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 § 7-39-405 — Payment of tax equivalents

  1 provisions

  The municipality’s governing body must direct tax-equivalent payments to the taxing jurisdictions where its gas plant is located, subject to existing agreements and stated exceptions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 49-2-1265 — Multi-county consolidated school system — Property tax

  1 provisions

  A consolidated school district property tax must be levied to fund the district, and the board may lower the tax rate only within stated limits.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1003 — Tax levied on consumer

  1 provisions

  Tobacco tax is treated as a consumer levy; consumers are liable for it, and distributors must add the tax amount to cigarette or tobacco product prices.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-39-404 — Tax equivalents authorized — Conditions

  1 provisions

  A municipality may pay tax equivalents from gas system revenues, but only within stated limits and conditions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 20-12-102 — Litigation tax

  1 provisions

  A successful plaintiff in a civil action must be reimbursed by the defendant for any litigation tax incurred.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-52-304 — Tax equivalents authorized — Conditions and limitations

  1 provisions

  A municipality may pay tax equivalents from its electric system revenues each fiscal year, but only within the section’s cap and conditions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-53-314 — Preparation and submission of economic impact plan for counties with a metropolitan government and a population exceeding 500,000

  1 provisions

  The corporation may prepare and submit an economic impact plan for municipal approval, but it must follow notice, hearing, submission, and tax-allocation limits.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1408 — Delinquent taxes — Interest and penalty

  1 provisions

  Operators must remit collected taxes to the authorized collector by the due date, or the taxes become delinquent and accrue interest and monthly penalties. Knowing refusal to collect or remit, or a transient’s knowing refusal to pay, is a Class A misdemeanor.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-23-107 — Policies and procedures

  1 provisions

  Taxing agencies and tax increment agencies may agree on, approve, and amend policies and procedures for tax increment revenues, but those policies must not conflict with this chapter or any tax increment statute.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-713 — Credits

  1 provisions

  This section allows certain taxpayers to claim listed tax credits, but only under the stated conditions and limits.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-702 — Tax authorized — Rates — Termination of services tax. [Effective until July 1, 2021. See the version effective on July 1, 2021.]

  1 provisions

  Counties and incorporated cities or towns may levy a local tax on covered privileges, subject to rate caps and specific base limits.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-2-102 — Imposition, rate and collection of tax

  1 provisions

  An annual income tax applies to Tennessee persons and entities with dividend or bond interest income, subject to chapter exceptions, and the rate changes by tax year.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-57-307 — Tax exemption — Exceptions — Tax equivalents

  1 provisions

  An authority is generally exempt from taxes and fees, but must pay county and municipal fees and may agree to pay tax equivalents to creating or participating municipalities.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2101 — Taxes on which lien based

  1 provisions

  Property taxes and related penalties, interest, and costs become a first lien on the property and a personal debt of the property owner starting January 1 of the tax year.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 18-1-115 — Judgment affecting city or county taxes furnished tax collecting officials

  1 provisions

  Court clerks must give a copy of any judgment or decree affecting city or county taxes to the relevant tax-collecting official.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1004 — Rate on cigarettes — Enforcement and administration fee — Expired tax stamps

  1 provisions

  This section sets a cigarette tax rate, adds an enforcement and administration fee for tobacco dealers and distributors, and exempts certain holders of cigarette tax stamps on July 1, 2007 from paying the added tax tied to the rate increases.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-4-102 — Authorization, nature and levy of tax — Convention centers

  1 provisions

  This section authorizes local privilege taxes on hotel stays by transients, with rate caps and population-based conditions, and requires approval by metropolitan council ordinance.

  Treaty Open & Chat

• United States — Tennessee

  TCA § 67-5-1329 — Certification of valuation to comptroller of the treasury

  1 provisions

  The board must certify assessed valuations to the comptroller by the third Monday in October, and certain taxpayers must pay disputed taxes under protest while appeal issues are resolved.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2504 — Attacks on sale of land — Rights of purchaser

  1 provisions

  This section gives a tax-sale purchaser certain title protections and quiet-title rights, but it also limits and conditions lawsuits that try to void a tax title.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3202 — Local option transit surcharge

  1 provisions

  A local government may levy a transit surcharge only after voter approval and within stated rate limits.

  Act or statute Open & Chat