2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 21 - Franchise Tax Law of 1999

§ 67-4-2101. Short Title - This part shall be known and may be cited as...

§ 67-4-2102. Tax for State Purposes Only - The tax imposed in this part is a state tax...

§ 67-4-2104. Doing Business in Tennessee a Taxable Privilege - Doing business in Tennessee by any person or taxpayer, and/or...

§ 67-4-2108. Value of Tangible Property as Minimum Tax Base — Exempt Property - Multiples

§ 67-4-2109. Credit for Gross Premiums Tax and Job Tax - [Expired July 1, 2015; see (3)(H)(ii)] [Expired July 1, 2015;...

§ 67-4-2113. Where Principal Business of Taxpayer Is That of a Common Carrier of Persons or Property for Hire or of an Insurance Company — Apportionment of Net Worth - If a taxpayer's principal business in this state is that...

§ 67-4-2117. Collection — Dissolved Entities - The commissioner is empowered and it is the commissioner's duty...

§ 67-4-2119. Minimum Franchise Tax - The minimum franchise tax payable under this part shall be...

§ 67-4-2120. Distribution of Tax Revenues - All taxes collected under this part shall be distributed to...