GroundRules
Browse Tennessee
Read the original sections, or search by topic.
- Tenn. Code Ann. § 67-4-502 · Authorization to levy privilege tax
- Tenn. Code Ann. § 67-4-503 · Multiple taxation of same privilege
- Tenn. Code Ann. § 67-4-504 · Authority to levy and impose private act privilege taxes in municipality with two premier type tourist resort municipalities in the same county
- Tenn. Code Ann. § 67-4-505 · Marriage licenses
- Tenn. Code Ann. § 67-4-506 · Vending machines benefiting charities
- Tenn. Code Ann. § 67-4-601 · Rights of local governments preserved - Amount of tax - Liability - Application - Scott County pilot project - Substance abuse prevention programs - Facilities
- Tenn. Code Ann. § 67-4-602 · Tax imposed
- Tenn. Code Ann. § 67-4-603 · Collection
- Tenn. Code Ann. § 67-4-604 · Courts to which tax applies
- Tenn. Code Ann. § 67-4-605 · Liability of clerks for uncollected taxes
- Tenn. Code Ann. § 67-4-606 · Apportionment of revenue
- Tenn. Code Ann. § 67-4-701 · Short title - Nature of tax - Legislative intent
- Tenn. Code Ann. § 67-4-702 · Part definitions
- Tenn. Code Ann. § 67-4-703 · Authority of commissioner - Rights and remedies of persons subject to taxes - Discretion of commissioner to transition administration of part from local to state level
- Tenn. Code Ann. § 67-4-704 · Levy of state sales tax for privilege of making sales by engaging in any vocation, occupation, business or business activity - Tax on receipts from sales by direct-to-home satellite television programming services exempt
- Tenn. Code Ann. § 67-4-705 · Levy of local privilege tax for making sales by engaging in any vocation, occupation, business or business activity - Election to continue imposition of tax - Levy of tax by ordinance - Tax on receipts from sales by direct-to-home satellite television programming services exempt
- Tenn. Code Ann. § 67-4-706 · Registration of persons subject to taxes for purposes of filing returns and paying taxes - Designation of entity responsible for registrations
- Tenn. Code Ann. § 67-4-707 · Bond for certain foreign businesses
- Tenn. Code Ann. § 67-4-708 · Classifications
- Tenn. Code Ann. § 67-4-709 · Tax rates
- Tenn. Code Ann. § 67-4-710 · Fees for the exercise of privileges of antique malls, flea markets, craft shows, antique shows, gun shows, auto shows and transient vendors
- Tenn. Code Ann. § 67-4-711 · Deductions
- Tenn. Code Ann. § 67-4-712 · Exemptions
- Tenn. Code Ann. § 67-4-713 · Credits
- Tenn. Code Ann. § 67-4-714 · Inactive or terminated taxable entities not relieved from filing a return and paying business tax
- Tenn. Code Ann. § 67-4-715 · When taxes due and payable - Transmission of returns - Due dates of returns - Consolidating taxes
- Tenn. Code Ann. § 67-4-716 · Applicability of parts of chapter 1 of this title
- Tenn. Code Ann. § 67-4-717 · State and local privilege tax imposition for persons with a substantial nexus in the state and engaged in any vocation, occupation, business or business activity - Distributing state and local business tax
- Tenn. Code Ann. § 67-4-718 · Extension of time for filing or payment
- Tenn. Code Ann. § 67-4-719 · Authority of commissioner to enter contract for collection of delinquent taxes
- Tenn. Code Ann. § 67-4-720 · Certificate indicating whether person reported tax due for location at wholesaler rate or retailer rate
- Tenn. Code Ann. § 67-4-721 · Settlement upon selling or quitting business
- Tenn. Code Ann. § 67-4-722 · Taxpayer's records
- Tenn. Code Ann. § 67-4-723 · License - Issuance and renewal - Duty to exhibit license - Use of collected funds
- Tenn. Code Ann. § 67-4-724 · Distribution of taxes - Retention by state in general fund of taxes, interest and penalties assessed due to audit
- Tenn. Code Ann. § 67-4-725 · Reserved
- Tenn. Code Ann. § 67-4-727 · Municipal airports outside municipal boundaries
- Tenn. Code Ann. § 67-4-728 · Fee or tax on beer
- Tenn. Code Ann. § 67-4-729 · Traveling photographers
- Tenn. Code Ann. § 67-4-730 · Property management companies
- Tenn. Code Ann. § 67-4-801 · Power to levy tax
