2021 Tennessee Code
Title 67 - Taxes and Licenses

§ 67-1-117. Commissioner's Authority to Permit Filing, Submission or Retention of Documents in Digital Format - Notwithstanding any provision to the contrary, when any provision administered...

§ 67-1-118. Review and Report Concerning Credits Found in §§ 67-4-2009, 67-4-2109, and 67-6-224 - The commissioner of economic and community development, in consultation with...

Part 2 - Division of Property Assessments

§ 67-1-203. Duties of Commissioner Not Duplicated - Nothing in §§ 67-1-201 — 67-1-204 shall be construed to...

§ 67-1-204. Liberal Construction - It is declared to be the legislative intent that §§...

Part 3 - State Board of Equalization

§ 67-1-304. Vice Chair - The board shall elect one (1) of its members to...

§ 67-1-308. Computer Services Available to Localities - The board may provide the use of computer facilities and...

Part 4 - County Boards of Equalization

§ 67-1-402. Oath of Members - State of Tennessee, County. I, , member of the board...

Part 5 - Assessors of Property

§ 67-1-501. Construction - It is declared to be the legislative intent that §§...

§ 67-1-502. Election of Assessor — Term - An assessor of property shall be elected by the qualified...

§ 67-1-503. County Legislative Body Members Ineligible - No member of the county legislative body shall be eligible...

§ 67-1-507. Oath of Office - I, , assessor of property (or deputy assessor) of the...

§ 67-1-511. Revocation of Certificate - The state board of equalization, subject to proper rules and...

§ 67-1-512. Schools and Field Training Courses - The state board, out of funds available to it by...

§ 67-1-514. Changes in Record-Keeping Systems - Whenever the county legislative body has inaugurated, set up or...

Part 6 - General Revenue Authority of Counties

§ 67-1-601. Counties May Impose Taxes - A county legislative body may impose taxes for county purposes,...

§ 67-1-602. Limit on County Taxation — Equal and Uniform Taxation - A county legislative body shall not levy any higher pro...

Part 7 - Collection and Enforcement Generally

§ 67-1-701. When Taxes Payable - Code 1858, § 491; Shan., §§ 651, 773, 865; mod....

§ 67-1-704. Payment to County — Form and Receipt - Code 1858, § 603; Acts 1869-1870, ch. 81, § 2;...

§ 67-1-705. Collection Fees - No clerk, or other officer, shall make any charge for...

§ 67-1-706. Collection of Excessive Tax Prohibited - It is a Class C misdemeanor for a collector of...

§ 67-1-708. Waiver of Enforcement and Collection - The commissioner may waive enforcement and collection of any tax...

Part 8 - Penalties and Interest

§ 67-1-802. Abatement or Waiver of Penalty - The commissioner is authorized to abate, in whole or in...

Part 9 - Payment of Tax Under Protest

§ 67-1-902. Notice - Upon the person's making such payment, the officer or collector...

§ 67-1-910. Refusal of Unrecognized Money - Nothing in this part shall be construed to subject any...

Part 10 - Back Assessment and Reassessment Generally

§ 67-1-1008. Penalty and Costs - If the back assessment or reassessment is sustained, the cost...

§ 67-1-1009. Estates — Examination of Inventories and Reports - It is the duty of the county clerk to examine...

§ 67-1-1010. Failure or Refusal of Clerk or Trustee to Perform Duties - In case the county clerk or county trustee fails or...

Part 12 - Enforcement by Distress Warrant

§ 67-1-1203. Garnishments - Garnishments may be issued and executed by the sheriff, any...

§ 67-1-1204. Levy on Real Estate - If the officer cannot find personal property to satisfy the...

§ 67-1-1206. Remedy Supplemental - The remedy and procedure prescribed in this part is cumulative...

Part 13 - General Powers to Obtain Evidence

§ 67-1-1301. Power of Commissioner and Comptroller of the Treasury to Determine Correctness of Taxes and Fees - For the purpose of ascertaining the correctness of any tax...

§ 67-1-1302. Persons Subject to Subpoena Power - It is the declared intent of this part that all...

