United States — Tennessee
TCA § 7-4-204 — Delinquency — Interest and penalties
1 provisions
Late remittance of taxes becomes delinquent, and the taxpayer owes 8% annual interest plus a 1% monthly penalty.
Act or statute Open & Chat
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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 § 4-31-1006 — Levy and collection of tax to pay for loan
1 provisions
Local government units that borrow under this part must levy and collect a tax to repay the loan, and special school districts must use a tax collection or pledged-tax method.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-3-1110 — Liquified gas — Reports — Payment of tax — Computation of tax
1 provisions
Dealers and certain commercial-vehicle users must file reports and remit the tax due by the stated deadlines.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-3-511 — Payment of floorstock tax
1 provisions
Certain taxpayers must pay floorstock tax with the required report or by specified deadlines, and some inventory is exempt from the remittance requirement.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-605 — Liability of clerks for uncollected taxes
1 provisions
If a court clerk fails to collect and pay over a privilege tax under § 67-4-602, the clerk becomes liable for it; the commissioner may collect from the clerk or the clerk’s bondsman, and certain reports must be made when a judge orders the tax not to be collected.
Act or statute Open & ChatUnited States — Tennessee
TCA § 57-4-302 — Collection of taxes
1 provisions
The commissioner of revenue collects the taxes, and licensees, retailers, and consumers must follow the tax collection, reporting, remittance, and bond rules stated here.
Act or statute Open & ChatUnited States — Tennessee
TCA § 57-6-103 — Levy of tax — Disposition — Collection
1 provisions
A wholesale beer tax is imposed at $35.60 per 31-gallon barrel, with proportional treatment for barrels of different sizes.
Act or statute Open & ChatUnited States — Tennessee
TCA § 57-5-104 — Application fee — Privilege tax — Permits
1 provisions
Applicants for certain beer-related permits must pay a $250 application fee, and beer businesses must pay a $100 privilege tax.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-3-206 — Maintenance of funding under highway trust fund
1 provisions
If federal highway-trust-fund taxes are reduced or eliminated, Tennessee’s related state tax must be adjusted to keep transportation funding at the same level, and the department of revenue must collect and allocate the taxes as directed.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-8-204 — Tax imposed
1 provisions
A Tennessee estate tax is imposed on the transfer of every decedent’s Tennessee estate, subject to the stated cap and calculation rule.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-1405 — Remittance of tax
1 provisions
Hotel operators in the municipality must collect and remit the tax, and generally send it to the designated officer by the 20th of each month for the prior month.
Act or statute Open & ChatUnited States — Tennessee
TCA § 56-4-213 — Exemption from other taxes
1 provisions
Taxes paid under this part replace other taxes, but not the listed exceptions.
Act or statute Open & Chat