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 defines several tax terms and says certain people are subject to the chapter’s tax if they have a legal domicile in Tennessee or keep a Tennessee residence for more than six months in the tax year.
United States — Tennessee
1 provisions
The commissioner may, at the commissioner’s discretion, make and end managed compliance agreements with eligible dealers, and may audit them if specified default and notice conditions are met.
United States — Tennessee
1 provisions
The commissioner must maintain several tax databases, including boundary changes, sales and use tax rates, zip code assignments, and FIPS codes; a seller may use an address-based system if the commissioner develops one under the Mobile Telecommunications Sourcing Act.
United States — Tennessee
1 provisions
Assessments become liens on the affected land and remain in place despite state, county, or city tax enforcement or tax sale.
United States — Tennessee
1 provisions
This section lets property tax assessments be corrected for certain factual errors and sets deadlines for refunds, corrections, and appeals.
United States — Tennessee
1 provisions
If a municipality runs an electric system outside the state, it may collect extra amounts needed to make tax or tax-equivalent payments in the adjacent state.
United States — Tennessee
1 provisions
Tax deferrals in this part are exempt from certain delinquent-tax penalties and collection limitation rules.
United States — Tennessee
1 provisions
This provision defines “person” and “preparer of tax returns,” and lists when someone is not treated as a preparer of tax returns.
United States — Tennessee
1 provisions
If a trust gift would lose charitable-deduction eligibility before it takes effect, the donor is presumed to have intended a tax-exempt trust, unless the donor clearly said otherwise, and the court may reform the trust.
United States — Tennessee
1 provisions
This section generally bars tax-free purchases of undyed diesel fuel, but lets certain limited user permit holders buy undyed diesel tax-free if they meet the permit conditions.
United States — Tennessee
1 provisions
Sales made in the listed business activities are subject to state tax, but sales by direct-to-home satellite television programming services are exempt.
United States — Tennessee
1 provisions
Certain joint ventures must be subject to, and pay, the taxes required by title 67, chapter 4, parts 20 and 21, or any replacement tax.
United States — Tennessee
1 provisions
A person who gets title from a tax proceeding generally keeps that title unless a court challenge is filed within three years of recording the tax deed or sale order.
United States — Tennessee
1 provisions
A nonprofit LLC must be treated as separate from its sole nonprofit-corporation member for state and local taxes, and it must file annual reports and other required filings with the secretary of state.
United States — Tennessee
1 provisions
This provision divides specified tax revenues among the general fund, counties, municipalities, and the highway fund, with some revenues directed entirely to the state highway fund.
United States — Tennessee
1 provisions
This section imposes an amusement tax on certain admissions, dues, fees, charges, and use of property for recreation, with a stated exception for free or complimentary dues or fees given to people attending a public school, college, or university.
United States — Tennessee
1 provisions
When a special school district is reappraised, county officials must recalculate and certify an adjusted tax rate, and the district board must give notice before seeking a higher rate.
United States — Tennessee
1 provisions
The county legislative body must levy an annual special tax to pay for the bridge, capped at the amount of the state tax for that year.
United States — Tennessee
1 provisions
Operators must add the tax to hotel occupancy invoices, collect it from transients, and remit it to the municipality. After 30 continuous days of occupancy, the person gets a refund or credit, and the operator gets credit if the tax was already paid or reported.
United States — Tennessee
1 provisions
If delinquent-tax suits are already pending on the same property, the complainant can get them consolidated by filing a notice of consolidation.