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HB 694

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 Charlie Baum

Extends Tennessee Department of Revenue hearing request deadline from 10 to 12 days for taxpayers disputing adverse licensing, permit, or tax decisions.

P2C, caption bill, held on desk - pending amdt.
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Bill Summary · HB 694

Legislative bill overview

HB 694 extends the deadline for requesting a formal hearing with the Tennessee Department of Revenue's commissioner from 10 days to 12 days following an adverse agency action. This applies to disputes involving licenses, permits, certificates, or other revenue-related regulatory decisions.

Why is this important

This change affects individuals and businesses contesting Department of Revenue decisions—such as license denials, permit revocations, or tax assessments. The two additional days provides more time to gather documentation and legal counsel before formally challenging an agency action, though it remains a relatively tight timeline for complex disputes.

Potential points of contention

  • Minimal practical impact: Two additional days may not meaningfully help most parties prepare for formal hearings, particularly those requiring professional legal representation or complex documentation
  • Administrative burden: The Department of Revenue must track an extended deadline across all cases, creating marginal compliance costs with unclear benefit
  • Inconsistency with federal standards: Federal administrative procedures typically allow 30+ days for similar appeals, raising questions about whether Tennessee's timeline remains adequately protective

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

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