The tax imposed in § 57-5-201 shall be paid to the department of revenue on or before the twentieth day of the month following the month in which it accrues.
Tenn. Code Ann. § 57-5-203, under Taxation.
Tenn. Code Ann. § 57-5-203
The tax imposed in § 57-5-201 shall be paid to the department of revenue on or before the twentieth day of the month following the month in which it accrues.