Global legislation search
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2,666+ matches
legal-2026.07.26-907
Provision text match · United States — Tennessee · en
TCA § 67-4-1103 — Tax supplementary
The tax levied by this part shall be in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.
Topics: tax
Provision text match · United States — Tennessee · en
TCA § 67-5-2201 — Part definitions
As used in this part, unless the context otherwise requires: “Delinquent tax” means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to § 67-5-2701(a)(3)(D); “Governmental body” means the state of Te
Topics: property, tax
Provision text match · United States — Tennessee · en
TCA § 6-58-112 — New municipalities — Property tax — Incorporation election
conformity with § 6-58-104; A county may provide or contract for the provision of services within a planned growth area and set a separate tax rate specifically for the services provided within a planned growth area; and A county may establish separate zoning regulations within a planned growth area, for territory within an urban growth boundary or within a
Topics: land use, local government, tax
Provision text match · United States — Tennessee · en
TCA § 11-18-105 — Taxing power reserved by state
The state of Tennessee reserves the right to tax persons and corporations, their franchises and property on land or lands deeded or conveyed as aforementioned and to tax sales of gasoline and other motor vehicle fuels and oil for use in motor vehicles or other means of transportation or any other privilege, trade or business conducted on such lands, and to t
Topics: fuel sales, motor vehicles, property, tax
Provision text match · United States — Tennessee · en
TCA § 43-38-112 — Fees and taxes
Cooperatives created pursuant to this chapter shall be subject to the same fees and taxed in the same manner as nonprofit cooperative associations established pursuant to chapter 16 of this title.
Topics: fees, tax
Provision text match · United States — Tennessee · en
TCA § 67-6-519 — Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted
It is the legislative intent to impose the taxes levied by this chapter to the fullest extent allowed under the constitutions of the United States and the state of Tennessee.
Topics: tax
Provision text match · United States — Tennessee · en
TCA § 49-2-1260 — Multi-county consolidated school systems — Adoption of local option sales tax rate
the adoption of a multi-county school system, the counties that adopt a multi-county school system shall adopt the same local option sales tax rate and distribute according to law.
Topics: education, tax
Provision text match · United States — Tennessee · en
TCA § 5-3-121 — Debt reorganization — Payment of unfunded debt
oating indebtedness or bonded indebtedness of an absorbed county, not funded or refunded under §§ 5-3-113 — 5-3-121, shall be paid out of a tax levied against the property of the absorbed county. This tax levy shall be such proportion of the tax levy, levied by the absorbed county for bonds and interest during the past fiscal year, as the outstanding bonds o
Topics: debt reorganization, tax
Provision text match · United States — Tennessee · en
TCA § 67-5-1515 — Tax freezes for qualified senior citizens. [Enactment contingent on county approval. See the Compiler's Notes.]
ubsequent federal census, is authorized to own property, enter into leases, and declare any property owned by it exempt from local property taxes. In any county having a population greater than eight hundred ninety thousand (890,000), according to the 2000 federal census or any subsequent federal census, any citizen who is a property owner and taxpayer, refe
Topics: fees, property, tax
Provision text match · United States — Tennessee · en
TCA § 6-22-108 — Effective date of levy
The board of commissioners of the city shall have full power to levy and collect taxes as of January 10 of each and every year.
Topics: tax
Provision text match · United States — Tennessee · en
TCA § 67-3-101 — Short title
This chapter shall be known and may be cited as the “Petroleum Products and Alternative Fuels Tax Law.”
Topics: fuel regulation, tax
Provision text match · United States — Tennessee · en
TCA § 67-4-2101 — Short title
This part shall be known and may be cited as the “Franchise Tax Law of 1999.”
Topics: citation, tax
Provision text match · United States — Tennessee · en
TCA § 62-29-101 — Short title
This part shall be known and may be cited as the “Tax Return Preparer Act of 1969.”
Topics: legislation title, tax
Provision text match · United States — Tennessee · en
TCA § 67-3-604 — Exporter's license
censed suppliers or licensed bonded importers, who export petroleum products to another state shall either pay Tennessee petroleum products taxes and fees to their suppliers or obtain a Tennessee exporter's license. Persons who hold a supplier's license or a bonded importer's license shall have the same privileges and responsibilities as those holding an exp
Topics: licensing, tax, trade
Provision text match · United States — Tennessee · en
TCA § 9-23-103 — Division of property taxes levied upon property located within area subject to plan
Notwithstanding any tax increment statute to the contrary, the property taxes levied upon property located within the area subject to a plan shall be divided as follows: Base taxes and dedicated taxes shall be allocated to and shall be paid, as provided in this chapter, to the respective taxing agencies as taxes levied by such taxing agencies on all other pr
Topics: property tax allocation, tax increment financing
Provision text match · United States — Tennessee · en
TCA § 4-28-103 — Participating investor’s investment tax credit — Limits — Payment of retaliatory tax not required — Credits against other taxes
A participating investor shall earn an investment tax credit against its state premium tax liability equal to one hundred percent (100%) of the investment tax credit allocated to the participating investor under § 4-28-105. The participating investor's investment tax credit shall be earned and vested upon making its investment in the qualified TNInvestco. Be
Topics: carryover, insurance premium tax, tax credits, transfer notifications
Provision text match · United States — Tennessee · en
TCA § 67-5-2012 — Election to sell tax receivables
As used in this section, unless the context otherwise requires: “Tax collector” means, in the case a taxing agency that is a county or for which a county acts as its tax collector, the county trustee; and, in the case of a taxing agency that is a governmental entity that, under existing laws, collects its own taxes, assessments, or other charges secured by r
Topics: collection, tax receivables, tax sales
Provision text match · United States — Tennessee · en
TCA § 56-13-124 — Dormant captive insurance company
surance company that has been issued a letter of dormancy shall not be subject to or liable for the payment of the annual minimum aggregate tax provided for in § 56-13-114(c). A dormant captive insurance company shall be liable for payment of premium tax on premiums received before issuance of a letter of dormancy. A dormant captive insurance company that ha
Topics: annual report, capital and surplus, commissioner rules, dormant captive insurance company
Provision text match · United States — Tennessee · en
TCA § 67-1-112 — Business tax — Taxes invoiced to customers to be included in tax base
The business tax is a privilege tax imposed upon persons engaged in various businesses and activities in the state. If a dealer invoices the business tax as a separate item and passes it on to the dealer's customers, then the tax shall be added to the gross receipts and be used in determining the tax base for both business tax and sales and use tax purposes.
Topics: business tax, sales and use tax
Provision text match · United States — Tennessee · en
TCA § 67-4-2018 — Criteria for job tax credit
e contrary: The person was formed as a business entity after December 31, 1995; The person was not subject to Tennessee franchise or excise taxes prior to the date chapter 406 of the Public Acts of 1999 became applicable to it; and Had the person been subject to franchise taxes, it could have, under former § 67-4-908(c) prior to its repeal by chapter 406, qu
Topics: excise tax, franchise tax, job tax credit, net operating loss carryover