On or before May 1 of each year, the department shall notify each person subject to the annual privilege tax levied by this part of the amount owed, the due date, and any requirement for electronic filing or payment. The notification shall be in writing and may be sent by e-mail or United States mail. The appropriate licensing board or agency shall not be required to provide this or any similar notification.Added by 2016 Tenn. Acts, ch. 1010,s 1, eff. 7/1/2016.
Tennessee Legal Code