United States — Tennessee
TCA § 62-29-101 — Short title
1 provisions
This section gives the part its short title: “Tax Return Preparer Act of 1969.”
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 § 67-3-604 — Exporter's license
1 provisions
Some exporters of petroleum products to another state must either pay Tennessee petroleum products taxes and fees to their suppliers or get a Tennessee exporter's license.
Act or statute Open & ChatUnited States — Tennessee
TCA § 9-23-103 — Division of property taxes levied upon property located within area subject to plan
1 provisions
This section sets how property taxes in a plan area are divided between taxing agencies and the tax increment agency, and it sets timing rules for paying and distributing tax increment revenues.
Act or statute Open & ChatUnited States — Tennessee
TCA § 4-28-103 — Participating investor’s investment tax credit — Limits — Payment of retaliatory tax not required — Credits against other taxes
1 provisions
A participating investor may claim and transfer an investment tax credit, but the credit cannot exceed its state premium tax liability for the year and any sale or transfer must be reported to the department of revenue within 30 days.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-2012 — Election to sell tax receivables
1 provisions
This section lets qualifying taxing agencies sell tax receivables and sets rules for certification, collections, repayment, interest, exemptions, and continued enforcement.
Act or statute Open & ChatUnited States — Tennessee
TCA § 56-13-124 — Dormant captive insurance company
1 provisions
This section defines when a captive insurance company is treated as dormant and sets the conditions for getting, keeping, and ending a letter of dormancy.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-1-112 — Business tax — Taxes invoiced to customers to be included in tax base
1 provisions
If a dealer separately invoices the business tax and passes it to customers, the tax must be added to gross receipts and counted in the tax base for business tax and sales and use tax.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-2018 — Criteria for job tax credit
1 provisions
A qualifying business entity may compute and use certain job, excise, and net operating loss tax credits, with carryovers limited to 15 years.
Act or statute Open & ChatUnited States — Tennessee
TCA § 65-25-135 — Retail sales and distribution of liquefied petroleum gas
1 provisions
An electric cooperative may participate in propane retail sales and related services, but the business must be run through a for-profit entity and follow separation, allocation, financing, tax, and cost rules.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-1808 — Partial payment of property taxes
1 provisions
The county trustee may accept partial property tax payments for the current tax year before the tax rate is set, if the required plan is filed with the comptroller first.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-3-304 — Measurement of floorstock tax
1 provisions
This section makes inventory floorstock tax rules apply to certain petroleum products when tax rates increase, and requires affected holders to take inventory and report gallons on commissioner forms.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-1-1704 — Disclosure for administrative purposes — Tax collection
1 provisions
This section controls when returns and tax information may be inspected or disclosed, and it imposes confidentiality limits on recipients.
Act or statute Open & Chat