§ 67-1-1303. Failure to Appear When Subpoenaed — Penalty - Failure of any person, firm or corporation so subpoenaed to...

§ 67-1-1304. Failure to Testify When Subpoenaed — Penalty - Any person, firm or corporation who appears as summoned, but...

§ 67-1-1305. Compensation of Witness - Any persons, firms or corporations so subpoenaed shall be reimbursed...

Part 14 - Tax Enforcement Procedures Act

§ 67-1-1401. Short Title - This part shall be known and may be cited as...

§ 67-1-1404. “Levy” Defined - Levy,” as used in this title, includes the power of...

§ 67-1-1405. Collection by Levy Authorized - If any person liable to pay any tax neglects or...

§ 67-1-1409. Successive Seizures Under Levy - Whenever any property or right to property upon which levy...

§ 67-1-1411. Levy — Taxpayer's Bond Pending Appeal - In the event the person against whom the levy and...

§ 67-1-1413. Levy — Production of Books - If a levy has been made or is about to...

§ 67-1-1414. Notice of Seizure - As soon as practicable after seizure of property, notice in...

§ 67-1-1415. Notice of Sale - The commissioner or the commissioner's delegate shall, as soon as...

§ 67-1-1416. Sale of Indivisible Property - If any property liable to levy is not divisible so...

§ 67-1-1417. Time and Place of Sale - The time of sale shall not be less than ten...

§ 67-1-1419. Appraisal and Disposition of Perishable Property - If the commissioner or the commissioner's delegate determines that any...

§ 67-1-1423. Effect of Certificate or Deed on Junior Encumbrances - A certificate of sale of personal property given or a...

§ 67-1-1425. Expenses of Levy and Sale - The commissioner or the commissioner's delegate shall determine the expenses...

§ 67-1-1427. Release of Levy - It is lawful for the commissioner or the commissioner's delegate...

§ 67-1-1435. Sale of Personal Property by State - Any personal property acquired by the state in payment of...

§ 67-1-1436. Administration of Real Estate Acquired by State - The commissioner or the commissioner's delegate shall have charge of...

§ 67-1-1439. Rulemaking by Commissioner - The commissioner is authorized to prescribe all rules and regulations...

§ 67-1-1442. Continuation of Business to Satisfy Delinquent Tax Liability - When a taxpayer is engaged in business as a sole...

Part 15 - Statute of Limitations

§ 67-1-1502. Dismissal of Action After Expiration of Limitation - It is the duty of the court in which proceedings...

Part 16 - Officers Charged With Delinquent Taxes

§ 67-1-1601. Commissions Disallowed on Failure to Settle or Pay Over - Commissions shall not be allowed any collecting officer for collecting...

§ 67-1-1602. Action Against Collector for Failure to Settle or Pay Over - Code 1858, §§ 670, 730 (deriv. Acts 1835-1836, ch. 12,...

§ 67-1-1603. Entry of Motion Against Delinquent - On receipt of the commissioner's statement, under the commissioner's official...

§ 67-1-1604. Time of Trial - If the motion is made at a term requiring notice,...

§ 67-1-1605. Precedence on Docket - In all cases, motions or suits in favor of the...

§ 67-1-1606. Commissioner's Statement as Evidence — Copy of Bond - The statement of the commissioner of the amount due the...

§ 67-1-1607. Judgment Against Collector - The court shall render judgment against the delinquent and the...

§ 67-1-1608. Amount of Judgment in Absence of Commissioner's Statement - If there be no statement of the commissioner, a judgment...

§ 67-1-1609. Judgment Against Surviving Principal and Sureties - If the delinquent, or either of the delinquent's sureties, has...

§ 67-1-1610. Interest and Damages - In taking judgment against a delinquent officer, interest at the...

§ 67-1-1611. Credit for Claims Due Collector - Where a judgment has been obtained against a delinquent officer,...

§ 67-1-1612. Receipt of Revenues Due State - No district attorney general, either before or after suit is...

§ 67-1-1613. Report and Deposit of Revenues by Clerk of Court - The clerk of the circuit court, immediately after receiving any...

