Tennessee Tax Refund Deadline: December 31, 2014

Taxpayers with refund claims for the 2010 franchise and excise tax year or any other Tennessee tax paid in 2011 must file those refund claims by December 31, 2014 to preserve them. Particular issues that taxpayers should focus on include: cost of performance apportionment, affiliated debt, the industrial machinery exemption, and tax paid on computer software.