Tenn. Code § 68-211-1010
Current through Acts 2023-2024, ch. 1069
For the purposes of compensating the distributor in accounting for and remitting the fee, a distributor shall be allowed a deduction of the fee due, reported and paid to the department of revenue in the amount of two percent (2%) of the amount due on the report, but such deduction shall be limited to fifty dollars ($50.00) per report. No deduction from the fee shall be allowed if any such report or payment of the fee is delinquent.
T.C.A. § 68-211-1010