Tennessee § 60-1-302 - Reports and payment of tax.
Full text of Tennessee Tennessee Code Annotated § 60-1-302 — Reports and payment of tax., with citation guidance and answers to common questions.
§ 60-1-302. Reports and payment of tax.
The severance tax imposed in this part shall be payable as follows: On or before the twentieth day of each month the person liable for the tax shall file with the commissioner of revenue, on forms prescribed by the commissioner, a report of all oil removed from the ground during the preceding month, and shall remit to the commissioner of revenue therewith the amount of tax due for the period covered by the report; On or before the twentieth day of each month the person liable for the tax shall file with the commissioner, on forms prescribed by the commissioner, a report of all gas removed from the ground during the second preceding month and shall remit to the commissioner therewith the amount of tax due for the period covered by the report. Acts 1943, ch. 64, § 14; C. Supp. 1950, § 5540.14; impl. am. Acts 1959, ch. 9, § 14; 1979, ch. 153, § 2; T.C.A. (orig. ed.), § 60-117; Acts 1981, ch. 155, § 2; 1984, ch. 634, § 1; 1988, ch. 526, § 18.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 60-1-302
What does Tennessee Code Annotated § 60-1-302 cover?
Section 60-1-302 ("Reports and payment of tax.") 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 § 60-1-302?
A common citation format is "Tennessee Code Annotated § 60-1-302" (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 § 60-1-302 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.