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 imposes tax on certain leases and rentals of tangible personal property and computer software, and lets a lessee of property from a tax-exempt lessor elect a lump-sum use tax instead of the monthly lease tax.
United States — Tennessee
1 provisions
The personal representative must prorate certain estate or death taxes among interested persons, pay the tax before distribution when practicable, and may use probate court if allocation is disputed.
United States — Tennessee
1 provisions
License taxes may be imposed by ordinance on taxable privileges, businesses, occupations, vocations, pursuits, or callings, and a separate tax may be imposed for each business location. The treasurer must collect merchants' taxes and other license taxes and may use county-clerk-style powers and procedures for that purp
United States — Tennessee
1 provisions
Tax increment agencies must send certain plan and property information to local assessors and finance officers, file the same information with the comptroller, and file an annual revenue statement by October 1.
United States — Tennessee
1 provisions
A metropolitan government may authorize a privilege tax on admission to municipal stadium events, with a cap and several exemptions, and promoters must collect and remit it.
United States — Tennessee
1 provisions
When real estate is sold under a court decree, the judge must have taxes checked before confirming the sale, and the clerk or clerk and master must obtain and report lien-tax amounts.
United States — Tennessee
1 provisions
Assessors and county clerks must prepare property tax records, organize them in the required format, and send annual statements to state and municipal officials.
United States — Tennessee
1 provisions
A certified delinquent tax roll is prima facie evidence that the tax assessment is conclusively established, the related legal duties were complied with, and the tax remains due with penalties, interest, costs, and fees, creating a valid lien and personal liability.
United States — Tennessee
1 provisions
Taxpayers liable for this tax must file monthly returns with the commissioner and pay the tax due with the return.
United States — Tennessee
1 provisions
The county or state board must notify taxing authorities about assessment roll changes, and some tax-rate increases or revised tax levies may be adopted or revised without further notice in specified circumstances.
United States — Tennessee
1 provisions
Certain construction-related sales or use of tangible personal property are taxed at specified sales tax rates, and contractors or subcontractors may seek refunds or credits for amounts over certain benchmarks.
United States — Tennessee
1 provisions
County clerks and certain court clerks must collect specified taxes, and tax collectors must report collections to the commissioner and remit state taxes to the department.
United States — Tennessee
1 provisions
The board of commissioners may change tax due and delinquent dates and allow semiannual tax payments with a prompt-payment discount.
United States — Tennessee
1 provisions
A tax entity may transfer unimproved or undeveloped property bought at a tax sale to a nongovernmental entity with recorded contractual fee or assessment rights, if both sides approve.
United States — Tennessee
1 provisions
Before issuing general obligation bonds, the governing body must adopt a tax resolution and ensure enough tax is raised each year to pay principal and interest.
United States — Tennessee
1 provisions
The section explains how franchise tax returns are filed and how franchise tax is prorated in short tax years or final returns.
United States — Tennessee
1 provisions
The finance director must extend the tax levy on the tax book immediately after the board of commissioners levies taxes.
United States — Tennessee
1 provisions
A severance tax of 3% is levied on gas and oil removed from the ground in Tennessee, and certain operators must withhold the tax from amounts due before payment.
United States — Tennessee
1 provisions
Title insurance companies covered by this chapter must file an annual statement by March 1 and pay a tax equal to 2.5% of certain risk rate charges, subject to listed credits, exemptions, and a minimum $150 tax.
United States — Tennessee
1 provisions
A short-term rental unit marketplace must register with the department and collect and remit certain taxes on short-term rental occupancy charges.