A notice of outstanding liability may be issued for one of the following reasons:
- The Department of Revenue has calculated an amount due from the tax return greater than what has been reported by the taxpayer.
- A tax return was filed after the due date.
- The payment is less than the amount of tax due.
If your notice pertains to one of the taxes listed below, you can make your payment in TNTAP:
- Business tax
- Franchise and excise tax
- Sales and use tax
- Liquor by the drink tax
- Tobacco tax and licenses
- Television and telecommunications sales tax
If you do not understand why you received a notice of outstanding liability, please contact the Taxpayer Services Division at (800) 342-1003 (in-state) or (615) 253-0600.