§ 67-1-1614. Clerk's Commission - The clerk's commission upon all moneys received by the clerk...

§ 67-1-1615. Penalties for Violations Paid Into School Fund - Any and all officers entrusted with the collection and disbursement...

§ 67-1-1616. Monthly Penalty for Failure to Pay Over Taxes — Forfeiture of Office - Where such trustee or other officer, whose duty it is...

§ 67-1-1619. Attorney's Fee - In each case, the counsel making the motion and conducting...

§ 67-1-1622. Release of Collector's Liability Prohibited - No power shall exist, either in the court or in...

§ 67-1-1623. Actions Against State Officers - Code 1858, §§ 744-747; integrated in Acts 1907, ch. 602,...

§ 67-1-1626. Refund to Collector on Proof of Deficiencies in Collections - When the collector has duly accounted with the commissioner or...

§ 67-1-1627. Collector's Action for Reimbursement of Tax Paid by Collector - Any tax collector who has failed to collect any tax,...

§ 67-1-1628. Powers of Collector After Expiration of Term - Revenue collectors whose terms of office have expired, and whose...

§ 67-1-1629. Rights of Collector's Sureties - Code 1858, §§ 663-667 (deriv. Acts 1770, ch. 6, §...

Part 17 - Disclosure of Tax Returns and Tax Information

§ 67-1-1701. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-1-1711. Disclosure by Commissioner - The commissioner is authorized to disclose tax administration information, other...

Part 18 - Taxpayer Remedies for Disputed Taxes

§ 67-1-1802. Refunds — Report of Debts - REPORT OF DEBTS Pursuant to Tennessee Code Annotated §§ 67-1-1802...

§ 67-1-1804. Exclusivity of Procedures - The procedure established by this part is the sole and...

§ 67-1-1806. Rules and Regulations - The commissioner of revenue is authorized to promulgate rules and...

Chapter 2 - Income Taxation

§ 67-2-101. Chapter Definitions - As used in this chapter, unless the context otherwise requires:

§ 67-2-102. Imposition, Rate and Collection of Tax - An income tax shall be levied and collected annually on...

§ 67-2-103. Tax for State Purposes Only - Subject to § 67-2-119, the tax provided for in this...

§ 67-2-105. Back Assessments Prohibited - Stocks and bonds upon the income from which a tax...

§ 67-2-109. Brokers — Liability for Return and Tax - When and if a broker or commission dealer does not...

§ 67-2-116. Distress Warrant - The commissioner may issue a distress warrant for the collection...

§ 67-2-117. Commissioner — Payment of Revenue to Comptroller of the Treasury - It is the duty of the commissioner, within thirty (30)...

§ 67-2-118. Disposition of Proceeds From Penalties - A sum not to exceed three fifths (3/5) of all...

§ 67-2-120. Taxpayer Remedies - Nothing contained in this chapter shall be construed, in any...

§ 67-2-122. Taxes Paid on Out-of-State Shares of Subchapter S Corporation - A resident individual who is a shareholder of a Subchapter...

Chapter 3 - Petroleum Products and Alternative Fuels Tax Law

Part 1 - General Provisions

§ 67-3-101. Short Title - This chapter shall be known and may be cited as...

§ 67-3-102. Purpose of Chapter — Construction - It is the intent of the general assembly in enacting...

§ 67-3-103. Chapter Definitions - As used in this chapter, unless the context otherwise requires:...

Part 2 - Imposition of Taxes and Fees

§ 67-3-203. Special Privilege Tax - Subject to exemptions provided in part 4 of this chapter,...

§ 67-3-204. Environmental Assurance Fee - Subject to exemptions provided in part 4 of this chapter,...

§ 67-3-205. Export Tax - An export tax of one-twentieth of one cent (1/20 of...

Part 3 - Measurement of Tax

§ 67-3-301. Measurement of Gasoline Tax - The tax imposed by § 67-3-201 on taxable gallons imported...

Part 4 - Exemptions and Refunds

§ 67-3-402. Consumer Imports Exemption - There shall be exempt from the taxes and fees imposed...

