(a) The commissioner of revenue shall make a written report monthly to the alcoholic beveragecommission showing the name of each licensed dealer who is delinquent in the payment or remittance of any tax owing to this state, and such report shall show the kind and amount of such delinquent tax. Each page of the written report shall be on paper measuring eight and one-half inches by eleven inches (81/2″ x 11″) and shall contain information on not more than one (1) licensed dealer who is delinquent in the payment or remittance of any tax owing to this state.
Terms Used In Tennessee Code 57-1-207
beverage: means and includes alcohol, spirits, liquor, wine, high alcohol content beer, and every liquid containing alcohol, spirits, wine, and high alcohol content beer and capable of being consumed by a human being, other than patent medicine or beer, as defined in §. See Tennessee Code 57-3-101
Commission: means the alcoholic beverage commission, except as otherwise provided. See Tennessee Code 57-3-101
State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
(b) Each licensed dealer who is delinquent in the payment or remittance of any of the taxes imposed upon such dealer by law, and who fails, refuses or neglects to pay the tax when due, may have that dealer’s license suspended by the commission in its discretion after due notice and hearing as now authorized under § 57-3-214. If a dealer is delinquent in paying the required taxes for as many as three (3) times in a calendar year, the commission may revoke the dealer’s license.(c) The commissioner of revenue shall on or before December 1 of each calendar year furnish to the commission a written report showing the name of each licensed dealer who is delinquent in the payment or remittance of any tax owing to this state. Each page of the written report shall be on paper measuring eight and one-half inches by eleven inches (81/2″ x 11″) and shall contain information on not more than one (1) licensed dealer who is delinquent in the payment or remittance of any tax owing to this state. The report shall include the kind and the amount of such delinquent tax. Any dealer delinquent in taxes shall not have that dealer’s license renewed by the commission for the next calendar year until all of the delinquent taxes have been paid, and so certified to the commission by the commissioner of revenue.
