67-4-1610 - Fee deduction Amount. - Tennessee Statutes

67-4-1610. Fee deduction Amount.

For the purpose of compensating the dealer in accounting for and remitting the fee, a dealer shall be allowed a deduction of the fee due, reported and paid to the department in the amount of ten cents (10¢) per tire reported on the return. No deduction from the fee shall be allowed if any such report or payment of the surcharge is delinquent.

[Acts 1991, ch. 451, § 88; 2007, ch. 602, § 27.]