Browse Tennessee
Read the original sections, or search by topic.
- Tenn. Code Ann. § 67-4-112 · Actions on license bonds
- Tenn. Code Ann. § 67-4-113 · Rules and regulations - Military personnel
- Tenn. Code Ann. § 67-4-114 · Credit for beer or ale rendered unsalable as a result of flooding
- Tenn. Code Ann. § 67-4-1201 · Part definitions
- Tenn. Code Ann. § 67-4-1202 · [Repealed]
- Tenn. Code Ann. § 67-4-1401 · Part definitions
- Tenn. Code Ann. § 67-4-1402 · Levy of tax authorized - Delinquent notice by publication
- Tenn. Code Ann. § 67-4-1403 · Disposition of proceeds
- Tenn. Code Ann. § 67-4-1404 · Collection - Refund
- Tenn. Code Ann. § 67-4-1405 · Remittance of tax
- Tenn. Code Ann. § 67-4-1406 · Monthly tax return - Annual audit
- Tenn. Code Ann. § 67-4-1407 · No advertising of rebates
- Tenn. Code Ann. § 67-4-1408 · Delinquent taxes - Interest and penalty
- Tenn. Code Ann. § 67-4-1409 · Records - Inspection
- Tenn. Code Ann. § 67-4-1410 · Administration and enforcement - Remedies of taxpayers
- Tenn. Code Ann. § 67-4-1411 · Deposit of funds
- Tenn. Code Ann. § 67-4-1412 · Delinquent tax notice by publication
- Tenn. Code Ann. § 67-4-1413 · Collection and remittance of tax on short-term rental unit
- Tenn. Code Ann. § 67-4-1414 · Privilege tax in existence before July 1, 2021
- Tenn. Code Ann. § 67-4-1415 · Additional privilege tax
- Tenn. Code Ann. § 67-4-1425 · [Repealed]
- Tenn. Code Ann. § 67-4-1501 · Part definitions
- Tenn. Code Ann. § 67-4-1502 · Registration of short-term rental unit marketplace - Collection and remittance of tax
- Tenn. Code Ann. § 67-4-1503 · Collection and remittance of tax - Monthly report and remittance - Audits - Confidentiality of information
- Tenn. Code Ann. § 67-4-1504 · Prohibited advertising and statements relating to tax
- Tenn. Code Ann. § 67-4-1505 · Applicable administrative and enforcements provisions
- Tenn. Code Ann. § 67-4-1506 · Monthly distribution of collected taxes - Deduction of administrative fee
- Tenn. Code Ann. § 67-4-1507 · Promulgation of rules
- Tenn. Code Ann. § 67-4-1508 · Inapplicability of part - Applicability of section
- Tenn. Code Ann. § 67-4-1509 · Report on tax rate imposed by local government
- Tenn. Code Ann. § 67-4-1601 · Administration and collection
- Tenn. Code Ann. § 67-4-1602 · Part definitions
- Tenn. Code Ann. § 67-4-1603 · Amount of fee - Tires sold for delivery outside of Tennessee
- Tenn. Code Ann. § 67-4-1604 · Special disposal fee or surcharge - Imposition by counties prohibited - Applicable fees and surcharges
- Tenn. Code Ann. § 67-4-1605 · Retail sale of new tires - Registration
- Tenn. Code Ann. § 67-4-1606 · Fee payable for quarterly periods - Quarterly returns - Fee credits - Failure to file return and/or pay fee
- Tenn. Code Ann. § 67-4-1607 · Fee credit for returned tires
- Tenn. Code Ann. § 67-4-1608 · New tires for resale - Use and consumption by dealer
- Tenn. Code Ann. § 67-4-1609 · Motor vehicle leasing companies
- Tenn. Code Ann. § 67-4-1610 · Fee deduction - Allocation of fee
- Tenn. Code Ann. § 67-4-1611 · Severability
- Tenn. Code Ann. § 67-4-1612 · Rules
- Tenn. Code Ann. § 67-4-1701 · Privilege tax established - Collection
- Tenn. Code Ann. § 67-4-1702 · Occupations subject to tax
- Tenn. Code Ann. § 67-4-1703 · Amount of tax - When due and payable
- Tenn. Code Ann. § 67-4-1704 · Penalties and interest
- Tenn. Code Ann. § 67-4-1705 · Tax not a regulatory fee
- Tenn. Code Ann. § 67-4-1706 · Additional tax
- Tenn. Code Ann. § 67-4-1707 · Rules and regulations
- Tenn. Code Ann. § 67-4-1708 · Applicability
- Tenn. Code Ann. § 67-4-1709 · Liability for tax by certain individuals - Employer's option to remit
- Tenn. Code Ann. § 67-4-1710 · Exemption for medical practitioners issued a special volunteer license for practice at a free health clinic
