{"data":{"id":"us-tn/tenn.-code-ann.-67-4-2019","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-2019","heading":"Exemption for distributions to publicly traded real estate investment trust (public REIT)","body":"There shall be exempt from the payment of the excise tax levied under this part any person treated as a partnership for federal tax purposes that directly or indirectly distributes one hundred percent (100%) of its net earnings or net losses to a public REIT.","path":["TN Code","Title 67","Chapter 4"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"8bcf7699944cb9c8c910eb43af1af52cef5e0aaaefe1ec752b78bbcebbdee65d","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-2018","next":"us-tn/tenn.-code-ann.-67-4-202"},"notice":"GroundRules: Original legal text. Not legal advice."}