United States — Tennessee
TCA § 67-5-2405 — Filing and prosecution of suits
1 provisions
The attorney must file delinquent land tax suits in county circuit or chancery court between February 1 and April 1.
Act or statute Open & Chat
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 § 67-3-510 — Backup payment by end user — Joint liability of ultimate vendor
1 provisions
Backup taxes and fees are imposed on end users of taxable petroleum products, and certain wholesalers and end users can be jointly liable when the taxes have not been paid and they know the fuel will be used in a nonexempt way.
Act or statute Open & ChatUnited States — Tennessee
TCA § 4-28-105 — Standardized format for TNInvestco to apply for investment tax credits — Information required in applications — Submission of irrevocable investment commitments — Penalty for failure to perform — Review of applications — Criteria — Aggregate amount of investment tax credits to be allocated — Deadline for approval
1 provisions
This section sets the application process, deadlines, review criteria, allocation limits, and penalty rules for TNInvestco investment tax credits.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-6-711 — [Reserved.]
1 provisions
This section sets fallback rules for distributing local tax revenue and lets certain local governments make contract-based alternative distributions.
Act or statute Open & ChatUnited States — Tennessee
TCA § 7-39-403 — Part definitions
1 provisions
This section defines terms used in this part, including tax-rate, gas-system, municipality, and fiscal-year definitions.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-510 — Establishment of county tax rate
1 provisions
County legislative bodies must set county property tax rates on the first Monday in July, or as soon after that as practicable.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-2411 — Dismissal on payment of taxes
1 provisions
Tax-collection proceedings are automatically dismissed when the defendant pays the taxes due, plus interest, penalty, and accrued court costs; if the payment fails, the proceedings are automatically reinstated.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-1-912 — Provisions applicable to county taxes
1 provisions
County tax money paid under protest must be deposited in the county treasury, with notice given to county officials. If a court later finds the tax was wrongly collected, the county must refund the tax, pay court-determined interest up to the legal rate, and pay the costs.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-7-103 — Tax levied — Lien created
1 provisions
A severance tax is imposed on coal products severed from the ground in Tennessee.
Act or statute Open & ChatUnited States — Tennessee
TCA § 5-9-312 — Judgment against county — Tax levy
1 provisions
If a judgment is obtained against a county, the county legislative body must levy a tax to pay it, and the collected taxes must be used immediately to pay that judgment.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-206 — Payment — Penalty and interest
1 provisions
Taxpayers must pay covered taxes when due; unpaid tax becomes delinquent after 30 days, or 45 days for the privilege tax on litigation. The commissioner may waive penalties under § 67-1-803, but no other collector may do so.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-1901 — Collection and remittance of surcharge or tax — Definition
1 provisions
Motor-vehicle rental businesses must collect and remit a 3% surcharge or tax on qualifying short-term rentals delivered in this state, subject to stated exclusions.
Act or statute Open & ChatUnited States — Tennessee
TCA § 16-15-5006 — Financial responsibility of counties — Litigation tax for counties
1 provisions
Counties must pay general sessions judges and may impose a local litigation tax on certain cases if approved and certified as required.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-3-513 — Tax on cross-border movements of petroleum products
1 provisions
Licensed exporters and importers must pay or report petroleum-product taxes in several diversion situations, and some exporters may seek refunds.
Order Open & ChatUnited States — Tennessee
TCA § 7-3-201 — Privilege taxes
1 provisions
A metropolitan government may levy certain privilege taxes in its general services district and, by metropolitan council action, in its urban services district.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-718 — Extension of time for filing or payment
1 provisions
The commissioner may grant one extension of up to 30 days for a business tax filer, if good cause is shown. The request must be written, signed, explain why it is needed, and be filed before the return is delinquent.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-6-389 — Exemption for private communications services
1 provisions
Private communications services can be exempt from this chapter’s tax if they are used for communications with an in-state computer or telecommunications center and the purchaser qualifies under the headquarters tax credit rules.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-4-2005 — Doing business in state is taxable privilege
1 provisions
Doing business in Tennessee or exercising the corporate franchise is treated as a taxable privilege, and the tax is imposed as an accrued tax for the relevant tax year.
Act or statute Open & ChatUnited States — Tennessee
TCA § 32-3-113 — Application of federal estate tax or generation-skipping transfer tax law for certain decedents
1 provisions
This section says certain wills and trusts are read as referring to federal estate and generation-skipping transfer tax law as it existed on December 31, 2009, unless a listed exception applies.
Act or statute Open & ChatUnited States — Tennessee
TCA § 67-5-1008 — Present use valuation — Capitalization of income method — Rollback taxes — Involuntary conversion of use
1 provisions
This section sets how classified agricultural, forest, and open-space land is valued and when rollback taxes become due if the land loses that classification.
Act or statute Open & Chat