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
This section provides property tax relief to qualifying disabled veterans and certain surviving spouses, with limits, conditions, and a confidentiality rule.
United States — Tennessee
1 provisions
This section tells local governments how to keep and divide certain tourism-related tax proceeds, including when some money must go to tourism, a reserve fund, or the general fund.
United States — Tennessee
1 provisions
A municipality may pledge its full faith and credit and unlimited taxing power to secure certain bonds, and bondholders may enforce those rights in court.
United States — Tennessee
1 provisions
This section defines distributable and localized property and tells the comptroller of the treasury how to apportion them among taxing districts.
United States — Tennessee
1 provisions
Use tax on an automobile manufacturer’s transfer of a motor vehicle from inventory for its own use is computed under this section.
United States — Tennessee
1 provisions
If a tax-collection case is brought, and the tax claim is pleaded as barred under § 67-1-1501 and the court is satisfied the plea is true, the court must dismiss the case and direct a tax-book entry of the judgment.
United States — Tennessee
1 provisions
Liquified gas used to propel motor vehicles on public highways is subject to use tax, with a specified diesel gallon equivalent factor and changing per-gallon rates over time; governmental agencies are exempt.
United States — Tennessee
1 provisions
A surcharge must be handled like the underlying local tax, with the same rules, remedies, penalties, and interest; the revenue department also keeps a 1.125% administrative fee and remits the rest to the local government.
United States — Tennessee
1 provisions
A business may receive an annual credit against certain county and municipal taxes and fees for vehicles registered in Tennessee.
United States — Tennessee
1 provisions
Cities, counties, and metropolitan governments may enter lease or lease-purchase agreements for projects and may levy a direct annual tax to pay the rent due under those agreements.
United States — Tennessee
1 provisions
If an examination shows a dealer overpaid tax in one month or on some transactions, that overpayment must be applied to any tax deficiency before interest and penalty are calculated.
United States — Tennessee
1 provisions
A municipality that provides services authorized by § 7-52-401 must make tax equivalent payments and allocate a regulatory cost amount based on comparable taxes.
United States — Tennessee
1 provisions
County and municipal governing bodies cannot levy a tax rate above the certified tax rate until they approve a resolution or ordinance and follow the notice/hearing procedure.
United States — Tennessee
1 provisions
Some government and educational property is exempt from taxation, but certain investment property and some leased government property are taxed or pay taxes in lieu of tax.
United States — Tennessee
1 provisions
Certain gas, water, and electric businesses must pay a gross-receipts tax, with a lower rate for some gas businesses and specific exemptions.
United States — Tennessee
1 provisions
A municipality may enter into leases or projects from an authority if the project is within the municipality, and its governing body must set up a tax to pay lease rent and related costs.
United States — Tennessee
1 provisions
If a person who owes tax does not pay within 10 days after notice and demand, the commissioner or the commissioner's delegate may collect the tax by levy on the person’s property and rights to property.
United States — Tennessee
1 provisions
The tax becomes delinquent on the 16th day of the month after the month it accrues, and the department keeps interest and penalties collected under this part.
United States — Tennessee
1 provisions
A successor who buys a business subject to tax must pay the tax before getting a license for taxable acts. Certain agents and fiduciaries are also subject to the tax on the privileges they perform.
United States — Tennessee
1 provisions
This section classifies foreign and domestic LLCs for Tennessee state and local tax purposes, and treats their members as subject to taxes in the same way as partners.