SB2051 — Taxes - As enacted, authorizes the commissioner of revenue to require or authorize a "perfection period" for electronically filed Hall income tax and franchise and excise tax returns. - Amends TCA Section 67-2-107; Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.

SB2051 — Taxes - As enacted, authorizes the commissioner of revenue to require or authorize a "perfection period" for electronically filed Hall income tax and franchise and excise tax returns. - Amends TCA Section 67-2-107; Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21. · Informed CitizenrySB2051 amends the Tennessee Code to establish a 'perfection period' for certain electronically filed tax returns, specifically including Hall income tax, franchise tax, and excise tax returns. The…Open in Informed Citizenry