# Tenn. Code Ann. § 67-1-106: Optional reporting periods

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-106

## Section

- **Citation:** Tenn. Code Ann. § 67-1-106
- **Heading:** Optional reporting periods
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 1 / Section 67-1-106

## Text

(a) Upon written request, the commissioner has the discretion to authorize a person to file tax returns and pay taxes collectible by the department on an optional reporting period that is either shorter or not more than seven (7) days longer than the regular statutory reporting period provided by law. An optional reporting period must conform to the accounting period used by the taxpayer in the taxpayer's books of account. (b) A tax return and payment for an optional reporting period shall become delinquent if not filed or paid before that date that is the same number of days after the close of the optional reporting period as the regular statutory delinquency date is after the close of the regular reporting period. If an optional reporting period tax return or payment becomes delinquent, penalty and interest calculated under the regular statutory methods and rates shall be payable from the date of delinquency. (c) A person authorized to use an optional reporting period shall continue on that basis until such person notifies the commissioner of an intention to revert to the regular statutory reporting period, or receives authorization from the commissioner to use a different optional reporting period. A person who elects to file tax returns and make payments on an optional reporting basis period shall be required to use that period for reporting and paying all taxes collectible from such person by the department. Acts 1978, ch. 772, § 1; T.C.A., § 67-113.
(a) Upon written request, the commissioner has the discretion to authorize a person to file tax returns and pay taxes collectible by the department on an optional reporting period that is either shorter or not more than seven (7) days longer than the regular statutory reporting period provided by law. An optional reporting period must conform to the accounting period used by the taxpayer in the taxpayer's books of account.
(b) A tax return and payment for an optional reporting period shall become delinquent if not filed or paid before that date that is the same number of days after the close of the optional reporting period as the regular statutory delinquency date is after the close of the regular reporting period. If an optional reporting period tax return or payment becomes delinquent, penalty and interest calculated under the regular statutory methods and rates shall be payable from the date of delinquency.
(c) A person authorized to use an optional reporting period shall continue on that basis until such person notifies the commissioner of an intention to revert to the regular statutory reporting period, or receives authorization from the commissioner to use a different optional reporting period. A person who elects to file tax returns and make payments on an optional reporting basis period shall be required to use that period for reporting and paying all taxes collectible from such person by the department.
Acts 1978, ch. 772, § 1; T.C.A., § 67-113.

## Nearby sections

- [Tenn. Code Ann. § 67-1-101 Liberal construction of title - Incidental powers of commissioner - Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-101.md)
- [Tenn. Code Ann. § 67-1-102 Powers and duties of commissioner and department of revenue](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-102.md)
- [Tenn. Code Ann. § 67-1-103 Study of tax laws - Report](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-103.md)
- [Tenn. Code Ann. § 67-1-104 Tax administration fund](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-104.md)
- [Tenn. Code Ann. § 67-1-105 Hearings by commissioner](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-105.md)
- [Tenn. Code Ann. § 67-1-106 Optional reporting periods](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-106.md)
- [Tenn. Code Ann. § 67-1-107 Mailed tax papers or payments - Determination of filing date](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-107.md)
- [Tenn. Code Ann. § 67-1-108 Implementation and enforcement by commissioner - Guidance - Erroneous audit findings or advice - Applicability of taxability policy changes - Effect of provision](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-108.md)
- [Tenn. Code Ann. § 67-1-109 Revenue and letter rulings](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-109.md)
- [Tenn. Code Ann. § 67-1-110 Taxpayer bill of rights](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-110.md)
- [Tenn. Code Ann. § 67-1-111 Statewide uniformity of harvest or severance taxes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-111.md)
- [Tenn. Code Ann. § 67-1-112 Business tax - Taxes invoiced to customers to be included in tax base](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-112.md)
- [Tenn. Code Ann. § 67-1-113 Keeping and maintenance of records - Access to records - Penalties for noncompliance](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-113.md)
- [Tenn. Code Ann. § 67-1-114 Extension of due date for certain tax returns](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C1_S67-1-106. Check the current official text before relying on it. Not legal advice.