Taxes, Business - As introduced, for purposes of the commissioner of revenue changing a taxpayer's business tax period to correspond to the taxpayer's fiscal year, authorizes the commissioner to change the due date of the taxpayer's business tax return to a date that is not less than 60 calendar days, rather than two calendar months, following the end of the taxpayer's business tax period. - Amends TCA Title 67, Chapter 4, Part 7.