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 § 67-5-2003 — Collection by distraint and sale of personalty — Actions at law or garnishment

  1 provisions

  Delinquent personal property taxes may be collected by the trustee or collector using distraint, sale, suit, or garnishment, with notice rules and an exception for leased property assessed to a lessee.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-53-305 — Exemption from taxation — Payments in lieu of ad valorem taxes — Securities

  1 provisions

  This section exempts certain corporation property, bonds, and income from Tennessee taxation, and sets rules for payments in lieu of taxes, reporting, liens, and public notice.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2010 — Interest — Delinquent taxes

  1 provisions

  Interest of 1.5% is added to delinquent tax amounts on March 1 after the tax due date and on the first day of each following month, with special rules for municipal taxes and some counties.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-64-104 — Deferral — Lien for unpaid taxes. [For contingent amendment, see the Compiler's Notes.]

  1 provisions

  When real property tax payment is deferred, the taxes keep accruing annually, but they do not become due until the deferral ends. The unpaid taxes become a first-priority lien and earn 10% interest per year.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 35-6-505 — Income taxes

  1 provisions

  A trustee must pay certain taxes from income or principal depending on how receipts are allocated, and must adjust receipts if taxes are reduced by a beneficiary-payment deduction.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 13-20-706 — Tax increment financing provision

  1 provisions

  An authority may adopt a transit-oriented redevelopment plan with a tax increment financing provision, and the plan must include specific estimates and be shared with the public and affected agencies.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1701 — Part definitions

  1 provisions

  This section defines terms used in the part, including commissioner, department, person, return, tax administration, tax administration information, tax information, taxpayer identity, and unit of local government.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2001 — Deputies collect delinquent taxes

  1 provisions

  The county trustee may appoint deputies to collect delinquent taxes and may accept partial payments, but must file a plan with the comptroller at least 30 days before accepting them.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 48-101-312 — Exemption from taxation — Payments in lieu of taxes — Reporting

  1 provisions

  This provision exempts the corporation’s property and bond-related income from Tennessee taxation and sets rules for PILOT agreements, reporting, fees, and immunity.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2202 — Tax imposed — Supervision and collection — Rules and regulations

  1 provisions

  This section makes the state tax under this part the only tax on bona fide coin-operated amusement machines, bars local governments from adding their own taxes or fees, and gives the commissioner of revenue rulemaking power.

  Regulation Open & Chat

• United States — Tennessee

  TCA § 67-6-507 — Credits to dealers — Credits to prevent multistate taxations — Credits for resale of telecommunication services

  1 provisions

  This section gives dealers several sales-tax credits, deductions, reimbursements, and refund-related adjustments, and it sets a 90-day limit for one refund-statement period.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-8-603 — Imposition of tax — Credits

  1 provisions

  A tax is imposed on every generation-skipping transfer, with the amount tied to a federal credit formula, and certain out-of-state property can reduce the tax.

  Act or statute Open & Chat