Tennessee § 6-22-112 - Delinquency penalties — Discount for early payment.
Full text of Tennessee Tennessee Code Annotated § 6-22-112 — Delinquency penalties — Discount for early payment., with citation guidance and answers to common questions.
§ 6-22-112. Delinquency penalties — Discount for early payment.
On December 1 of the year for which the taxes are assessed, or other date provided by ordinance, a penalty of two percent (2%) upon all taxes remaining unpaid shall be imposed and collected by the city and paid into the city treasury. An additional penalty of two percent (2%) shall be added for each month thereafter for twelve (12) months. If any taxpayer elects to pay such taxpayer's taxes prior to October 1, that taxpayer shall be entitled to a discount of two percent (2%) from the amount of the taxpayer's bill. Acts 1921, ch. 173, art. 10, § 7; Shan. Supp., § 1997a177; Code 1932, § 3574; T.C.A. (orig. ed.), § 6-2213.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 6-22-112
What does Tennessee Code Annotated § 6-22-112 cover?
Section 6-22-112 ("Delinquency penalties — Discount for early payment.") 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 § 6-22-112?
A common citation format is "Tennessee Code Annotated § 6-22-112" (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 § 6-22-112 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.