United States — Tennessee
TCA § 67-4-2806 — Payment of tax
1 provisions
A merchant must pay the tax within 48 hours after getting possession of an unauthorized substance without a stamp, and must then affix the stamps.
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 § 67-4-503 — Multiple taxation of same privilege
1 provisions
Counties and municipalities generally may not tax the same privilege twice under the stated sequence rules, but a qualifying municipality may levy a hotel/motel tax despite county taxes, and certain cities are excluded for occupancy-tax authority.
Act or statute Open & ChatUnited States — Tennessee
TCA § 7-52-606 — Tax payments — Payments in lieu of taxes
1 provisions
Municipal electric systems that provide covered services must make tax equivalent payments, with limits and exclusions set by the section.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-2202 — Right to appointment of receiver
1 provisions
A governmental body with an interest in a delinquent-tax lien may ask the court to appoint a receiver to collect rents from the property.
Act or statute Open & ChatUnited States — Tennessee
TCA § 7-64-209 — Interest — Lien for unpaid taxes. [For contingent amendment, see the Compiler's Notes.]
1 provisions
If property is sold, deferred taxes are not penalized like delinquent taxes, but interest accrues at 10% per year and the taxes plus interest stay a first lien on the property until paid.
Act or statute Open & ChatUnited States — Tennessee
TCA § 56-45-110 — Premium taxes — Rate — Entity responsible for payment
1 provisions
Premium taxes for certain purchasing-group coverage must be charged at the same rate and face the same interest, fines, and penalties as comparable premium taxes, with payment allocated in a set order.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-105 — Chapter definitions
1 provisions
This section defines “Collector,” “Tax entity,” and “Taxpayer” for the chapter.
Act or statute Open & ChatUnited States — Tennessee
TCA § 9-3-202 — Investigation of delinquent taxes
1 provisions
Auditors must investigate delinquent and unpaid inheritance, succession, privilege, and ad valorem taxes and determine the correct amount owed.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-714 — Inactive or terminated taxable entities not relieved from filing a return and paying business tax
1 provisions
Inactive or terminated taxable entities still must file a return and pay the business tax, which cannot be less than the minimum tax in this subsection.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-1406 — Monthly tax return — Annual audit
1 provisions
The operator must file a monthly tax return with the authorized collector, and the collector must audit operators at least yearly and report quarterly to the municipal legislative body.
Act or statute Open & ChatUnited States — Tennessee
TCA § 65-7-115 — Collection of tax
1 provisions
Taxes under § 65-7-114 must be collected and paid into the local treasury like other local taxes.
Act or statute Open & ChatUnited States — Tennessee
TCA § 56-4-206 — Tax on workers' compensation insurers
1 provisions
Insurance companies writing workers’ compensation insurance must pay a 4% tax on gross premiums, plus a 0.4% surcharge, with a small-employer exception for the surcharge.
Act or statute Open & Chat