Taxes - As introduced, clarifies that the monthly list of taxpayers delinquent in paying professional privilege tax that the commissioner of revenue transmits to licensing boards and agencies is subject to such restrictions on use as determined by the commissioner. - Amends TCA Title 67.

SB 496 clarifies that the monthly list of professionals delinquent in paying their professional privilege tax - sent by Tennessee's Commissioner of Revenue to licensing boards - is subject to restrictions the Commissioner determines. This bill directly affects licensing boards that receive these lists, as it gives the Commissioner authority to limit how the lists can be used. The key provision amends Tennessee law to explicitly state that the Commissioner may impose usage restrictions on the delinquency list. The bill does not change tax amounts or create new obligations; it simply clarifies administrative procedures for handling this specific tax-related information.