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 § 16-15-5006 — Financial responsibility of counties — Litigation tax for counties

  1 provisions

  Counties must pay general sessions judges and may impose a local litigation tax on certain cases if approved and certified as required.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-513 — Tax on cross-border movements of petroleum products

  1 provisions

  Licensed exporters and importers must pay or report petroleum-product taxes in several diversion situations, and some exporters may seek refunds.

  Order Open & Chat

• United States — Tennessee

  TCA § 7-3-201 — Privilege taxes

  1 provisions

  A metropolitan government may levy certain privilege taxes in its general services district and, by metropolitan council action, in its urban services district.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-718 — Extension of time for filing or payment

  1 provisions

  The commissioner may grant one extension of up to 30 days for a business tax filer, if good cause is shown. The request must be written, signed, explain why it is needed, and be filed before the return is delinquent.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-389 — Exemption for private communications services

  1 provisions

  Private communications services can be exempt from this chapter’s tax if they are used for communications with an in-state computer or telecommunications center and the purchaser qualifies under the headquarters tax credit rules.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2005 — Doing business in state is taxable privilege

  1 provisions

  Doing business in Tennessee or exercising the corporate franchise is treated as a taxable privilege, and the tax is imposed as an accrued tax for the relevant tax year.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 32-3-113 — Application of federal estate tax or generation-skipping transfer tax law for certain decedents

  1 provisions

  This section says certain wills and trusts are read as referring to federal estate and generation-skipping transfer tax law as it existed on December 31, 2009, unless a listed exception applies.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1008 — Present use valuation — Capitalization of income method — Rollback taxes — Involuntary conversion of use

  1 provisions

  This section sets how classified agricultural, forest, and open-space land is valued and when rollback taxes become due if the land loses that classification.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 11-21-106 — Appropriations — Tax levy — Recreation and conservation tax — County conservation fund — Bonds in anticipation of tax

  1 provisions

  The county legislative body may fund county conservation work, levy a special annual tax, and issue bonds for recreation and conservation projects, subject to voter approval and other requirements.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3204 — Local option sales and use tax

  1 provisions

  Local governments may levy a local option sales and use tax surcharge, but certain items are exempt and the surcharge is limited and must be applied uniformly.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-7-208 — Tax inapplicable as to certain existing contracts

  1 provisions

  Certain sand, gravel, sandstone, chert, and limestone are exempt from this tax rule if they were tied to a written contract made before June 5, 1984, or if severance tax had accrued before that date and was paid.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 69-5-824 — Tax assessment of tracts partly outside district limits

  1 provisions

  Tax assessors must treat land that lies partly inside and partly outside a drainage district or drainage and levee district as separate independent tracts for assessment.

  Act or statute Open & Chat