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 § 67-4-2015 — Filing of returns — Payment of tax — Penalty

  1 provisions

  Taxpayers must file the franchise and excise tax return by the fifteenth day of the fourth month after their taxable year ends and pay the tax when filing.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2013 — De minimus property tax

  1 provisions

  Officials may skip billing, referral, or late-payment charges for a very small property tax under $5 when authorized, and they must keep a parcel-by-year list of these taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2809 — Unauthorized substances tax account — Remittance of tax once unencumbered — Application of proceeds of tax

  1 provisions

  The commissioner must place tax proceeds into a special account, then remit and allocate unencumbered proceeds on a quarterly or more frequent basis according to the section’s order of priority.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2910 — Collection of tax

  1 provisions

  For residential building permits, the permit official must estimate the school facilities privilege tax, and the applicant must sign a form acknowledging the tax liability.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1501 — Limitation on assessment and collection of taxes

  1 provisions

  This section sets time limits for assessing and collecting certain taxes and bars some tax liens after six years unless collection action starts in time.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 5-17-107 — Fire and emergency services tax — Inclusion in property tax

  1 provisions

  The fire and emergency services tax is to be assessed and collected like the county property tax, and treated as part of that tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2908 — Tax based on the floor area of residential development

  1 provisions

  A county may levy a tax on residential development floor area, but the initial rate cannot exceed $1.00 per square foot.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-101 — Short title — Nature of tax

  1 provisions

  This chapter is called the “Retailers' Sales Tax Act,” and the tax it imposes is added on top of other privilege taxes, fees, and taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-8-206 — Tax charged upon entire estate — Affidavit

  1 provisions

  The executor must pay the Tennessee estate tax to the commissioner of revenue and file an affidavit with specified tax and estate details.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-4-103 — Tax added to room invoice — Tax on short-term rental unit — Collection and remittance of tax

  1 provisions

  Operators must add the tax to hotel invoices, give or send the invoice to the transient, collect the tax from the transient, and remit it to the tax collection official.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1431 — Action where tax in jeopardy

  1 provisions

  If the commissioner thinks tax collection is in jeopardy, the commissioner or delegate can immediately close the taxable period, demand immediate payment, and assess the tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1627 — Collector's action for reimbursement of tax paid by collector

  1 provisions

  A tax collector who paid tax owed after failing to collect it may sue the defaulting taxpayer for the tax and 6% annual interest, if the suit is filed within one year after payment.

  Act or statute Open & Chat