Tennessee § 67-4-904 - Payment of tax.
Full text of Tennessee Tennessee Code Annotated § 67-4-904 — Payment of tax., with citation guidance and answers to common questions.
§ 67-4-904. Payment of tax.
The tax levied under this part shall be due and payable quarterly. For the purpose of ascertaining the amount of tax payable under this part, it shall be the duty of each fantasy sports operator, on or before the twentieth day immediately following the end of each calendar quarter, to transmit to the commissioner, upon forms prescribed by the commissioner, returns, showing all receipts derived from offering or providing consumers with any of the privileges taxable under this part during the preceding calendar quarter and other necessary information, as determined by the commissioner, to determine the adjusted revenues of a fantasy sports contest offered by a fantasy sports operator. Acts 2016, ch. 978, § 4. Code Commission Notes. Acts 2016, ch. 978, § 4 enacted a new part 32, but the part has been redesignated as part 9, by authority of the Code Commission. Compiler's Notes. For Preamble to act relative to online simulated competition, see Acts 2016, ch. 978. Effective Dates. Acts 2016, ch. 978, § 6. July 1, 2016; provided that for the purposes of promulgating rules and for purposes of §§ 39-17-501 and 47-18-1611 , the act shall take effect April 27, 2016.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-904
What does Tennessee Code Annotated § 67-4-904 cover?
Section 67-4-904 ("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 § 67-4-904?
A common citation format is "Tennessee Code Annotated § 67-4-904" (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 § 67-4-904 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.