Esheria Regulatory Atlas
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
1 provisions
The comptroller administers the telecommunications tax reduction fund, pays qualifying telecommunications service providers, and the fund later stops with a claim deadline.
United States — Tennessee
1 provisions
Mailing rules determine when certain tax documents and payments are treated as filed and received; late filings may still avoid delinquency for a 24-hour grace period.
United States — Tennessee
1 provisions
A cigarette rolling machine operator must calculate and remit the tax on cigarettes made with the machine, using the required tax forms. The tax is levied on the consumer, at the rate in § 67-4-1004, with § 67-4-1004(b) not applying.
United States — Tennessee
1 provisions
This section does not create a new tax; it sets how taxes already collected from cemetery companies are allocated.
United States — Tennessee
1 provisions
A merchant must pay the tax within 48 hours after getting possession of an unauthorized substance without a stamp, and must then affix the stamps.
United States — Tennessee
1 provisions
Counties and municipalities generally may not tax the same privilege twice under the stated sequence rules, but a qualifying municipality may levy a hotel/motel tax despite county taxes, and certain cities are excluded for occupancy-tax authority.
United States — Tennessee
1 provisions
Municipal electric systems that provide covered services must make tax equivalent payments, with limits and exclusions set by the section.
United States — Tennessee
1 provisions
A governmental body with an interest in a delinquent-tax lien may ask the court to appoint a receiver to collect rents from the property.
United States — Tennessee
1 provisions
If property is sold, deferred taxes are not penalized like delinquent taxes, but interest accrues at 10% per year and the taxes plus interest stay a first lien on the property until paid.
United States — Tennessee
1 provisions
Premium taxes for certain purchasing-group coverage must be charged at the same rate and face the same interest, fines, and penalties as comparable premium taxes, with payment allocated in a set order.
United States — Tennessee
1 provisions
This section defines “Collector,” “Tax entity,” and “Taxpayer” for the chapter.
United States — Tennessee
1 provisions
Auditors must investigate delinquent and unpaid inheritance, succession, privilege, and ad valorem taxes and determine the correct amount owed.
United States — Tennessee
1 provisions
Inactive or terminated taxable entities still must file a return and pay the business tax, which cannot be less than the minimum tax in this subsection.
United States — Tennessee
1 provisions
The operator must file a monthly tax return with the authorized collector, and the collector must audit operators at least yearly and report quarterly to the municipal legislative body.
United States — Tennessee
1 provisions
Taxes under § 65-7-114 must be collected and paid into the local treasury like other local taxes.
United States — Tennessee
1 provisions
Insurance companies writing workers’ compensation insurance must pay a 4% tax on gross premiums, plus a 0.4% surcharge, with a small-employer exception for the surcharge.
United States — Tennessee
1 provisions
A county or municipality may authorize certain older taxpayers to defer part of the property taxes on their principal residence.
United States — Tennessee
1 provisions
The commissioner of revenue must report delinquent licensed dealers to the alcoholic beverage commission, and dealers with unpaid taxes can face license suspension, revocation, or delayed renewal.
United States — Tennessee
1 provisions
The commissioner of revenue, the comptroller of the treasury, and their authorized representatives may examine records, summon relevant persons, and take testimony under oath to determine tax correctness, assess taxes, and collect tax or fee liabilities.
United States — Tennessee
1 provisions
County and city bodies must levy or use tax funds to support free public libraries, and the county trustee must keep and distribute certain levy funds separately.