United States — Tennessee
TCA § 67-4-1103 — Tax supplementary
1 provisions
The tax under this part is added on top of other taxes and fees.
Act or statute Open & Chat
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Tax law in United States — Tennessee
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
2,666 matching statutes
United States — Tennessee
TCA § 67-5-2201 — Part definitions
1 provisions
This section defines several tax and property terms used in the part.
Act or statute Open & ChatUnited States — Tennessee
TCA § 6-58-112 — New municipalities — Property tax — Incorporation election
1 provisions
New municipalities and counties have specific rules for planned growth areas, incorporation elections, property tax, zoning, and service plans.
Act or statute Open & ChatUnited States — Tennessee
TCA § 11-18-105 — Taxing power reserved by state
1 provisions
Tennessee reserves the power to tax and control certain persons, property, fuel sales, business activity, and motor vehicles on the lands described in the section.
Act or statute Open & ChatUnited States — Tennessee
TCA § 43-38-112 — Fees and taxes
1 provisions
Cooperatives created under this chapter must pay the same fees and be taxed the same way as nonprofit cooperative associations under chapter 16.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-6-519 — Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted
1 provisions
The chapter’s taxes are intended to apply as fully as the U.S. and Tennessee Constitutions allow.
Constitution Open & ChatUnited States — Tennessee
TCA § 49-2-1260 — Multi-county consolidated school systems — Adoption of local option sales tax rate
1 provisions
Counties adopting a multi-county school system must adopt the same local option sales tax rate and distribute it according to law.
Act or statute Open & ChatUnited States — Tennessee
TCA § 5-3-121 — Debt reorganization — Payment of unfunded debt
1 provisions
Unfunded or unrefunded floating or bonded debt of an absorbed county must be paid from a tax on the absorbed county’s property.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-1515 — Tax freezes for qualified senior citizens. [Enactment contingent on county approval. See the Compiler's Notes.]
1 provisions
This section lets eligible senior-citizen property owners apply to the county trustee for special assessment status, and it gives them low-cost lease/repurchase terms if approved.
Act or statute Open & ChatUnited States — Tennessee
TCA § 6-22-108 — Effective date of levy
1 provisions
The city board of commissioners has power to levy and collect taxes each year starting on January 10.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-3-101 — Short title
1 provisions
This chapter may be cited as the “Petroleum Products and Alternative Fuels Tax Law.”
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-2101 — Short title
1 provisions
This section says the part may be cited as the “Franchise Tax Law of 1999.”
Act or statute Open & ChatUnited States — Tennessee
TCA § 62-29-101 — Short title
1 provisions
This section gives the part its short title: “Tax Return Preparer Act of 1969.”
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-3-604 — Exporter's license
1 provisions
Some exporters of petroleum products to another state must either pay Tennessee petroleum products taxes and fees to their suppliers or get a Tennessee exporter's license.
Act or statute Open & ChatUnited States — Tennessee
TCA § 9-23-103 — Division of property taxes levied upon property located within area subject to plan
1 provisions
This section sets how property taxes in a plan area are divided between taxing agencies and the tax increment agency, and it sets timing rules for paying and distributing tax increment revenues.
Act or statute Open & ChatUnited States — Tennessee
TCA § 4-28-103 — Participating investor’s investment tax credit — Limits — Payment of retaliatory tax not required — Credits against other taxes
1 provisions
A participating investor may claim and transfer an investment tax credit, but the credit cannot exceed its state premium tax liability for the year and any sale or transfer must be reported to the department of revenue within 30 days.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-2012 — Election to sell tax receivables
1 provisions
This section lets qualifying taxing agencies sell tax receivables and sets rules for certification, collections, repayment, interest, exemptions, and continued enforcement.
Act or statute Open & ChatUnited States — Tennessee
TCA § 56-13-124 — Dormant captive insurance company
1 provisions
This section defines when a captive insurance company is treated as dormant and sets the conditions for getting, keeping, and ending a letter of dormancy.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-1-112 — Business tax — Taxes invoiced to customers to be included in tax base
1 provisions
If a dealer separately invoices the business tax and passes it to customers, the tax must be added to gross receipts and counted in the tax base for business tax and sales and use tax.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-2018 — Criteria for job tax credit
1 provisions
A qualifying business entity may compute and use certain job, excise, and net operating loss tax credits, with carryovers limited to 15 years.
Act or statute Open & Chat