Law enforcement officials can submit an unauthorized substance report directly through the Department’s TNTAP website at https://tntap.tn.gov/eservices. The link to submit the report is under Information and Inquiries. The law enforcement agency must submit the report within 48 hours after seizing the unauthorized substance. When Tennessee law enforcement agencies make a drug-related arrest a tax liability may be generated.
The Department of Revenue relies on the arresting agency to give notice about the volume and type of substances seized to create and pursue the resulting tax liability. If law enforcement prefers to submit a paper unauthorized substance report to the Department, they can request one through the Collection Services Division at 615-741-7071 or revenue.collection@tn.gov.
Reference: Tenn. Code Ann. § 67-4-2801 – 2811.
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