GroundRules
Browse Tennessee
Read the original sections, or search by topic.
- Tenn. Code Ann. § 67-4-2106 · Rate of tax
- Tenn. Code Ann. § 67-4-2107 · Tax diminished by operating deficits or business losses deemed impairment of capital
- Tenn. Code Ann. § 67-4-2108 · [Repealed]
- Tenn. Code Ann. § 67-4-2109 · [Effective Until 7/1/2025] Credit for gross premiums tax and job tax
- Tenn. Code Ann. § 67-4-2109-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 21 - FRANCHISE TAX LAW OF 1999 (§§ 67-4-2101 — 67-4-2123) Section 67-4-2109 - [Effective 7/1/2025] Credit for gross premiums tax and job tax
- Tenn. Code Ann. § 67-4-211 · Failure of collector to enforce law - Penalty
- Tenn. Code Ann. § 67-4-2110 · Apportionment for persons doing business outside state
- Tenn. Code Ann. § 67-4-2111 · Apportionment of net worth
- Tenn. Code Ann. § 67-4-2112 · Variances from standard apportionment formula - Notice of discontinuation - Hospital companies
- Tenn. Code Ann. § 67-4-2113 · Where principal business of taxpayer is that of a common carrier of persons or property for hire or of an insurance company - Apportionment of net worth
- Tenn. Code Ann. § 67-4-2114 · Annual return - Contents - Financial unitary businesses
- Tenn. Code Ann. § 67-4-2115 · Filing of return
- Tenn. Code Ann. § 67-4-2116 · Failure to file tax return - Revocation of charter or certificate - Reinstatement
- Tenn. Code Ann. § 67-4-2117 · Collection - Dissolved entities
- Tenn. Code Ann. § 67-4-2118 · Apportionment - Financial institutions
- Tenn. Code Ann. § 67-4-2119 · Minimum franchise tax
- Tenn. Code Ann. § 67-4-212 · Collection of taxes by commissioner
- Tenn. Code Ann. § 67-4-2120 · Distribution of tax revenues
- Tenn. Code Ann. § 67-4-2121 · Tax imposed on manufacturer
- Tenn. Code Ann. § 67-4-2122 · Refund of levied taxes - Funds to be used for refunds - Procedure for refund approvals - Report of refund claims
- Tenn. Code Ann. § 67-4-2123 · Annual election of minimum tax base pursuant to section 67-4-2108 - Requirements for election
- Tenn. Code Ann. § 67-4-213 · Records and reports
- Tenn. Code Ann. § 67-4-215 · Distress warrants
- Tenn. Code Ann. § 67-4-216 · Injunctions
- Tenn. Code Ann. § 67-4-217 · Contracts by unlicensed persons
- Tenn. Code Ann. § 67-4-218 · Miscellaneous violations - Penalties
- Tenn. Code Ann. § 67-4-2201 · Short title
- Tenn. Code Ann. § 67-4-2202 · Tax imposed - Supervision and collection - Rules and regulations
- Tenn. Code Ann. § 67-4-2203 · Part definitions
- Tenn. Code Ann. § 67-4-2204 · Levy of annual license tax - Issuance of certificate - Six-month license - Display of license - Refund or credit - Duplicate license - Nontransferable - Application for renewal - Denial - Penalties
- Tenn. Code Ann. § 67-4-2205 · Machine tax - Sticker
- Tenn. Code Ann. § 67-4-2206 · Penalties
- Tenn. Code Ann. § 67-4-2207 · Construction
- Tenn. Code Ann. § 67-4-2601 · Part definitions
- Tenn. Code Ann. § 67-4-2602 · Certification by tobacco product manufacturer as to compliance - Directory listing certified manufacturers and brand families - Unlawful practices
- Tenn. Code Ann. § 67-4-2603 · Registered agent necessary for listing of nonresident or nonparticipating manufacturer
- Tenn. Code Ann. § 67-4-2604 · Submission of information
- Tenn. Code Ann. § 67-4-2605 · Additional penalties
- Tenn. Code Ann. § 67-4-2606 · Determination to list or to remove from list - Compliance - Promulgation of regulations - Enforcement - Violation - Conflicts of laws
- Tenn. Code Ann. § 67-4-2607 · Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue
- Tenn. Code Ann. § 67-4-2608 · Inspections, audits and investigations
- Tenn. Code Ann. § 67-4-2609 · Authority to execute search warrants for purposes of enforcing part
- Tenn. Code Ann. § 67-4-2610 · Persons enforcing part have power and authority of police officers - Concurrent authority of highway patrol - Authority to be armed
- Tenn. Code Ann. § 67-4-2801 · Purpose
- Tenn. Code Ann. § 67-4-2802 · Part definitions