- Tenn. Code Ann. § 67-4-1711 · Implementation of professional privilege tax incentive for participation in college savings plans
- Tenn. Code Ann. § 67-4-1712 · Notification regarding annual privilege tax
- Tenn. Code Ann. § 67-4-1713 · Paper form submission in lieu of electronic filing for persons sixty-five plus
- Tenn. Code Ann. § 67-4-1901 · Collection and remittance of surcharge or tax - Definition
- Tenn. Code Ann. § 67-4-1902 · Filing of quarterly returns and remittances
- Tenn. Code Ann. § 67-4-1903 · Credit against surcharge or tax
- Tenn. Code Ann. § 67-4-1904 · Regulations
- Tenn. Code Ann. § 67-4-1905 · Disposition of revenues
- Tenn. Code Ann. § 67-4-1906 · Exemptions
- Tenn. Code Ann. § 67-4-1907 · Local tax
- Tenn. Code Ann. § 67-4-1908 · Local tax for the convention center fund
- Tenn. Code Ann. § 67-4-2001 · Short title
- Tenn. Code Ann. § 67-4-2002 · Tax for state purposes only
- Tenn. Code Ann. § 67-4-2003 · Administration by department of revenue - Forms and reports
- Tenn. Code Ann. § 67-4-2004 · Parts 20 and 21 definitions
- Tenn. Code Ann. § 67-4-2005 · Doing business in state is taxable privilege
- Tenn. Code Ann. § 67-4-2006 · "Net earnings" and "net loss" defined
- Tenn. Code Ann. § 67-4-2007 · Tax imposed
- Tenn. Code Ann. § 67-4-2008 · Exemptions
- Tenn. Code Ann. § 67-4-2009 · [Effective Until 7/1/2025] Credits
- Tenn. Code Ann. § 67-4-2009-d-1 · 2024 Tennessee Code Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) Part 20 - EXCISE TAX LAW OF 1999 (§§ 67-4-2001 — 67-4-2023) Section 67-4-2009 - [Effective 7/1/2025] Credits
- Tenn. Code Ann. § 67-4-201 · Definitions - Applicability
- Tenn. Code Ann. § 67-4-2010 · Taxation of persons doing business outside state
- Tenn. Code Ann. § 67-4-2011 · Allocation of earnings
- Tenn. Code Ann. § 67-4-2012 · Apportionment formula
- Tenn. Code Ann. § 67-4-2013 · Apportionment - Special provisions
- Tenn. Code Ann. § 67-4-2014 · Variances from standard apportionment formula - Notice of discontinuation - Hospital companies
- Tenn. Code Ann. § 67-4-2015 · Filing of returns - Payment of tax - Penalty
- Tenn. Code Ann. § 67-4-2016 · Collection - Dissolved entities
- Tenn. Code Ann. § 67-4-2017 · Taxation of banks and financial institution unitary businesses
- Tenn. Code Ann. § 67-4-2018 · Criteria for job tax credit
- Tenn. Code Ann. § 67-4-2019 · Exemption for distributions to publicly traded real estate investment trust (public REIT)
- Tenn. Code Ann. § 67-4-202 · Engaging in business without compliance a public nuisance
- Tenn. Code Ann. § 67-4-2020 · Taxes collected from loan and related companies
- Tenn. Code Ann. § 67-4-2021 · Taxes collected from investment companies
- Tenn. Code Ann. § 67-4-2022 · Taxes collected from cemetery companies
- Tenn. Code Ann. § 67-4-2023 · Election for application of section by taxpayer meeting gross sales threshold and receipts factor threshold - Total amount derived from certified distribution sales to be excluded from numerator of receipts factor - Payment of excise tax on amount excluded from numerator
- Tenn. Code Ann. § 67-4-203 · Administration by commissioner
- Tenn. Code Ann. § 67-4-204 · Tax additional to other privilege taxes
- Tenn. Code Ann. § 67-4-206 · Payment - Penalty and interest
- Tenn. Code Ann. § 67-4-208 · Liability of transferees and fiduciaries
- Tenn. Code Ann. § 67-4-209 · Tax collection by clerks
- Tenn. Code Ann. § 67-4-210 · Duty to collect taxes
- Tenn. Code Ann. § 67-4-2101 · Short title
- Tenn. Code Ann. § 67-4-2102 · Tax for state purposes only
- Tenn. Code Ann. § 67-4-2103 · Corporations subject to tax - Exemptions
- Tenn. Code Ann. § 67-4-2104 · Doing business in Tennessee a taxable privilege
- Tenn. Code Ann. § 67-4-2105 · Persons doing business in state and having substantial nexus in state subject to tax