Tennessee § 68-211-1009 - Payment of fees — Returns.
Full text of Tennessee Tennessee Code Annotated § 68-211-1009 — Payment of fees — Returns., with citation guidance and answers to common questions.
§ 68-211-1009. Payment of fees — Returns.
The fee imposed by this part shall be payable for quarterly periods as follows: January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31. It is the duty of all distributors of automotive oil on or before the twenty-fifth day of the month following the close of the periods set out above to transmit to the commissioner of revenue, upon forms prescribed and furnished by such commissioner, returns showing such information as such commissioner considers pertinent to the administration of this part. A separate return shall be filed for each separate location or business. The return shall be accompanied by payment of all fees due. Failure to file a return and/or pay the fee due under this part prior to the date provided by this section shall cause the fee to become delinquent and subject to interest and penalty as provided in title 67, chapter 1, part 8. Acts 1993, ch. 185, § 10.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 68-211-1009
What does Tennessee Code Annotated § 68-211-1009 cover?
Section 68-211-1009 ("Payment of fees — Returns.") 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 § 68-211-1009?
A common citation format is "Tennessee Code Annotated § 68-211-1009" (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 § 68-211-1009 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.