2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 29 - County Powers Relief Act

§ 67-4-2901. Short Title - This part shall be known and may be cited as...

§ 67-4-2902. Purpose of Part - The purpose of this part is to authorize counties to...

§ 67-4-2903. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-2904. Residential Development Declared to Be a Locally Taxable Privilege - Engaging in the act of residential development within a county,...

§ 67-4-2905. Adoption of Administrative Guidelines, Procedures, Regulations and Forms - After levying the tax, the county governing body shall, by...

§ 67-4-2906. Application - This part shall not apply to development of:

§ 67-4-2907. Criteria for Levying Tax - A governing body is prohibited from levying a tax pursuant...

§ 67-4-2908. Tax Based on the Floor Area of Residential Development - For the exercise of the privilege of development, a county...

§ 67-4-2909. Adoption of Capital Improvement Program Required - A governing body shall not levy a tax pursuant to...

§ 67-4-2911. Remittance of Taxes Collected - The taxes collected pursuant to this part shall be remitted...

§ 67-4-2912. Administrative Procedure for Review of Tax Decisions — Judicial Review - Any county or metropolitan government levying a tax pursuant to...

§ 67-4-2913. Preemption - After June 20, 2006, no county shall be authorized to...