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 § 67-1-1501 — Limitation on assessment and collection of taxes

  1 provisions

  This section sets time limits for assessing and collecting certain taxes and bars some tax liens after six years unless collection action starts in time.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 5-17-107 — Fire and emergency services tax — Inclusion in property tax

  1 provisions

  The fire and emergency services tax is to be assessed and collected like the county property tax, and treated as part of that tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2908 — Tax based on the floor area of residential development

  1 provisions

  A county may levy a tax on residential development floor area, but the initial rate cannot exceed $1.00 per square foot.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-101 — Short title — Nature of tax

  1 provisions

  This chapter is called the “Retailers' Sales Tax Act,” and the tax it imposes is added on top of other privilege taxes, fees, and taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-8-206 — Tax charged upon entire estate — Affidavit

  1 provisions

  The executor must pay the Tennessee estate tax to the commissioner of revenue and file an affidavit with specified tax and estate details.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-4-103 — Tax added to room invoice — Tax on short-term rental unit — Collection and remittance of tax

  1 provisions

  Operators must add the tax to hotel invoices, give or send the invoice to the transient, collect the tax from the transient, and remit it to the tax collection official.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1431 — Action where tax in jeopardy

  1 provisions

  If the commissioner thinks tax collection is in jeopardy, the commissioner or delegate can immediately close the taxable period, demand immediate payment, and assess the tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1627 — Collector's action for reimbursement of tax paid by collector

  1 provisions

  A tax collector who paid tax owed after failing to collect it may sue the defaulting taxpayer for the tax and 6% annual interest, if the suit is filed within one year after payment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2508 — Sale of property — Political subdivision as purchaser

  1 provisions

  Certain Tennessee local governments may bid on tax-sale property and use several related financing and settlement options.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 35-6-506 — Adjustments between principal and income because of taxes

  1 provisions

  A fiduciary may adjust principal and income for certain tax-related shifts, and an estate or trust must reimburse principal from income in specified cases.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-703 — Priority of county levy

  1 provisions

  County tax levies take priority over city or town levies, but cities and towns may levy the tax within the limits and rate rules stated here.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 16-18-305 — Levy of state privilege tax on litigation — Collection — Liability for failure to collect or disburse tax — Tax when exercising concurrent general sessions court jurisdiction

  1 provisions

  This section imposes state privilege taxes on litigation in municipal court cases and certain parking-space ordinance violations, sets a 2% commission for municipal court clerks, and makes clerks liable if they fail to collect and pay over the taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2002 — Tax for state purposes only

  1 provisions

  The tax is a state tax only, and counties, municipalities, and taxing districts may not levy a similar tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-801 — Power to levy tax

  1 provisions

  This part’s tax is a state tax only, and counties, municipalities, and taxing districts may not levy a similar tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1705 — Disclosure for tax enforcement

  1 provisions

  Tax returns and tax information may be disclosed only to specified tax-enforcement officials and only for limited official purposes; certain special-investigations records are confidential and generally may not be disclosed.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-302 — Nature of tax — Exemption from other taxes

  1 provisions

  State tax applies to the privilege here, and counties and municipalities may not tax it.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 69-6-145 — Collection of ad valorem taxes — Commission — Delinquent taxes

  1 provisions

  The county trustee collects ad valorem taxes for lands in the watershed district, gets a 1% commission, and must account to the district treasurer quarterly.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3004 — Tourism development zone business tax

  1 provisions

  This section imposes a tourism development zone business tax on persons doing business in the designated zone. A dealer may separately invoice the tax and pass it on to customers.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1707 — Disclosure for miscellaneous purposes

  1 provisions

  This section lets the commissioner and some agencies disclose tax information in specific situations, but it also limits what recipients may do with that information.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-217 — Credit against franchise and excise taxes

  1 provisions

  Premium taxes collected under §§ 56-4-201 to 56-4-214 create a single credit against the listed franchise and excise taxes, and those taxes no longer apply to insurance companies for tax years beginning on or after December 15, 2002.

  Act or statute Open & Chat