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 § 56-4-218 — Reciprocity of treatment

  1 provisions

  Foreign insurance companies doing business in Tennessee must provide information needed to compute retaliatory taxes, and the commissioner can issue regulations to administer the section.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1334 — Collection of county and city taxes

  1 provisions

  Taxes due to a county or city must be collected like other county or city taxes, at the rate set by that county or city.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-104 — Locality does not meet municipality requirements

  1 provisions

  A locality later found not to be a municipality generally does not have to repay municipal property tax revenues it already spent or obligated, but any unspent, unobligated amount must be returned pro rata to taxpayers.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-8-308 — Privilege tax on filing of claims — Exemption

  1 provisions

  A claim filed with the claims commission is subject to a $25 privilege tax unless a stated exemption applies.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-12-114 — Tax and fees exemption

  1 provisions

  The association is exempt from most fees and state or local taxes, but not examination fees or taxes on real or personal property.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1805 — Payment by part owner

  1 provisions

  People with a partial interest in property assessed to someone else can get a full tax receipt if they pay the required portion; a trustee or collecting official must verify the valuation before issuing it.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1703 — Amount of tax — When due and payable

  1 provisions

  This section sets an annual privilege tax of $400, due each June 1, with late payment becoming delinquent.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-202 — Diesel tax

  1 provisions

  This section imposes a use tax on diesel fuel and certain other fuel, sets per-gallon rates for different periods, and exempts certain dyed diesel except in a stated commercial-carrier use.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-409 — Procedures for claiming exemption — Liability

  1 provisions

  This section tells sellers and certified service providers what records and exemption proof they must collect when a purchaser claims a tax exemption.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1804 — Discount for early payment

  1 provisions

  Local governing bodies may offer discounts for early payment of ad valorem real property taxes, and the county trustee may accept early payments in discretion.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 49-3-1007 — Special school district bonds — Adjustment in tax rate

  1 provisions

  A special school district may certify a tax rate by resolution by September 1 if its bond fund meets the stated 200% cash-on-hand condition; the county trustee must then collect only taxes based on that certified rate.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-809 — Mineral interests — Back assessments — Location

  1 provisions

  The collector of taxes must make a back assessment for escaped mineral-interest property, and mineral interest owners must register and identify the location of the interest or face back assessment, penalties, and interest.

  Act or statute Open & Chat