§ 67-1-708. Waiver of enforcement and collection.

TN Code § 67-1-708 (2019) (N/A)
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(1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due;

(2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and

(3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.