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 § 7-64-201 — Localities authorized to provide deferrals

  1 provisions

  A county or municipality may authorize certain older taxpayers to defer part of the property taxes on their principal residence.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 57-1-206 — [Reserved.]

  1 provisions

  The commissioner of revenue must report delinquent licensed dealers to the alcoholic beverage commission, and dealers with unpaid taxes can face license suspension, revocation, or delayed renewal.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1301 — Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees

  1 provisions

  The commissioner of revenue, the comptroller of the treasury, and their authorized representatives may examine records, summon relevant persons, and take testimony under oath to determine tax correctness, assess taxes, and collect tax or fee liabilities.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 10-3-102 — Taxes — Levy

  1 provisions

  County and city bodies must levy or use tax funds to support free public libraries, and the county trustee must keep and distribute certain levy funds separately.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-1201 — Part definitions

  1 provisions

  This section defines several terms used in the part, including fuel taxes, licensee and permittee, qualified motor vehicle, recreational vehicle, revocation, and suspension.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-1-220 — County of situs to continue receiving tax revenues from new municipality until July 1 — Exception — Notice to department

  1 provisions

  A new municipality must notify the department of revenue before incorporation becomes effective, and county tax revenue from the newly incorporated area continues to go to the county until July 1 after incorporation unless the incorporation takes effect on July 1.

  Notice Open & Chat

• United States — Tennessee

  TCA § 67-2-112 — Date tax due — Member of armed forces serving during period of hostilities

  1 provisions

  Tax for income from the tax year is generally due in full by the 15th day of the fourth month after year-end, but certain service members get a delayed due date.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-55-205 — Tax suit — Enforcement of judgment

  1 provisions

  If defendants do not settle the taxes due, the court may enter judgment or decree and enforce the tax lien by selling the assessed land.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2204 — Levy of annual license tax — Issuance of certificate — Six-month license — Display of license — Refund or credit — Duplicate license — Nontransferable — Application for renewal — Denial — Penalties

  1 provisions

  Owners of bona fide coin-operated amusement machines must pay annual license tax and follow certificate, display, renewal, and identification rules; the commissioner issues certificates, may issue duplicates, and may refuse renewal or suspend/revoke for listed violations.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 68-11-830 — Intermediate care facilities for individuals with intellectual disabilities (ICF/IID) — Exercise of enforcement powers — Taxation

  1 provisions

  ICF/IIDs must pay a monthly tax, and the commissioner has enforcement and rulemaking powers tied to collection and delinquency.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2205 — Machine tax — Sticker

  1 provisions

  Owners of bona fide coin-operated amusement machines must pay a $10 machine tax per machine before putting it into commercial public use, and the commissioner issues a sticker as proof of payment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-201 — Real property transferred between exempt and nonexempt persons

  1 provisions

  When exempt real property is transferred and becomes nonexempt, taxes are due from the transfer date and the new nonexempt owner must report the change to the assessor.

  Act or statute Open & Chat