Tennessee § 67-4-1406 - Monthly tax return — Annual audit.
Full text of Tennessee Tennessee Code Annotated § 67-4-1406 — Monthly tax return — Annual audit., with citation guidance and answers to common questions.
§ 67-4-1406. Monthly tax return — Annual audit.
The authorized collector of the tax shall be responsible for the collection of such tax and shall place the proceeds of such tax in accounts for the purposes stated in this part. A monthly tax return shall be filed under oath with the authorized collector by the operator with such number of copies of the return as such collector may reasonably require for the collection of such tax. The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the authorized collector and approved by the municipal legislative body prior to use. The collector shall audit each operator in the municipality at least once per year and shall report on the audits made on a quarterly basis to the municipal legislative body. The municipal legislative body is authorized to adopt reasonable rules and regulations for the implementation of this part, including the form for such reports. Acts 1988, ch. 982, § 7.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-1406
What does Tennessee Code Annotated § 67-4-1406 cover?
Section 67-4-1406 ("Monthly tax return — Annual audit.") 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 § 67-4-1406?
A common citation format is "Tennessee Code Annotated § 67-4-1406" (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 § 67-4-1406 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.