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SB 844

Taxes - As introduced, increases, from 10 to 12, the number of days from an action taken by the department of revenue that a person may be afforded an opportunity for a formal hearing before the commissioner for an issue in connection with an application, entitlement, or proposed revocation of or to a certificate, license, permit, privilege, or right, or for any other adverse action proposed or taken to implement any revenue regulatory or registration law. - Amends TCA Title 67.

114th Regular Session (2025-2026) Introduced by Adam Lowe

Extends Tennessee taxpayers' deadline to request formal hearings on revenue department decisions from 10 to 12 days, providing additional time to challenge adverse tax and licensing actions.

Refer to Senate F,W&M Revenue Subcommittee
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Bill Summary · SB 844

Legislative bill overview

SB 844 extends the deadline for requesting a formal hearing with the Tennessee Department of Revenue commissioner from 10 days to 12 days following an adverse department action. This applies to disputes involving business licenses, permits, certificates, tax decisions, and other revenue-related matters governed by Tennessee's tax and registration laws.

Why is this important

The change affects individuals and businesses challenging revenue department decisions, giving them a slightly longer window to prepare and file formal hearing requests. For many small business owners or taxpayers unfamiliar with administrative procedures, an additional 2 days could meaningfully improve their ability to gather documentation and legal counsel before deadlines expire.

Potential points of contention

  • Administrative burden vs. efficiency trade-off: Opponents may argue that extending deadlines adds administrative costs and delays resolution of revenue matters, while supporters contend 2 days is minimal and improves fairness
  • Scope of application: The bill's broad language covering "any other adverse action" could create ambiguity about which specific department actions qualify, potentially leading to interpretive disputes
  • Equity considerations: Questions may arise about whether 12 days remains insufficient for individuals with limited resources or legal access, or whether it provides adequate time for complex multi-issue disputes

Compiled from official sources — confirm details with the bill’s official record.

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