Amends TCA Title 48; Title 67 and Title 68.

This bill revises various provisions relating to not-for-profit entities, as follows:<br /> <br /> (1) Generally under present law, a taxpayer may file suit against the commissioner of revenue in chancery court in the appropriate county in this state, challenging all or any portion of the final assessment of a tax. Until the earlier of the expiration of 90 days after an assessment becomes final, or the filing of a suit by the taxpayer, no levy may be made, begun or prosecuted by the commissioner. The commissioner may, however, initiate and pursue any other action to collect an assessed deficiency, including, but not limited to, the filing of a notice of lien and the collection of a jeopardy assessment.<br /> <br /> This bill adds that if the commissioner denies an exemption for a taxpayer claiming not-for-profit status, the commissioner is not allowed to take any enforcement action until the final adjudication of the taxpayer's appeal, if any.<br /> <br /> (2) Generally under present law, a hospital must report to the commissioner of health claims data on every inpatient and outpatient discharge, and the hospital must pay to the commissioner a civil penalty of 5 cents for each day the claims data discharge report is delinquent. The commissioner must issue an assessment of the civil penalty to the hospital, and the hospital has a right to an informal conference with the commissioner, if the hospital requests such conference within 30 days of receipt of the assessment. <br /> <br /> This bill authorizes a not-for-profit hospital to submit the request for conference electronically.<br /> <br /> (3) This bill corrects a reference to a division of the attorney general's office from "antitrust division" to "consumer advocate and protection division."<br /> <br />