Esheria Regulatory Atlas

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 § 67-3-1201 — Part definitions

  1 provisions

  This section defines several terms used in the part, including fuel taxes, licensee and permittee, qualified motor vehicle, recreational vehicle, revocation, and suspension.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-1-220 — County of situs to continue receiving tax revenues from new municipality until July 1 — Exception — Notice to department

  1 provisions

  A new municipality must notify the department of revenue before incorporation becomes effective, and county tax revenue from the newly incorporated area continues to go to the county until July 1 after incorporation unless the incorporation takes effect on July 1.

  Notice Open & Chat

• United States — Tennessee

  TCA § 67-2-112 — Date tax due — Member of armed forces serving during period of hostilities

  1 provisions

  Tax for income from the tax year is generally due in full by the 15th day of the fourth month after year-end, but certain service members get a delayed due date.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-55-205 — Tax suit — Enforcement of judgment

  1 provisions

  If defendants do not settle the taxes due, the court may enter judgment or decree and enforce the tax lien by selling the assessed land.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2204 — Levy of annual license tax — Issuance of certificate — Six-month license — Display of license — Refund or credit — Duplicate license — Nontransferable — Application for renewal — Denial — Penalties

  1 provisions

  Owners of bona fide coin-operated amusement machines must pay annual license tax and follow certificate, display, renewal, and identification rules; the commissioner issues certificates, may issue duplicates, and may refuse renewal or suspend/revoke for listed violations.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 68-11-830 — Intermediate care facilities for individuals with intellectual disabilities (ICF/IID) — Exercise of enforcement powers — Taxation

  1 provisions

  ICF/IIDs must pay a monthly tax, and the commissioner has enforcement and rulemaking powers tied to collection and delinquency.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2205 — Machine tax — Sticker

  1 provisions

  Owners of bona fide coin-operated amusement machines must pay a $10 machine tax per machine before putting it into commercial public use, and the commissioner issues a sticker as proof of payment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-201 — Real property transferred between exempt and nonexempt persons

  1 provisions

  When exempt real property is transferred and becomes nonexempt, taxes are due from the transfer date and the new nonexempt owner must report the change to the assessor.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1706 — Additional tax

  1 provisions

  Taxes levied by this part are added on top of all other taxes and fees required by law.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-804 — Delinquency — Negligence — Fraud — Dishonor of check — Exceptions

  1 provisions

  This section imposes tax penalties for late returns, late payments, negligence, fraud, and dishonored payment instruments, and lets the commissioner waive penalties for good and reasonable cause.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 48-249-1003 — LLC tax classification

  1 provisions

  Tennessee taxes treat domestic and foreign LLCs as partnerships or corporations based on federal classification, and tax the relevant members and equity holders accordingly.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 48-69-117 — No exemption from ad valorem property taxes

  1 provisions

  Cooperatives and foreign corporations transacting business under this chapter are not exempt from ad valorem property taxes, and assessment schedules for certain property must be filed with the comptroller of the treasury.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1807 — Applicable laws — Conditions precedent for recovery — Conflicting laws

  1 provisions

  Taxes paid on or after January 1, 1986 follow this part’s refund and recovery rules, and a taxpayer does not need to have paid under protest, involuntarily, or under duress to sue for recovery. For taxes paid before that date, suit is allowed only if the tax was paid under protest.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 5-17-106 — Fire and emergency services tax — Levy

  1 provisions

  The county legislative body or other governing body must levy an annual fire and emergency services tax on property owners in each district. Certain counties may levy it only if they meet the stated population range and established the district after April 8, 1992.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-538 — Customer refund procedures for over-collected sales or use taxes

  1 provisions

  This section sets steps for a purchaser seeking a refund of over-collected sales or use taxes from a seller.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2807 — Assessment of tax, penalties and interest — Notice — Collection

  1 provisions

  The commissioner must assess and collect unpaid tax, penalties, and interest from affected merchants, and notify the merchant in writing.

  Notice Open & Chat

• United States — Tennessee

  TCA § 9-11-115 — Tax levy for cash basis

  1 provisions

  The governing body must pass a property tax levy after the appropriation ordinance or resolution, using the prior year’s cash tax collection experience to set a rate needed to balance the budget on a cash basis.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-7-201 — Tax authorized — Use and benefit — Allocation

  1 provisions

  County legislative bodies may levy a tax on certain extracted minerals and, in a narrow population range, redirect the revenue to other county funds by a two-thirds vote.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 45-4-803 — State and federal credit unions to be equally subject to taxation

  1 provisions

  This section limits how Tennessee taxes state-chartered credit unions, allowing such taxes only if the same tax can also be lawfully applied to federally chartered credit unions in the state, with exceptions for property taxes and credit union fees set by law.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-111 — Statewide uniformity of harvest or severance taxes

  1 provisions

  A tax on harvesting or severing row crops, timber, or other plants must be equal and uniform in every county, and cities or counties generally may not levy such a tax after July 30, 1997 unless general law authorizes it.

  Act or statute Open & Chat