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 § 67-6-707 — Petition for tax

  1 provisions

  A voter petition can initiate a tax-levying resolution or ordinance, but it must be addressed, signed by enough registered voters, and filed with the correct local official.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-104 — Tax administration fund

  1 provisions

  This section creates a tax administration fund and directs certain tax administration money and expenses into and out of that fund.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2406 — Failure to prosecute — Duties of district attorney general — Removal of attorney for nonprosecution

  1 provisions

  If the county trustee and county mayor do not hire an attorney and start delinquent tax collection suits on time, the district attorney general must act; a court may also remove a delinquent tax attorney after five years of delay unless the delay is satisfactorily explained.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1332 — Lien of taxes — Delinquency

  1 provisions

  Taxes assessed for counties, towns, and cities become a first lien on the property from January 1 of the assessment year and then become due and delinquent like other ad valorem taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2008 — Payment of tax after return of delinquent tax list

  1 provisions

  Delinquent taxes may be received at the county trustee’s office during the stated period, and the county trustee must collect penalties and interest at the same time.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-30-108 — County of situs of newly incorporated municipality to continue to receive tax revenues until July 1 — Exception — Notice to department of revenue

  1 provisions

  New municipalities keep county tax revenue until July 1 after incorporation, unless the incorporation itself takes effect on July 1.

  Notice Open & Chat

• United States — Tennessee

  TCA § 56-4-215 — Foreign companies — Tax upon business in force upon ceasing to transact new business — Failure to pay tax, penalty — Condition to obtain or renew license

  1 provisions

  Foreign insurance companies must keep paying the same tax on business remaining in force after their license expires or they stop new business, and they face a 50% penalty if they do not pay within 60 days after taxes are due.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-802 — Part definitions

  1 provisions

  This section defines terms used in this part, including “agreement,” “person,” “sales tax,” “seller,” “state,” and “use tax.”

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3003 — Privilege tax on sales in business activity in a qualified public use facility and in tourism development zones — Ordinance authorizing privilege tax — Petition by voters calling for election — Election — Duration of tax

  1 provisions

  A municipality may levy a privilege tax of up to 5% on certain sales in a qualified public use facility, and in some tourism development zone businesses tied to that facility, if authorized by ordinance and subject to stated approval procedures.

  Ordinance Open & Chat

• United States — Tennessee

  TCA § 67-3-201 — Gasoline tax

  1 provisions

  This section imposes a gasoline-related privilege tax, with exemptions in part 4 and different per-gallon rates for different date ranges.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-201 — Definitions — Applicability

  1 provisions

  This section says the part’s definitions and general rules apply unless a special case or conflicting specific tax provision says otherwise.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 65-25-122 — Taxes

  1 provisions

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

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-724 — Distribution of taxes — Retention by state in general fund of taxes, interest and penalties assessed due to audit

  1 provisions

  This section splits certain tax, interest, penalties, and fees among county clerks, city officials, the department, local governments, and the state general fund.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-402 — Bottlers and manufacturers of soft drinks. [Contingent repeal date. See subdivision (b)(2).]

  1 provisions

  This section defines bottled soft drinks and nonalcoholic beverages, imposes a 1.9% gross-receipts tax on certain bottled soft drink sellers, gives some exemptions and credits, and requires an annual report by the department of transportation.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 45-2-104 — Equality of taxation

  1 provisions

  The state may not tax state-chartered banks, except for property taxes and banking fees provided by law, unless the same tax can also be legally applied to national banks.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1908 — Local tax for the convention center fund

  1 provisions

  A qualifying metropolitan government may levy a 1% surcharge or tax on short vehicle rentals, if the metropolitan council adopts an ordinance.

  Treaty Open & Chat

• United States — Tennessee

  TCA § 67-3-512 — Payment of taxes and fees by fuel blenders

  1 provisions

  People who blend untaxed materials with taxed petroleum products must pay the chapter’s taxes and fees on the untaxed portion.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2410 — Penalties, fees and costs — Duties of clerk

  1 provisions

  This section adds a 10% penalty on delinquent taxes when tax-lien suits are filed, allows a 20% penalty in certain counties if approved by resolution, sets sheriff fees and court costs, and says clerks do not have to prepare tax-enforcement pleadings and notices.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-12-215 — Tax and fee exemption

  1 provisions

  The association is exempt from paying most state and local fees and taxes, except taxes on real property.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 69-5-817 — Trustee to collect assessments — Notice to delinquents — Penalty

  1 provisions

  The trustee must collect the assessments and other land taxes, and the county trustee must send written delinquency notice within 10 days after a drainage tax becomes delinquent.

  Notice Open & Chat