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Litigation Fines and Fees

Overview

Litigation fines and fees depend on a number of factors including, but not limited to:

  • Whether the case was heard in civil or criminal court;
  • Whether or not there was a criminal conviction;
  • Whether the case was heard in municipal or state court;
  • Whether the court mandated various treatment programs or testing; or
  • The offense a defendant is convicted.

File and Pay

Court clerks collect fines and fees from individuals and remit them to the Department of Revenue.  There are over 20 different fines and fees reported on the litigation fines and fees return, and each has its own tax rate.  For more information on specific fines or fees, please see the instructions on the return.  The return instructions include references for each listed fine or fee.  

Returns are due monthly, on the 15th day of the month following the period covered by the return.  Court clerks are required to file  a return with the department even if no fines or fees are due.  

Registration, filing and payment for this tax is available using the Tennessee Taxpayer Access Point (TNTAP).  Court clerks can gain access to their tax account in TNTAP by contacting the Taxpayer Services Division at (615) 253-0704, or by email at revenue.support@tn.gov.  

Click here to read more about filing and paying litigation tax, and litigation fines and fees using TNTAP.  

The video below gives an overview of TNTAP and general information on how to gain access and set up your account.  

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