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 § 67-3-512 — Payment of taxes and fees by fuel blenders

  1 provisions

  People who blend untaxed materials with taxed petroleum products must pay the chapter’s taxes and fees on the untaxed portion.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2410 — Penalties, fees and costs — Duties of clerk

  1 provisions

  This section adds a 10% penalty on delinquent taxes when tax-lien suits are filed, allows a 20% penalty in certain counties if approved by resolution, sets sheriff fees and court costs, and says clerks do not have to prepare tax-enforcement pleadings and notices.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-12-215 — Tax and fee exemption

  1 provisions

  The association is exempt from paying most state and local fees and taxes, except taxes on real property.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 69-5-817 — Trustee to collect assessments — Notice to delinquents — Penalty

  1 provisions

  The trustee must collect the assessments and other land taxes, and the county trustee must send written delinquency notice within 10 days after a drainage tax becomes delinquent.

  Notice Open & Chat

• United States — Tennessee

  TCA § 67-5-2408 — Lists and records delivered to attorney

  1 provisions

  If suits have not been brought, the commissioner of revenue must return delinquent tax lists to the county trustee, the trustee and county mayor must have suits filed to collect the taxes, and circuit court clerks must give the selected attorney all uncollected tax records.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3006 — Registration with tax collector

  1 provisions

  Taxable persons must register before doing business, either with the county clerk or with the designated city tax collector, depending on who the tax is owed to.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-2-122 — Taxes paid on out-of-state shares of Subchapter S corporation

  1 provisions

  A qualifying resident shareholder may deduct certain tax paid to another state, if Tennessee has a reciprocity agreement with that state.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-1309 — Diesel tax prepaid user authorization for certain farmers

  1 provisions

  Eligible farmers may apply for a diesel tax prepaid user authorization, must prepay the annual diesel tax, and must notify the commissioner within 15 days if they stop farming in the state.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-717 — State and local privilege tax imposition for persons with a substantial nexus in the state and engaged in any vocation, occupation, business or business activity — Distributing state and local business tax

  1 provisions

  Certain persons with substantial nexus and taxable activities in the state are subject to state privilege tax, and some businesses with a municipal location are also subject to municipal tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-212 — Collection of taxes by commissioner

  1 provisions

  If a local collector fails to collect and pay over a state tax, the commissioner may collect the tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 65-29-129 — No exemption from ad valorem taxes

  1 provisions

  Telephone-service cooperatives and foreign corporations are not exempt from ad valorem property taxes and must file assessment schedules with the comptroller of the treasury.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-55-204 — Tax suit — Prejudgment payment of taxes

  1 provisions

  If someone pays the taxes sued for plus interest after the bill is filed but before the land is sold, the municipality’s attorney must dismiss the suit for the covered persons and property.

  Act or statute Open & Chat