A tax is imposed on all bail bonds in this state, as provided in title 40, chapter 11, in the amount of twelve dollars ($12.00) per bail bond. For purposes of this part, an increase or decrease in the amount of an existing bail bond shall not constitute a new bail bond; provided, that the tax imposed by this section per bail bond shall be collected by bail bondsmen and shall include all charges against a defendant that are based on the same conduct and arising from the same criminal episode committed as a part of a single course of conduct leading to the arrest and charges at the time; and the tax imposed on bail bonds shall not be construed to be a separate tax on each charge arising from incidents in a single course of conduct and the same criminal episode, but for the purposes of this section shall be construed as one bail bond.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
§ 67-4-802. Supervision and Collection of Tax — Forms
§ 67-4-804. Additional Tax Imposed — Continuation of Previous Bond
§ 67-4-805. Effect of Nonpayment on Validity and Issuance of Bond
§ 67-4-806. Duty of Bail Bondsman to Collect Tax — Disposition of Collections