GroundRules
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- Tenn. Code Ann. § 67-6-802 · Part definitions
- Tenn. Code Ann. § 67-6-803 · Legislative findings
- Tenn. Code Ann. § 67-6-804 · Multi-state discussions - Delegates
- Tenn. Code Ann. § 67-6-805 · Authority to enter into the Streamlined Sales and Use Tax Agreement
- Tenn. Code Ann. § 67-6-806 · Agreement requirements
- Tenn. Code Ann. § 67-6-901 · Determining whether a transaction is sourced to the state - Constitutional restriction on transaction tax - Florist sales sourcing requirements
- Tenn. Code Ann. § 67-6-902 · Subsection definitions - Retail sale sourcing of out of state product - Lease or rental of tangible property imported into the state - Exceptions
- Tenn. Code Ann. § 67-6-903 · Sourcing of items manufactured in the state - Limited liability of lessor - Sale or repair of tangible personal property or software
- Tenn. Code Ann. § 67-6-904 · Section definitions
- Tenn. Code Ann. § 67-6-905 · Source of sales of telecommunication services - Definitions
- Tenn. Code Ann. § 67-6-906 · [Repealed]
- Tenn. Code Ann. § 67-6-907 · [Repealed]
- Tenn. Code Ann. § 67-7-101 · "Coal products" - Defined
- Tenn. Code Ann. § 67-7-102 · Administration
- Tenn. Code Ann. § 67-7-103 · Tax levied - Lien created
- Tenn. Code Ann. § 67-7-104 · [Current version. See second version of section with contingent amendment and Compiler's Notes.] Measure of tax
- Tenn. Code Ann. § 67-7-104-d-1 · 2024 Tennessee Code Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) Chapter 7 - SEVERANCE TAXES (§§ 67-7-101 — 67-7-212) Part 1 - COAL SEVERANCE TAX (§§ 67-7-101 — 67-7-110) Section 67-7-104 - [Second version with contingent amendment adding subsection (b)
- Tenn. Code Ann. § 67-7-105 · Liability for tax
- Tenn. Code Ann. § 67-7-106 · Returns - Payment of tax
- Tenn. Code Ann. § 67-7-107 · When tax levied becomes delinquent
- Tenn. Code Ann. § 67-7-108 · Violations - Criminal penalties
- Tenn. Code Ann. § 67-7-109 · Injunctions
- Tenn. Code Ann. § 67-7-110 · [Effective Until contingency met; see following version] Apportionment of revenue
- Tenn. Code Ann. § 67-7-110-d-1 · 2024 Tennessee Code Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) Chapter 7 - SEVERANCE TAXES (§§ 67-7-101 — 67-7-212) Part 1 - COAL SEVERANCE TAX (§§ 67-7-101 — 67-7-110) Section 67-7-110 - [See Note] Apportionment of revenue
- Tenn. Code Ann. § 67-7-201 · Tax authorized - Use and benefit - Allocation
- Tenn. Code Ann. § 67-7-202 · Definitions - Levy of tax - Exemptions
- Tenn. Code Ann. § 67-7-203 · Rate of tax - Liability of owners - Payment of tax
- Tenn. Code Ann. § 67-7-204 · Administration and collection of tax
- Tenn. Code Ann. § 67-7-205 · Returns
- Tenn. Code Ann. § 67-7-206 · When tax levied becomes delinquent - Interest and penalties
- Tenn. Code Ann. § 67-7-207 · Disposition of taxes, interest and penalties - Adjustments
- Tenn. Code Ann. § 67-7-208 · Tax inapplicable as to certain existing contracts
- Tenn. Code Ann. § 67-7-209 · Conflicting private or local acts
- Tenn. Code Ann. § 67-7-212 · Local approval required - Collection of tax - Existing private acts
- Tenn. Code Ann. § 67-8-101 · [Not applicable to any transfer by gift made on or after January 1, 2012, see Section 67-8-118.] Taxable transfers
- Tenn. Code Ann. § 67-8-102 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Classification of donees
- Tenn. Code Ann. § 67-8-103 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Deductible gifts
- Tenn. Code Ann. § 67-8-104 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Standard exemptions
- Tenn. Code Ann. § 67-8-105 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Gifts between or by spouses
- Tenn. Code Ann. § 67-8-106 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Tax rates
- Tenn. Code Ann. § 67-8-107 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Valuation of gift
- Tenn. Code Ann. § 67-8-108 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Administrative powers of commissioner - Assistants
- Tenn. Code Ann. § 67-8-109 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Records and forms
- Tenn. Code Ann. § 67-8-110 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Returns
- Tenn. Code Ann. § 67-8-111 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Payment deadline
- Tenn. Code Ann. § 67-8-112 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Determination of tax by commissioner
- Tenn. Code Ann. § 67-8-113 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Distress warrant
- Tenn. Code Ann. § 67-8-115 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Liability of donee
- Tenn. Code Ann. § 67-8-116 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Taxpayer's remedies
