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
A taxpayer may claim a credit against gross receipts privilege taxes for franchise and excise taxes paid once the required annual reports are filed.
United States — Tennessee
1 provisions
The tax collection official gets additional tax-collection powers, and taxpayers have the remedy in § 67-1-911 for illegal assessment or collection claims.
United States — Tennessee
1 provisions
Most persons doing business in Tennessee with a substantial nexus must pay an annual excise tax; some not-for-profit activity is treated differently.
United States — Tennessee
1 provisions
Responding out-of-state businesses and employees must pay certain transaction taxes and fees when those amounts are handled by registered collectors.
United States — Tennessee
1 provisions
Delinquent personal property taxes may be collected by the trustee or collector using distraint, sale, suit, or garnishment, with notice rules and an exception for leased property assessed to a lessee.
United States — Tennessee
1 provisions
This section exempts certain corporation property, bonds, and income from Tennessee taxation, and sets rules for payments in lieu of taxes, reporting, liens, and public notice.
United States — Tennessee
1 provisions
Interest of 1.5% is added to delinquent tax amounts on March 1 after the tax due date and on the first day of each following month, with special rules for municipal taxes and some counties.
United States — Tennessee
1 provisions
When real property tax payment is deferred, the taxes keep accruing annually, but they do not become due until the deferral ends. The unpaid taxes become a first-priority lien and earn 10% interest per year.
United States — Tennessee
1 provisions
A trustee must pay certain taxes from income or principal depending on how receipts are allocated, and must adjust receipts if taxes are reduced by a beneficiary-payment deduction.
United States — Tennessee
1 provisions
An authority may adopt a transit-oriented redevelopment plan with a tax increment financing provision, and the plan must include specific estimates and be shared with the public and affected agencies.
United States — Tennessee
1 provisions
This section defines terms used in the part, including commissioner, department, person, return, tax administration, tax administration information, tax information, taxpayer identity, and unit of local government.
United States — Tennessee
1 provisions
The county trustee may appoint deputies to collect delinquent taxes and may accept partial payments, but must file a plan with the comptroller at least 30 days before accepting them.
United States — Tennessee
1 provisions
This provision exempts the corporation’s property and bond-related income from Tennessee taxation and sets rules for PILOT agreements, reporting, fees, and immunity.
United States — Tennessee
1 provisions
This section makes the state tax under this part the only tax on bona fide coin-operated amusement machines, bars local governments from adding their own taxes or fees, and gives the commissioner of revenue rulemaking power.
United States — Tennessee
1 provisions
This section gives dealers several sales-tax credits, deductions, reimbursements, and refund-related adjustments, and it sets a 90-day limit for one refund-statement period.
United States — Tennessee
1 provisions
A tax is imposed on every generation-skipping transfer, with the amount tied to a federal credit formula, and certain out-of-state property can reduce the tax.
United States — Tennessee
1 provisions
A plan may set aside up to 5% of incremental tax revenues for administrative expenses; a qualifying transit-oriented redevelopment plan with at least $1,000,000 in tax increment financing may set aside up to 3%.
United States — Tennessee
1 provisions
Dealers must file monthly sales and use tax returns, remit the tax with the return, and follow electronic filing rules when required.
United States — Tennessee
1 provisions
When property bought at a tax sale is taken into possession, the purchasing officers must notify the county trustee and municipal tax collector, and those officials must record the tax payment on the tax rolls.
United States — Tennessee
1 provisions
A privilege tax applies to certain contracted vehicles leaving public airports, after a metropolitan ordinance is adopted, and operators must keep records, send daily information, and remit the tax by the 20th of each month.