Taxes - As introduced, adds to the process for requesting an extension of time to file a business tax return that the request may be signed by the person's authorized representative. - Amends TCA Title 67.

SB 526 amends Tennessee's tax code to allow business tax return extension requests to be signed by an authorized representative, not just the business owner. This change directly affects businesses that use tax professionals, accountants, or other authorized agents to handle their filings. The key provision replaces the requirement for a business owner's signature with an option for an authorized representative's signature on extension requests. The bill does not change tax rates or filing requirements, only the signature process for extensions. This is a procedural update to administrative tax filing rules.