- Tenn. Code Ann. § 67-8-117 · [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Estate and inheritance taxes unimpaired
- Tenn. Code Ann. § 67-8-118 · Applicability
- Tenn. Code Ann. § 67-8-201 · Short title
- Tenn. Code Ann. § 67-8-202 · Part definitions
- Tenn. Code Ann. § 67-8-203 · Construction with federal law
- Tenn. Code Ann. § 67-8-204 · Tax imposed
- Tenn. Code Ann. § 67-8-205 · Tax for use of state
- Tenn. Code Ann. § 67-8-206 · Tax charged upon entire estate - Affidavit
- Tenn. Code Ann. § 67-8-207 · Time for payment
- Tenn. Code Ann. § 67-8-208 · Adjustment upon change in federal tax payment
- Tenn. Code Ann. § 67-8-209 · Payment by person other than executor or administrator - Reimbursement
- Tenn. Code Ann. § 67-8-210 · Commissioner to pay over revenue
- Tenn. Code Ann. § 67-8-211 · Rules and regulations
- Tenn. Code Ann. § 67-8-213 · Receipts and certificates of payment
- Tenn. Code Ann. § 67-8-215 · Suits for enforcement
- Tenn. Code Ann. § 67-8-216 · Assistants to commissioner
- Tenn. Code Ann. § 67-8-217 · Violations - Penalties
- Tenn. Code Ann. § 67-8-301 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Construction
- Tenn. Code Ann. § 67-8-302 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Classification of beneficiaries
- Tenn. Code Ann. § 67-8-303 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax imposed - Property subject to tax generally
- Tenn. Code Ann. § 67-8-304 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Taxable transfers generally
- Tenn. Code Ann. § 67-8-305 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Property held jointly
- Tenn. Code Ann. § 67-8-306 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Life insurance
- Tenn. Code Ann. § 67-8-307 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Revocable trusts
- Tenn. Code Ann. § 67-8-308 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Transfers to executors and trustees
- Tenn. Code Ann. § 67-8-309 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318] Transfers by operation of law
- Tenn. Code Ann. § 67-8-310 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Future, contingent or limited estates, income, interest or annuities - Valuation
- Tenn. Code Ann. § 67-8-311 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Estates subject to divestiture
- Tenn. Code Ann. § 67-8-312 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Present value not ascertainable - Procedure
- Tenn. Code Ann. § 67-8-313 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers
- Tenn. Code Ann. § 67-8-314 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax rates
- Tenn. Code Ann. § 67-8-315 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Deductions
- Tenn. Code Ann. § 67-8-316 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Exemptions
- Tenn. Code Ann. § 67-8-317 · [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Credits
- Tenn. Code Ann. § 67-8-318 · Applicability of part to decedents who die in 2016 or later
- Tenn. Code Ann. § 67-8-401 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administration by commissioner
- Tenn. Code Ann. § 67-8-402 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Assistants to commissioner
- Tenn. Code Ann. § 67-8-403 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Obtaining evidence
- Tenn. Code Ann. § 67-8-404 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Forms and records
- Tenn. Code Ann. § 67-8-405 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administrator - Appointment at commissioner's request
- Tenn. Code Ann. § 67-8-406 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] County clerks - Duties
- Tenn. Code Ann. § 67-8-407 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Enforcement by district attorneys
- Tenn. Code Ann. § 67-8-408 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Bond
- Tenn. Code Ann. § 67-8-409 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Return and inventory of estate
- Tenn. Code Ann. § 67-8-410 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return
- Tenn. Code Ann. § 67-8-411 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Appraisal of estate by commissioner
- Tenn. Code Ann. § 67-8-412 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Basis of appraisal
- Tenn. Code Ann. § 67-8-413 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Nonresident's estate - Determination by commissioner
- Tenn. Code Ann. § 67-8-414 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liens
- Tenn. Code Ann. § 67-8-415 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Collection of tax - Reports by commissioner
- Tenn. Code Ann. § 67-8-416 · [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Refunds authorized