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 § 67-5-2508 — Sale of property — Political subdivision as purchaser

  1 provisions

  Certain Tennessee local governments may bid on tax-sale property and use several related financing and settlement options.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 35-6-506 — Adjustments between principal and income because of taxes

  1 provisions

  A fiduciary may adjust principal and income for certain tax-related shifts, and an estate or trust must reimburse principal from income in specified cases.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-703 — Priority of county levy

  1 provisions

  County tax levies take priority over city or town levies, but cities and towns may levy the tax within the limits and rate rules stated here.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 16-18-305 — Levy of state privilege tax on litigation — Collection — Liability for failure to collect or disburse tax — Tax when exercising concurrent general sessions court jurisdiction

  1 provisions

  This section imposes state privilege taxes on litigation in municipal court cases and certain parking-space ordinance violations, sets a 2% commission for municipal court clerks, and makes clerks liable if they fail to collect and pay over the taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2002 — Tax for state purposes only

  1 provisions

  The tax is a state tax only, and counties, municipalities, and taxing districts may not levy a similar tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-801 — Power to levy tax

  1 provisions

  This part’s tax is a state tax only, and counties, municipalities, and taxing districts may not levy a similar tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1705 — Disclosure for tax enforcement

  1 provisions

  Tax returns and tax information may be disclosed only to specified tax-enforcement officials and only for limited official purposes; certain special-investigations records are confidential and generally may not be disclosed.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-302 — Nature of tax — Exemption from other taxes

  1 provisions

  State tax applies to the privilege here, and counties and municipalities may not tax it.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 69-6-145 — Collection of ad valorem taxes — Commission — Delinquent taxes

  1 provisions

  The county trustee collects ad valorem taxes for lands in the watershed district, gets a 1% commission, and must account to the district treasurer quarterly.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3004 — Tourism development zone business tax

  1 provisions

  This section imposes a tourism development zone business tax on persons doing business in the designated zone. A dealer may separately invoice the tax and pass it on to customers.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1707 — Disclosure for miscellaneous purposes

  1 provisions

  This section lets the commissioner and some agencies disclose tax information in specific situations, but it also limits what recipients may do with that information.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-217 — Credit against franchise and excise taxes

  1 provisions

  Premium taxes collected under §§ 56-4-201 to 56-4-214 create a single credit against the listed franchise and excise taxes, and those taxes no longer apply to insurance companies for tax years beginning on or after December 15, 2002.

  Act or statute Open & Chat