 57-5-201 shall be paid to the department of revenue on or before the twentieth day of the month following the month in which it accrues. Acts 1933, ch. 69, § 4; 1941, ch. 52, § 1; C. Supp. 1950, § 1191.14; impl. am. Acts 1959, ch. 9, § 14; Acts 1972, ch. 448, § 2; 1979, ch. 202, § 1; T.C.A. (orig. ed.), § 57-215; Acts 1980, ch. 885, § 6; 1988, ch. 526, § 15. Compiler's Notes. Acts 1988, ch. 526, § 45 provided that the amendment by that act shall apply to all assessments of penalty made on or after January 1, 1989.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 57-5-203
What does Tennessee Code Annotated § 57-5-203 cover?
Section 57-5-203 ("Payment of tax money — Deadline.") 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 § 57-5-203?
A common citation format is "Tennessee Code Annotated § 57-5-203" (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 § 57-5-203 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.