Tennessee § 67-4-113 - Rules and regulations — Military personnel.
Full text of Tennessee Tennessee Code Annotated § 67-4-113 — Rules and regulations — Military personnel., with citation guidance and answers to common questions.
§ 67-4-113. Rules and regulations — Military personnel.
The commissioner is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 . The commissioner shall make reasonable effort to provide notice detailing which taxes are delayed, the time limitations proposed by §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 for paying such taxes, and the type of proof that must be presented prior to the due date of the applicable tax. Notice may be made, in addition to other methods, through releases issued by the department to the media or to branches of the armed services in which such taxpayers may serve. Acts 1991, ch. 397, § 6; 2001, ch. 167, § 2; 2002, ch. 664, § 2; 2003, ch. 87, § 4. Compiler's Notes. Acts 1991, ch. 397, § 7 provided that this section shall be retroactive and apply to all personnel stationed in or about Saudi Arabia during the Desert Shield or Desert Storm operations prior to May 22, 1991. Acts 2003, ch. 87, § 5 provided that the act apply to taxes due and payable during 2003.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-113
What does Tennessee Code Annotated § 67-4-113 cover?
Section 67-4-113 ("Rules and regulations — Military personnel.") 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 § 67-4-113?
A common citation format is "Tennessee Code Annotated § 67-4-113" (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 § 67-4-113 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.