§ 67-3-403. Industrial Chemicals and Solvents Exemption - Industrial chemicals or solvents classified as volatile substances shall not...

§ 67-3-404. Export Exemption - There shall be exempt from nineteen-twentieths (19/20) of the special...

§ 67-3-405. Suppliers Export Exemption - There shall be exempt from the taxes and fees imposed...

§ 67-3-406. Refund on Exports by Licensed Exporter - A licensed exporter shall be entitled to a refund of...

§ 67-3-407. Refund on Exports by Unlicensed Exporter - An unlicensed exporter shall be entitled to a refund of...

§ 67-3-408. Kerosene Exemption - There shall be exempt from the tax imposed in §...

§ 67-3-409. Aviation Fuel Exemption - There shall be exempt from the taxes imposed in §§...

§ 67-3-415. Refunds — Contaminated Fuels - Where taxable diesel fuel has been accidentally contaminated by dye,...

§ 67-3-416. Refunds — Casualty Losses - A refund of the tax imposed by §§ 67-3-201 and...

§ 67-3-417. Refunds — Fabricating User - The special privilege tax imposed by § 67-3-203 shall be...

§ 67-3-418. Refunds — End User — Off Highway - When an end user uses undyed diesel fuel as heating...

§ 67-3-419. Exemption for Methanol Sold for Use in Highway or Nonhighway Vehicles - There shall be exempt from the taxes imposed in §§...

Part 5 - Payment of Tax

§ 67-3-501. Payment by Permissive Supplier - Except as otherwise provided in this part, the taxes imposed...

§ 67-3-502. Payment by Bonded Importer - Except as otherwise provided in this part, the taxes and...

§ 67-3-508. Collection Administration Allowance - To the extent a supplier, a permissive supplier, or a...

§ 67-3-512. Payment of Taxes and Fees by Fuel Blenders - Each person blending untaxed materials, including blendstocks and additives, with...

§ 67-3-514. Inclusion of Taxes and Fees in Sales Price - The taxes and fees imposed by this chapter on petroleum...

Part 6 - Bonding and Licenses

§ 67-3-602. Blender's License - Any person engaged in business in this state as a...

§ 67-3-603. Terminal Operator's License - Any person engaged in business in this state as a...

§ 67-3-604. Exporter's License - Persons, other than licensed suppliers or licensed bonded importers, who...

§ 67-3-605. Transporter's License - Any person who is not licensed as a supplier, exporter...

§ 67-3-607. Wholesaler's License - Any person engaged in business in this state as a...

§ 67-3-615. License Transferability - No license is transferable to another person. For purposes of...

§ 67-3-616. License Display - Each license shall be preserved and conspicuously displayed at the...

§ 67-3-617. License Termination — Notice — Surrender - Whenever any person licensed to do business under this chapter...

§ 67-3-619. Retailer's License for Dyed Diesel Fuel - Any person engaged in business in this state as a...

Part 7 - Reports

§ 67-3-702. In-State Terminal Operator Reports - provided, that in the event the internal revenue service provides...

§ 67-3-705. Blender's Report - A person licensed as a blender shall file a monthly...

Part 8 - Enforcement Provisions

§ 67-3-803. Refusal of Delivery - No retail vendor, bulk plant operator, wholesaler or bulk end...

§ 67-3-805. Right to Rely - The supplier and the terminal operator shall be entitled to...

§ 67-3-819. Criminal Violations - A person who violates any provision of this chapter with...

Part 9 - General Administrative Provisions

§ 67-3-902. Investment of Idle Funds From 1986 Gasoline Tax Increases - All funds from the increase in taxes imposed by chapter...

§ 67-3-909. Commissioner's Duty — Receipts and Disbursals - The commissioner shall collect all taxes and fees accruing under...

§ 67-3-911. Lists — Furnishing by the Commissioner - A current list of licensees, with applicable federal employer identification...

Part 11 - Alternative Fuels

§ 67-3-1101. Alternative Fuels — Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-3-1105. Liquified Gas — Bond - Application for a dealer permit shall be accompanied by a...

