Sales Tax Relief Available to Sevier County Residents: More Information Here

Penalty Waivers

Penalties may be waived in delinquency or deficiency cases if the taxpayer has a reasonable cause that is listed in state statute (see Tenn. Code Ann Section 67-1-803(c) and (d)). Waivers can also be issued in delinquency cases if the taxpayer has a good two-year filing record with the Department, and no willful disregard of the law or gross negligence is involved. The Attorney General must approve a waiver of penalty of $100,000 or more.

The taxpayer should submit the Petition for Waiver of Penalty  via email to penalty.waivers@tn.gov to request to waive a penalty.