United States — Tennessee
TCA § 67-4-1706 — Additional tax
1 provisions
Taxes levied by this part are added on top of all other taxes and fees required by law.
Act or statute Open & Chat
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Tax law in United States — Tennessee
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2,666 matching statutes
United States — Tennessee
TCA § 67-1-804 — Delinquency — Negligence — Fraud — Dishonor of check — Exceptions
1 provisions
This section imposes tax penalties for late returns, late payments, negligence, fraud, and dishonored payment instruments, and lets the commissioner waive penalties for good and reasonable cause.
Act or statute Open & ChatUnited States — Tennessee
TCA § 48-249-1003 — LLC tax classification
1 provisions
Tennessee taxes treat domestic and foreign LLCs as partnerships or corporations based on federal classification, and tax the relevant members and equity holders accordingly.
Act or statute Open & ChatUnited States — Tennessee
TCA § 48-69-117 — No exemption from ad valorem property taxes
1 provisions
Cooperatives and foreign corporations transacting business under this chapter are not exempt from ad valorem property taxes, and assessment schedules for certain property must be filed with the comptroller of the treasury.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-1-1807 — Applicable laws — Conditions precedent for recovery — Conflicting laws
1 provisions
Taxes paid on or after January 1, 1986 follow this part’s refund and recovery rules, and a taxpayer does not need to have paid under protest, involuntarily, or under duress to sue for recovery. For taxes paid before that date, suit is allowed only if the tax was paid under protest.
Act or statute Open & ChatUnited States — Tennessee
TCA § 5-17-106 — Fire and emergency services tax — Levy
1 provisions
The county legislative body or other governing body must levy an annual fire and emergency services tax on property owners in each district. Certain counties may levy it only if they meet the stated population range and established the district after April 8, 1992.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-6-538 — Customer refund procedures for over-collected sales or use taxes
1 provisions
This section sets steps for a purchaser seeking a refund of over-collected sales or use taxes from a seller.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-2807 — Assessment of tax, penalties and interest — Notice — Collection
1 provisions
The commissioner must assess and collect unpaid tax, penalties, and interest from affected merchants, and notify the merchant in writing.
Notice Open & ChatUnited States — Tennessee
TCA § 9-11-115 — Tax levy for cash basis
1 provisions
The governing body must pass a property tax levy after the appropriation ordinance or resolution, using the prior year’s cash tax collection experience to set a rate needed to balance the budget on a cash basis.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-7-201 — Tax authorized — Use and benefit — Allocation
1 provisions
County legislative bodies may levy a tax on certain extracted minerals and, in a narrow population range, redirect the revenue to other county funds by a two-thirds vote.
Act or statute Open & ChatUnited States — Tennessee
TCA § 45-4-803 — State and federal credit unions to be equally subject to taxation
1 provisions
This section limits how Tennessee taxes state-chartered credit unions, allowing such taxes only if the same tax can also be lawfully applied to federally chartered credit unions in the state, with exceptions for property taxes and credit union fees set by law.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-1-111 — Statewide uniformity of harvest or severance taxes
1 provisions
A tax on harvesting or severing row crops, timber, or other plants must be equal and uniform in every county, and cities or counties generally may not levy such a tax after July 30, 1997 unless general law authorizes it.
Act or statute Open & Chat