Tennessee § 67-2-114 - Interest and penalties — Armed forces exclusion — Assessment or collection of tax or liability.

§ 67-2-114. Interest and penalties — Armed forces exclusion — Assessment or collection of tax or liability.

In computing the interest and penalty payable under this section, there shall be excluded, in the case of an individual serving in the armed forces of the United States, or serving in support of such armed forces in an area designated by the president of the United States by executive order as a “combat zone,” at any time during the period designated by the president by executive order as the period of combatant activities in such zone, or hospitalized outside the states of the union and the District of Columbia as a result of injury received or disease incurred while serving in such an area during such time, the period of service in such area, plus the period of continuous hospitalization outside the states of the union and the District of Columbia attributable to such injury or disease and the next ninety (90) days thereafter. The assessment or collection of any income tax or of any liability to the state of Tennessee with respect to any such tax, or any action or proceeding by or on behalf of the state in connection with the tax, may be made, taken, begun, or prosecuted in accordance with law, without regard to subsection (a), unless prior to such assessment, collection action or proceeding it is ascertained that the individual concerned is entitled to the benefits of subsection (a). Acts 1963, ch. 271, § 2; 1969, ch. 63, § 1; 1970, ch. 363, § 1; 1980, ch. 885, § 10; T.C.A., § 67-2622; Acts 1985, ch. 396, § 9; 1988, ch. 526, § 21; 2005, ch. 499, § 15. Compiler's Notes. Acts 2005, ch. 499, § 91 provided, in part, that § 15 of the act shall apply to tax periods ending on or after December 31, 2004. Cross-References. Determination of interest rates on taxes, § 67-1-801 .