- Tenn. Code Ann. § 67-4-802 · Supervision and collection of tax - Forms
- Tenn. Code Ann. § 67-4-803 · Amount of tax
- Tenn. Code Ann. § 67-4-804 · Additional tax imposed - Continuation of previous bond
- Tenn. Code Ann. § 67-4-805 · Effect of nonpayment on validity and issuance of bond
- Tenn. Code Ann. § 67-4-806 · Duty of bail bondsman to collect tax - Disposition of collections
- Tenn. Code Ann. § 67-4-901 · Short title
- Tenn. Code Ann. § 67-4-902 · Part definitions
- Tenn. Code Ann. § 67-4-903 · Tax on adjusted revenues of fantasy sports contest
- Tenn. Code Ann. § 67-4-904 · Payment of tax
- Tenn. Code Ann. § 67-4-905 · Distribution of taxes
- Tenn. Code Ann. § 67-5-1001 · Short title
- Tenn. Code Ann. § 67-5-1002 · Legislative findings
- Tenn. Code Ann. § 67-5-1003 · Policy of state
- Tenn. Code Ann. § 67-5-1004 · Definitions
- Tenn. Code Ann. § 67-5-1005 · Classification of agricultural land
- Tenn. Code Ann. § 67-5-1006 · Classification of forest land
- Tenn. Code Ann. § 67-5-1007 · Classification of open space
- Tenn. Code Ann. § 67-5-1008 · Present use valuation - Capitalization of income method - Rollback taxes - Involuntary conversion of use
- Tenn. Code Ann. § 67-5-1009 · Assessment of open space easement - Basis of classification
- Tenn. Code Ann. § 67-5-101 · Property subject to tax generally
- Tenn. Code Ann. § 67-5-1010 · Noncompliance by assessor
- Tenn. Code Ann. § 67-5-1011 · Land classified prior to July 1, 1984 - Classification change in certain counties
- Tenn. Code Ann. § 67-5-1012 · Change in classification of land - Referendum
- Tenn. Code Ann. § 67-5-102 · Taxation by county
- Tenn. Code Ann. § 67-5-103 · Taxation by municipality
- Tenn. Code Ann. § 67-5-104 · Locality does not meet municipality requirements
- Tenn. Code Ann. § 67-5-105 · Chapter definitions
- Tenn. Code Ann. § 67-5-1201 · Property and stock taxable
- Tenn. Code Ann. § 67-5-1202 · Place of assessment
- Tenn. Code Ann. § 67-5-1203 · Determination of value
- Tenn. Code Ann. § 67-5-1204 · New insurance companies - Application
- Tenn. Code Ann. § 67-5-1205 · Elements included in valuation of stock
- Tenn. Code Ann. § 67-5-1206 · Assessment schedule - Reporting schedule - Forced assessment - Remedies
- Tenn. Code Ann. § 67-5-1207 · Minimum assessment
- Tenn. Code Ann. § 67-5-1208 · Nonseverability
- Tenn. Code Ann. § 67-5-1209 · Application of part to pure captive insurance company
- Tenn. Code Ann. § 67-5-1301 · Assessment by comptroller of the treasury
- Tenn. Code Ann. § 67-5-1302 · Basis of value and level of assessment
- Tenn. Code Ann. § 67-5-1303 · Schedules generally
- Tenn. Code Ann. § 67-5-1304 · Railroad companies
- Tenn. Code Ann. § 67-5-1305 · Freight or private car companies
- Tenn. Code Ann. § 67-5-1306 · Express companies
- Tenn. Code Ann. § 67-5-1307 · Streetcar and interurban companies
- Tenn. Code Ann. § 67-5-1308 · Motor bus and truck companies
- Tenn. Code Ann. § 67-5-1309 · Pipeline companies
- Tenn. Code Ann. § 67-5-1310 · Telephone, radio common carrier, telephone cooperative, and cellular or wireless telecommunication and telecommunications tower companies
- Tenn. Code Ann. § 67-5-1311 · Gas, water, and sewerage companies
- Tenn. Code Ann. § 67-5-1312 · Power companies
- Tenn. Code Ann. § 67-5-1313 · Electric light companies and electric cooperatives
- Tenn. Code Ann. § 67-5-1314 · Commercial air carrier companies
- Tenn. Code Ann. § 67-5-1315 · Water transportation carrier companies
- Tenn. Code Ann. § 67-5-1316 · Filing of return
- Tenn. Code Ann. § 67-5-1317 · Failure to file schedules
- Tenn. Code Ann. § 67-5-1318 · Collection of penalty
- Tenn. Code Ann. § 67-5-1319 · Additional information required by comptroller of the treasury - Access to records
- Tenn. Code Ann. § 67-5-1320 · Power of comptroller of the treasury to obtain evidence
- Tenn. Code Ann. § 67-5-1321 · False testimony - Disobedience of summons
- Tenn. Code Ann. § 67-5-1322 · Determination of value and allocation to state
- Tenn. Code Ann. § 67-5-1323 · Distribution and apportionment to county, municipality, and taxing district