Amends TCA Title 67, Chapter 4, Part 7.
As introduced, for purposes of the commissioner of revenue changing a taxpayer's business tax period to correspond to the taxpayer's fiscal year, authorizes the commissioner to change the due date of the taxpayer's business tax return to a date that is not less than 60 calendar days, rather than two calendar months, following the end of the taxpayer's business tax period.
As introduced, for purposes of the commissioner of revenue changing a taxpayer's business tax period to correspond to the taxpayer's fiscal year, authorizes the commissioner to change the due date of the taxpayer's business tax return to a date that is not less than 60 calendar days, rather than two calendar months, following the end of the taxpayer's business tax period.
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