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 § 67-5-2408 — Lists and records delivered to attorney

  1 provisions

  If suits have not been brought, the commissioner of revenue must return delinquent tax lists to the county trustee, the trustee and county mayor must have suits filed to collect the taxes, and circuit court clerks must give the selected attorney all uncollected tax records.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3006 — Registration with tax collector

  1 provisions

  Taxable persons must register before doing business, either with the county clerk or with the designated city tax collector, depending on who the tax is owed to.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-2-122 — Taxes paid on out-of-state shares of Subchapter S corporation

  1 provisions

  A qualifying resident shareholder may deduct certain tax paid to another state, if Tennessee has a reciprocity agreement with that state.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-1309 — Diesel tax prepaid user authorization for certain farmers

  1 provisions

  Eligible farmers may apply for a diesel tax prepaid user authorization, must prepay the annual diesel tax, and must notify the commissioner within 15 days if they stop farming in the state.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-717 — State and local privilege tax imposition for persons with a substantial nexus in the state and engaged in any vocation, occupation, business or business activity — Distributing state and local business tax

  1 provisions

  Certain persons with substantial nexus and taxable activities in the state are subject to state privilege tax, and some businesses with a municipal location are also subject to municipal tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-212 — Collection of taxes by commissioner

  1 provisions

  If a local collector fails to collect and pay over a state tax, the commissioner may collect the tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 65-29-129 — No exemption from ad valorem taxes

  1 provisions

  Telephone-service cooperatives and foreign corporations are not exempt from ad valorem property taxes and must file assessment schedules with the comptroller of the treasury.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-55-204 — Tax suit — Prejudgment payment of taxes

  1 provisions

  If someone pays the taxes sued for plus interest after the bill is filed but before the land is sold, the municipality’s attorney must dismiss the suit for the covered persons and property.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-218 — Reciprocity of treatment

  1 provisions

  Foreign insurance companies doing business in Tennessee must provide information needed to compute retaliatory taxes, and the commissioner can issue regulations to administer the section.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1334 — Collection of county and city taxes

  1 provisions

  Taxes due to a county or city must be collected like other county or city taxes, at the rate set by that county or city.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-104 — Locality does not meet municipality requirements

  1 provisions

  A locality later found not to be a municipality generally does not have to repay municipal property tax revenues it already spent or obligated, but any unspent, unobligated amount must be returned pro rata to taxpayers.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-8-308 — Privilege tax on filing of claims — Exemption

  1 provisions

  A claim filed with the claims commission is subject to a $25 privilege tax unless a stated exemption applies.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-12-114 — Tax and fees exemption

  1 provisions

  The association is exempt from most fees and state or local taxes, but not examination fees or taxes on real or personal property.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1805 — Payment by part owner

  1 provisions

  People with a partial interest in property assessed to someone else can get a full tax receipt if they pay the required portion; a trustee or collecting official must verify the valuation before issuing it.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1703 — Amount of tax — When due and payable

  1 provisions

  This section sets an annual privilege tax of $400, due each June 1, with late payment becoming delinquent.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-202 — Diesel tax

  1 provisions

  This section imposes a use tax on diesel fuel and certain other fuel, sets per-gallon rates for different periods, and exempts certain dyed diesel except in a stated commercial-carrier use.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-409 — Procedures for claiming exemption — Liability

  1 provisions

  This section tells sellers and certified service providers what records and exemption proof they must collect when a purchaser claims a tax exemption.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1804 — Discount for early payment

  1 provisions

  Local governing bodies may offer discounts for early payment of ad valorem real property taxes, and the county trustee may accept early payments in discretion.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 49-3-1007 — Special school district bonds — Adjustment in tax rate

  1 provisions

  A special school district may certify a tax rate by resolution by September 1 if its bond fund meets the stated 200% cash-on-hand condition; the county trustee must then collect only taxes based on that certified rate.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-809 — Mineral interests — Back assessments — Location

  1 provisions

  The collector of taxes must make a back assessment for escaped mineral-interest property, and mineral interest owners must register and identify the location of the interest or face back assessment, penalties, and interest.

  Act or statute Open & Chat