- Tenn. Code Ann. § 67-4-2803 · Excise tax rates - Methods of measuring quantities
- Tenn. Code Ann. § 67-4-2804 · Exemptions
- Tenn. Code Ann. § 67-4-2805 · Issuance of stamps to indicate payment of tax - Report of seizure of unauthorized substances
- Tenn. Code Ann. § 67-4-2806 · Payment of tax
- Tenn. Code Ann. § 67-4-2807 · Assessment of tax, penalties and interest - Notice - Collection
- Tenn. Code Ann. § 67-4-2808 · Confidentiality - Immunity - Statistics
- Tenn. Code Ann. § 67-4-2809 · Unauthorized substances tax account - Remittance of tax once unencumbered - Application of proceeds of tax
- Tenn. Code Ann. § 67-4-2810 · Construction
- Tenn. Code Ann. § 67-4-2811 · Rules and regulations
- Tenn. Code Ann. § 67-4-2901 · Short title
- Tenn. Code Ann. § 67-4-2902 · Purpose of part
- Tenn. Code Ann. § 67-4-2903 · Part definitions
- Tenn. Code Ann. § 67-4-2904 · New development declared to be a locally taxable privilege
- Tenn. Code Ann. § 67-4-2905 · Adoption of administrative guidelines, procedures, regulations and forms
- Tenn. Code Ann. § 67-4-2906 · Application
- Tenn. Code Ann. § 67-4-2907 · Criteria for levying tax
- Tenn. Code Ann. § 67-4-2908 · Tax based on the floor area of new development
- Tenn. Code Ann. § 67-4-2909 · Adoption of capital improvement program required
- Tenn. Code Ann. § 67-4-2910 · Collection of tax
- Tenn. Code Ann. § 67-4-2911 · Remittance of taxes collected
- Tenn. Code Ann. § 67-4-2912 · Administrative procedure for review of tax decisions - Judicial review
- Tenn. Code Ann. § 67-4-2913 · Preemption
- Tenn. Code Ann. § 67-4-3001 · Short title - Legislative intent
- Tenn. Code Ann. § 67-4-3002 · Part definitions
- Tenn. Code Ann. § 67-4-3003 · Privilege tax on sales in business activity in a qualified public use facility and in tourism development zones - Ordinance authorizing privilege tax - Petition by voters calling for election - Election - Duration of tax
- Tenn. Code Ann. § 67-4-3004 · Tourism development zone business tax
- Tenn. Code Ann. § 67-4-3005 · Revenues - The qualified public use facility development fund - Deficit and surplus revenue
- Tenn. Code Ann. § 67-4-3006 · Registration with tax collector
- Tenn. Code Ann. § 67-4-3007 · Filing of monthly returns and remittances - Delinquency - Interest and penalties - Rules and regulations
- Tenn. Code Ann. § 67-4-3008 · Taxpayer license
- Tenn. Code Ann. § 67-4-3009 · Applicability
- Tenn. Code Ann. § 67-4-301 · Part definitions
- Tenn. Code Ann. § 67-4-302 · Reports
- Tenn. Code Ann. § 67-4-304 · Liability for ad valorem taxes retained
- Tenn. Code Ann. § 67-4-305 · Credits for franchise and excise taxes
- Tenn. Code Ann. § 67-4-306 · Period covered by tax - Refund
- Tenn. Code Ann. § 67-4-308 · Quarterly payments
- Tenn. Code Ann. § 67-4-309 · Liability of person engaged in business less than one year
- Tenn. Code Ann. § 67-4-310 · Transfer of vending machine business
- Tenn. Code Ann. § 67-4-3101 · Obligation to make in lieu of tax payments on certain wholesale electric current
- Tenn. Code Ann. § 67-4-311 · Obtaining evidence
- Tenn. Code Ann. § 67-4-3201 · Part definitions
- Tenn. Code Ann. § 67-4-3202 · Local option transit surcharge
- Tenn. Code Ann. § 67-4-3203 · Collection and administration
- Tenn. Code Ann. § 67-4-3204 · Local option sales and use tax
- Tenn. Code Ann. § 67-4-3205 · Use of surcharge revenue
- Tenn. Code Ann. § 67-4-3206 · Adoption of transit improvement programs
- Tenn. Code Ann. § 67-4-401 · Generally
- Tenn. Code Ann. § 67-4-402 · [Contingent repeal date. See subdivision (b)
- Tenn. Code Ann. § 67-4-405 · Gas, water and electric companies
- Tenn. Code Ann. § 67-4-406 · Miscellaneous public utilities
- Tenn. Code Ann. § 67-4-409 · Recordation tax
- Tenn. Code Ann. § 67-4-410 · Establishments selling mixed drinks or setups
- Tenn. Code Ann. § 67-4-411 · Marriage licenses - Funding for family violence shelter and services
- Tenn. Code Ann. § 67-4-501 · Taxable privilege, generally