Esheria Regulatory Atlas

Tax law in United States — Tennessee

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

2,666 matching statutes

• United States — Tennessee

  TCA § 6-22-113 — Change of due dates — Semiannual installments

  1 provisions

  The board of commissioners may change tax due and delinquent dates and allow semiannual tax payments with a prompt-payment discount.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2516 — Transfer of unimproved or undeveloped property acquired by tax entity at tax sale to nongovernmental entity claiming contractual rights to payment

  1 provisions

  A tax entity may transfer unimproved or undeveloped property bought at a tax sale to a nongovernmental entity with recorded contractual fee or assessment rights, if both sides approve.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-21-215 — Tax resolution — Levy for payment of general obligation bonds

  1 provisions

  Before issuing general obligation bonds, the governing body must adopt a tax resolution and ensure enough tax is raised each year to pay principal and interest.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2115 — Filing of return

  1 provisions

  The section explains how franchise tax returns are filed and how franchise tax is prorated in short tax years or final returns.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-22-109 — Extension of levy on tax books

  1 provisions

  The finance director must extend the tax levy on the tax book immediately after the board of commissioners levies taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 60-1-301 — Severance tax levied — Exceptions — Disposition of revenues — Moratorium on taxes

  1 provisions

  A severance tax of 3% is levied on gas and oil removed from the ground in Tennessee, and certain operators must withhold the tax from amounts due before payment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-35-107 — Tax on risk rate charges — Credits and exemptions — Penalties — Minimum tax

  1 provisions

  Title insurance companies covered by this chapter must file an annual statement by March 1 and pay a tax equal to 2.5% of certain risk rate charges, subject to listed credits, exemptions, and a minimum $150 tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1502 — Registration of short-term rental unit marketplace — Collection and remittance of tax

  1 provisions

  A short-term rental unit marketplace must register with the department and collect and remit certain taxes on short-term rental occupancy charges.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-21-403 — Taxing authority

  1 provisions

  A unified government may levy the taxes a county or municipality could levy, and its legislative body may create taxing districts to allocate those taxes fairly.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-210 — Duty to collect taxes

  1 provisions

  Local collectors must diligently collect taxes and revenues, and they may not grant extensions for payment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-704 — Payment to county — Form and receipt

  1 provisions

  The county trustee must accept specified tax-payment forms, give taxpayers receipts, and follow detailed receipt-format and recordkeeping rules; in some cases the trustee may charge card-processing and returned-payment service fees.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 45-3-901 — Applicable taxes and exemptions

  1 provisions

  Associations are subject to franchise and excise taxes, with specified tax exclusions and exceptions.

  Act or statute Open & Chat