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What is the status of the current franchise and excise tax rules and regulations in light of franchise, excise tax law changes enacted since such rules and regulations were promulgated?

April 26, 2017changes franchise light regulations rules Status tax tax law

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What is the status of the current franchise and excise tax rules and regulations in light of franchise, excise tax law changes enacted since such rules and regulations were promulgated?

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The department’s position is that the current rules and regulations, found in Tenn. Comp. R & Regs. 1320-6-1, remain in effect to the extent they are not inconsistent with new franchise and excise tax laws.