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 § 9-23-105 — Administrative expenses

  1 provisions

  A plan may set aside up to 5% of incremental tax revenues for administrative expenses; a qualifying transit-oriented redevelopment plan with at least $1,000,000 in tax increment financing may set aside up to 3%.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-504 — Returns and payment. [Effective until July 1, 2021. See the version effective on July 1, 2021.]

  1 provisions

  Dealers must file monthly sales and use tax returns, remit the tax with the return, and follow electronic filing rules when required.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2510 — Property purchased by state or political subdivision — Satisfaction of delinquency and removal from tax rolls

  1 provisions

  When property bought at a tax sale is taken into possession, the purchasing officers must notify the county trustee and municipal tax collector, and those officials must record the tax payment on the tax rolls.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-4-203 — Privilege tax on contracted vehicles leaving public airports

  1 provisions

  A privilege tax applies to certain contracted vehicles leaving public airports, after a metropolitan ordinance is adopted, and operators must keep records, send daily information, and remit the tax by the 20th of each month.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-39-405 — Payment of tax equivalents

  1 provisions

  The municipality’s governing body must direct tax-equivalent payments to the taxing jurisdictions where its gas plant is located, subject to existing agreements and stated exceptions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 49-2-1265 — Multi-county consolidated school system — Property tax

  1 provisions

  A consolidated school district property tax must be levied to fund the district, and the board may lower the tax rate only within stated limits.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1003 — Tax levied on consumer

  1 provisions

  Tobacco tax is treated as a consumer levy; consumers are liable for it, and distributors must add the tax amount to cigarette or tobacco product prices.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-39-404 — Tax equivalents authorized — Conditions

  1 provisions

  A municipality may pay tax equivalents from gas system revenues, but only within stated limits and conditions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 20-12-102 — Litigation tax

  1 provisions

  A successful plaintiff in a civil action must be reimbursed by the defendant for any litigation tax incurred.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-52-304 — Tax equivalents authorized — Conditions and limitations

  1 provisions

  A municipality may pay tax equivalents from its electric system revenues each fiscal year, but only within the section’s cap and conditions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-53-314 — Preparation and submission of economic impact plan for counties with a metropolitan government and a population exceeding 500,000

  1 provisions

  The corporation may prepare and submit an economic impact plan for municipal approval, but it must follow notice, hearing, submission, and tax-allocation limits.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1408 — Delinquent taxes — Interest and penalty

  1 provisions

  Operators must remit collected taxes to the authorized collector by the due date, or the taxes become delinquent and accrue interest and monthly penalties. Knowing refusal to collect or remit, or a transient’s knowing refusal to pay, is a Class A misdemeanor.

  Act or statute Open & Chat