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
Permittees or licensees may claim a highway user fuel tax credit for qualifying fuel bought in Tennessee and used outside Tennessee, and they may carry excess credit forward or request a refund if the stated conditions and deadlines are met.
United States — Tennessee
1 provisions
Licensees offering sports wagering must pay a 20% privilege tax on adjusted gross income, paid monthly to the corporation, and follow the required accounting and distribution rules.
United States — Tennessee
1 provisions
Qualified sellers can get relief from unpaid sales or use tax before registration, but must meet registration and compliance conditions.
United States — Tennessee
1 provisions
Certain wholesale sellers of electric current must pay a 5% payment in lieu of tax to Tennessee, with some credits and an exception for Tennessee Valley authority transactions.
United States — Tennessee
1 provisions
Captive insurance companies must pay annual premium taxes to the department by March 15, with specified rates, minimums, maximums, penalties, and interest for late payment.
United States — Tennessee
1 provisions
This section sets fees and taxes for selling alcoholic beverages on-premises, including license fees, annual privilege taxes, reporting rules, and an exception for some nonprofit and political sellers.
United States — Tennessee
1 provisions
When a dealer sells or quits the business, the dealer must file a final return and pay within 15 days. A buyer or successor must hold back enough purchase money to cover unpaid taxes, interest, and penalties, and a buyer may get a release if the affidavit and notice rules are met.
United States — Tennessee
1 provisions
Operators must send monthly tax returns to the commissioner by the 15th day of the following month, and the return must include a remittance for the tax due.
United States — Tennessee
1 provisions
An export tax of 1/20 of 1¢ per gallon applies to certain petroleum products exported from the state. If the special privilege tax was already paid, 19/20 of that tax may be credited on a monthly return or refunded.
United States — Tennessee
1 provisions
Investment companies must pay an annual tax to the commissioner of revenue.
United States — Tennessee
1 provisions
Operators who lease, rent, or charge for rooms must collect the tax from the transient and remit it to the metropolitan department of finance by the 20th of the next month.
United States — Tennessee
1 provisions
Covered employees are treated as the client’s employees for sales tax purposes, and the client remains liable for sales tax on its goods or services.
United States — Tennessee
1 provisions
A corporation in a municipality with an urban brownfield redevelopment project may prepare and submit an economic impact plan, but the taxes allocated under an approved plan can only be used for permitted redevelopment purposes.
United States — Tennessee
1 provisions
County mutual insurance companies must pay premium tax, and companies writing fire insurance or fire-covered lines must pay additional taxes. Quarterly tax payments are due on specified dates, and failures can trigger interest and penalties.
United States — Tennessee
1 provisions
This section lists income-tax exemptions and exclusions for certain amounts, ages, taxpayers, income sources, and entities.
United States — Tennessee
1 provisions
This section sets how interest is added to late or deficient tax payments and when interest applies to refunds or credits.
United States — Tennessee
1 provisions
When a new municipality incorporates, the county or counties keep the tax revenue from the area until July 1 after incorporation, unless the incorporation takes effect on July 1. The municipality must notify the department of revenue before the incorporation becomes effective.
United States — Tennessee
1 provisions
The commissioner must examine filed returns promptly, determine the correct tax, and may request information from any person when needed.
United States — Tennessee
1 provisions
Most of the tax proceeds must go to the highway fund, with smaller amounts going to the general fund and specified monthly distributions to local governments.
United States — Tennessee
1 provisions
People, groups, or corporations that violate § 67-5-2301 become personally and primarily liable for delinquent taxes, interest, and penalties.