Tenn. Code § 67-1-116
Current through Acts 2023-2024, ch. 1069
Notwithstanding any law to the contrary, the commissioner is authorized to deduct and retain from the proceeds of any tax administered and collected by the commissioner an amount necessary to offset the fee paid to a third party for the processing of documents and payments that are submitted electronically to the department.
T.C.A. § 67-1-116