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 § 65-25-135 — Retail sales and distribution of liquefied petroleum gas

  1 provisions

  An electric cooperative may participate in propane retail sales and related services, but the business must be run through a for-profit entity and follow separation, allocation, financing, tax, and cost rules.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1808 — Partial payment of property taxes

  1 provisions

  The county trustee may accept partial property tax payments for the current tax year before the tax rate is set, if the required plan is filed with the comptroller first.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-304 — Measurement of floorstock tax

  1 provisions

  This section makes inventory floorstock tax rules apply to certain petroleum products when tax rates increase, and requires affected holders to take inventory and report gallons on commissioner forms.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1704 — Disclosure for administrative purposes — Tax collection

  1 provisions

  This section controls when returns and tax information may be inspected or disclosed, and it imposes confidentiality limits on recipients.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 13-20-205 — Redevelopment plan containing tax increment financing provisions — Allocation of taxes collected — Contents of plan — Tax status of property leased

  1 provisions

  The section lets an authority adopt a redevelopment or urban renewal plan with tax increment financing, and sets rules for how taxes are allocated and when notices, hearings, and plan details are required.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2005 — Delinquent municipal real property taxes — Tax sale

  1 provisions

  If a municipal corporation uses the county trustee or delinquent tax attorney to collect delinquent real property taxes, its officers must certify the taxes to the county trustee by April 1 of the second calendar year after they become due.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-22-110 — Due date of taxes — Tax collector — Distress warrants

  1 provisions

  City taxes are generally due on November 1, except certain listed taxes; the treasurer keeps the tax books and acts as the city’s tax collector; distress warrants may be used to collect taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2810 — Construction

  1 provisions

  Voluntary payment or compliance under this part does not create immunity from criminal prosecution or conviction for violating title 39, chapter 17, part 4.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 48-61-114 — Effect of entity conversion

  1 provisions

  This section says what happens when an entity converts: the survivor keeps the property, liabilities, and pending cases, and the conversion is not treated as a dissolution.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-56-109 — Acceptance of partial payments of property taxes — Acceptance of taxes paid by electronic funds

  1 provisions

  Municipalities that collect their own property taxes may choose by ordinance to accept partial payments, but they must file a plan with the comptroller before doing so.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1801 — Collector — Place of payment — Collection agent — Evidence of taxes — Deposits — Subrogation — Electronic funds transfers

  1 provisions

  The county trustee collects certain property taxes, may use banks for tax deposits, and may accept partial payments and electronic transfers subject to notice and filing requirements.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-8-208 — Adjustment upon change in federal tax payment

  1 provisions

  If federal estate tax is finally increased or decreased, Tennessee estate tax is adjusted accordingly; if the federal tax decreases, the executor must file a prescribed affidavit and the commissioner must pay any refund due plus interest.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-2-124 — Effect of reduction to rate of tax — Annual reduction of tax — Elimination of tax

  1 provisions

  The section says the tax rate is to be reduced by 1% annually and that the income tax is eliminated for tax years starting on or after January 1, 2021.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2103 — Nature of proceedings

  1 provisions

  Property tax lien enforcement proceedings are treated as in rem proceedings, and interested persons are deemed to have notice when the parcel is seized after a complaint is filed.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-504 — Authority to levy and impose private act privilege taxes in municipality with two premier type tourist resort municipalities in the same county

  1 provisions

  Certain municipalities in a qualifying tourist resort county may levy specific privilege taxes, subject to a vote and ordinance requirements, with stated exemptions and refund rules.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-52-307 — Payments to taxing jurisdictions

  1 provisions

  The municipality must direct and divide tax equivalent payments to county and city taxing jurisdictions under specified formulas, subject to listed exceptions and caps.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2015 — Filing of returns — Payment of tax — Penalty

  1 provisions

  Taxpayers must file the franchise and excise tax return by the fifteenth day of the fourth month after their taxable year ends and pay the tax when filing.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2013 — De minimus property tax

  1 provisions

  Officials may skip billing, referral, or late-payment charges for a very small property tax under $5 when authorized, and they must keep a parcel-by-year list of these taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2809 — Unauthorized substances tax account — Remittance of tax once unencumbered — Application of proceeds of tax

  1 provisions

  The commissioner must place tax proceeds into a special account, then remit and allocate unencumbered proceeds on a quarterly or more frequent basis according to the section’s order of priority.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2910 — Collection of tax

  1 provisions

  For residential building permits, the permit official must estimate the school facilities privilege tax, and the applicant must sign a form acknowledging the tax liability.

  Act or statute Open & Chat