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 § 67-1-1411 — Levy — Taxpayer's bond pending appeal

  1 provisions

  A person challenging a tax collection can post a bond for the tax amount instead of paying it until the appeal or court case ends. If the taxpayer wins the appeal, the state must pay 6% annual interest on the tax amount.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 13-23-127 — Tax exemption

  1 provisions

  The agency and certain agency-issued obligations are exempt from specified taxes, with an exception for inheritance and gift taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1444 — Collection of tax debt from transferee — Liability of transferee

  1 provisions

  If a taxpayer transfers assets or creates obligations in violation of title 66, chapter 3 after taxes are incurred, the commissioner may collect the tax debt from the transferee.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1709 — Liability for tax by certain individuals — Employer's option to remit

  1 provisions

  Certain licensed or registered individuals are liable for the tax, employers may remit it for covered workers, and state agencies may pay it for eligible full-time state employees if the stated conditions are met.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 43-16-145 — Annual fee in lieu of other taxes — Exception

  1 provisions

  Associations organized under this chapter must pay a $10 annual fee instead of certain taxes, but a sales exception can make them liable for privilege tax on some transactions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-208 — Warranty or service contract covering repair or maintenance of tangible personal property — Computer software maintenance contracts

  1 provisions

  Certain warranty, service, and computer software maintenance contracts are subject to tax, with special rules for contracts tied to property or software in this state.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1701 — General provisions

  1 provisions

  When there is a general reappraisal, the county assessor and governing bodies must exchange assessed-value and tax-rate information, and the governing body must follow a review process before finalizing the certified tax rate.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-55-111 — Securing bonds — Enforcement by bondholders — Tax levy — Restrictions

  1 provisions

  A municipality may pledge its full faith and credit and unlimited taxing power to secure certain bonds, and bondholders may enforce those rights in court.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1701 — Privilege tax established — Collection

  1 provisions

  Businesses and occupations named in this part are taxed as a privilege tax, and the commissioner of revenue collects and deposits the tax into the state general fund unless this part says otherwise.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-706 — Collection of excessive tax prohibited

  1 provisions

  A tax collector must not collect more tax money than the law allows, when acting under color or pretense of office.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2805 — Issuance of stamps to indicate payment of tax — Report of seizure of unauthorized substances

  1 provisions

  The commissioner must issue tax stamps, merchants must report taxes on the commissioner’s form, and law-enforcement agencies must report certain seizures or arrests within 48 hours.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1410 — Administration and enforcement — Remedies of taxpayers

  1 provisions

  The authorized collector can exercise certain tax-collection powers, taxpayers have remedies for illegal assessment and collection, and taxes collected in error must be refunded.

  Act or statute Open & Chat