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
If the tax is in jeopardy, the commissioner or delegate may demand immediate payment and may levy without the usual ten-day period. Otherwise, before levying on a person’s wages or salary for unpaid tax, written notice must be given at least 10 days in advance.
United States — Tennessee
1 provisions
Municipal collectors must turn over collected taxes, fines, and forfeitures to the treasurer on the first Monday of January and July each year, or be liable for the delinquency and costs. Certain county trustees may also be given power to collect long-delinquent taxes if a local ordinance authorizes it.
United States — Tennessee
1 provisions
Most fiduciaries who receive taxable income for Tennessee residents must file returns and pay the tax, but certain trustees are exempt and must instead report income to the relevant beneficiary or grantor.
United States — Tennessee
1 provisions
The governor’s budget document must include Tennessee income and appropriation statements; if appropriations outpace income growth, the governor and general assembly must file or pass a single-subject bill stating the dollar and percentage overage.
United States — Tennessee
1 provisions
This section says the listed state taxes are not changed by the referenced chapter, and the officers named in § 8-22-101 must collect and account for those taxes.
United States — Tennessee
1 provisions
A county tax under this part needs a two-thirds county legislative body resolution, and the presiding officer must send a copy to state revenue officials. The Department of Revenue cannot collect the tax until the first day of a month at least 30 days after receiving the certified copy.
United States — Tennessee
1 provisions
For delinquent county tax sales, the clerk of court must bid for the governmental entities when no higher bid is made, unless the county legislative body has decided no bid should be made; the legislative body may also direct no bid for certain nonbuildable or nonconforming parcels.
United States — Tennessee
1 provisions
If a collector dies or leaves without settling taxes, the sureties may seek an order to collect the unpaid taxes, and the county legislative body must record the proof and issue the order.
United States — Tennessee
1 provisions
Licensed suppliers and bonded importers selling taxable petroleum products must collect the taxes and fees from the purchaser.
United States — Tennessee
1 provisions
The tax becomes delinquent on the 16th day of the month after the month in which it accrues.
United States — Tennessee
1 provisions
Food retail sales are taxed at 4% of the sales price, except where subsection (b) or other contrary provisions apply; certain items are taxed at the rate used for retail tangible personal property.
United States — Tennessee
1 provisions
Fantasy sports contests offered to Tennessee consumers are taxed at 6% of adjusted revenues.
United States — Tennessee
1 provisions
The collector must remit collected taxes to the county or metropolitan government trustee, and the trustee must place the proceeds in funds designated by the governing body.
United States — Tennessee
1 provisions
Certain liquified-gas vehicle users must prepay the tax annually to the commissioner; out-of-state users must pay the liquified gas tax on delivery.
United States — Tennessee
1 provisions
The general assembly says a simplified sales and use tax system should reduce the burden and cost of collection for vendors, and Tennessee should join multi-state discussions to simplify and modernize sales and use tax administration.
United States — Tennessee
1 provisions
The minimum franchise tax under this section is $100.
United States — Tennessee
1 provisions
The municipality’s legislative body must levy an ad valorem tax on all taxable property to pay bond principal and interest, including any amounts not covered by collected assessments set aside for that purpose.
United States — Tennessee
1 provisions
This section sets out several Tennessee franchise and excise tax credits, limits, carry-forward rules, and approval steps.
United States — Tennessee
1 provisions
This section tells how taxes already collected from certain investment companies are allocated to counties and municipalities, and gives the commissioner and department reporting and enforcement powers.
United States — Tennessee
1 provisions
The state pledges certain tax and fee revenues to pay bond principal and interest, and it limits changes to those revenues while the covered bonds remain outstanding.