{"data":{"id":"us-tn/tenn.-code-ann.-49-7-904","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 49-7-904","heading":"College savings bonds - Authorized - Taxation","body":"(a) Bonds issued by the state funding board pursuant to title 9, chapter 9, or by the Tennessee state school bond authority pursuant to chapter 3, part 12 of this title, may be designated by the appropriate issuer as college savings bonds and issued in accordance with this part.\n(b) College savings bonds and the interest on the bonds shall be free from all taxation by the state or its political subdivisions, except for inheritance, transfer and estate taxes, and except to the extent the interest may be included within the measure of corporate privilege taxes imposed pursuant to state law.","path":["TN Code","Title 49","Chapter 7"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:51:56Z","sha256":"f882f75c3cd2a52e6fbd965718295232c8a7e2a44356eb575dbd0b36a911692d","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-49-7-903","next":"us-tn/tenn.-code-ann.-49-7-905","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-tn","title":"Tennessee Release 76 supplement","text":"Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.tn.tca"}]},"notice":"GroundRules: Original legal text. Not legal advice."}