Taxes - As introduced, increases, from 10 to 12, the number of days from an action taken by the department of revenue that a person may be afforded an opportunity for a formal hearing before the commissioner for an issue in connection with an application, entitlement, or proposed revocation of or to a certificate, license, permit, privilege, or right, or for any other adverse action proposed or taken to implement any revenue regulatory or registration law. - Amends TCA Title 67.

SB 844 amends Tennessee's tax code to extend the deadline for requesting a formal hearing from 10 to 12 days after a tax-related decision by the Department of Revenue. This affects taxpayers facing adverse actions like license revocations, permit denials, or tax disputes under revenue laws. The bill specifically changes Section 67-1-105(a)(1) of the Tennessee Code Annotated to provide an additional two days for individuals to seek a hearing before the Commissioner. The change takes effect July 1, 2025.