The requirement to electronically file certain taxes is based on the Department of Revenue's continuing effort to increase efficiency in the collection process. It is authorized by 2012 Public Chapter No. 657 (see Tennessee Code Annotated Section 67-1-115)
This law authorizes the Commissioner of Revenue to require that any return, including any payment that accompanies the return, be submitted electronically. This act may apply to any tax, regulatory or other provision of law administered by the Department.