§ 67-3-1110. Liquified Gas — Reports — Payment of Tax — Computation of Tax - Passenger cars — 19 miles per gallon; Class 1 —...

§ 67-3-1116. Compressed Natural Gas — Records - A user shall keep for four (4) years, open to...

§ 67-3-1117. Compressed Natural Gas — Penalty for Unauthorized Highway Usage - The commissioner may assess a civil penalty of five hundred...

§ 67-3-1118. Compressed Natural Gas — Sale or Transfer of Motor Vehicle - When a compressed natural gas motor vehicle is sold or...

Part 12 - Highway User Fuel Tax

§ 67-3-1201. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-3-1204. Amount of Tax — Formula - The amount of tax payable to the state is determined...

Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users

§ 67-3-1301. Purpose of This Part - The purpose of this part is to adopt special provisions...

§ 67-3-1302. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-3-1307. Prepaid User Authorization — Renewals - The commissioner shall renew a prepaid user authorization when an...

§ 67-3-1308. Prepaid User Authorization — Cancellation and Refund - A prepaid user may cancel the authorization by giving written...

§ 67-3-1309. Diesel Tax Prepaid User Authorization for Certain Farmers - MAXIMUM WEIGHT CLASS (LBS.) FEE Passenger Car $56.00 J Class...

Part 14 - Transportation Fuel Equity Act

§ 67-3-1401. Short Title - This part shall be known and may be cited as...

§ 67-3-1402. Legislative Intent - The use of diesel fuel by commercial carriers has significant...

§ 67-3-1403. Part Definitions - Unless specifically defined in this part, all terms used in...

§ 67-3-1404. All Diesel Fuel Subject to Diesel Tax - All diesel fuel, whether undyed or dyed, that is used...

§ 67-3-1407. Moneys Collected to Be Deposited in the Transportation Equity Trust Fund - All moneys collected pursuant to this part shall be deposited...

Chapter 4 - Privilege and Excise Taxes

Part 1 - Collection and Licenses Generally

§ 67-4-101. Privileges Taxable — License Required - The occupations, businesses and business transactions deemed privileges are to...

§ 67-4-102. Exemptions From Privilege Taxes - Code 1858, §§ 547-549 (deriv. Acts 1837-1838, ch. 25, §...

§ 67-4-103. Collection of Privilege Taxes by County Clerk - The county clerks shall collect all taxes on merchants, persons,...

§ 67-4-104. Issuance of License - Code 1858, § 702 (deriv. Acts 1847-1848, ch. 161, §...

§ 67-4-107. Transfer of License - Code 1858, § 703 (deriv. Acts 1847-1848, ch. 146, §§...

§ 67-4-109. Action by County Against Business in Violation - Code 1858, §§ 704-707 (deriv. Acts 1847-1848, ch. 161, §§...

§ 67-4-111. Collection From Itinerant Business - It is the duty of every constable of a district...

§ 67-4-113. Rules and Regulations — Military Personnel - The commissioner is authorized to promulgate rules and regulations in...

§ 67-4-114. Credit for Beer or Ale Rendered Unsalable as a Result of Flooding - Notwithstanding any rule or law to the contrary, no tax...

Part 2 - General Revenue Law — General Provisions

§ 67-4-202. Engaging in Business Without Compliance a Public Nuisance - The engaging in any business declared in parts 2-6 of...

§ 67-4-204. Tax Additional to Other Privilege Taxes - Any tax imposed by parts 2-6 of this chapter shall...

§ 67-4-212. Collection of Taxes by Commissioner - When a local collector fails to collect a state tax...

§ 67-4-217. Contracts by Unlicensed Persons - No contract previously made, or later made, by persons engaged...

Part 3 - General Revenue Law — Administration of Gross Receipts Taxes

§ 67-4-301. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-302. Reports - Every person exercising any privilege declared taxable by a section...

§ 67-4-304. Liability for Ad Valorem Taxes Retained - Businesses exercising any privilege declared taxable by a section providing...

§ 67-4-305. Credits for Franchise and Excise Taxes - Notwithstanding any other provisions of either part 4, 5 or...

§ 67-4-311. Obtaining Evidence - The commissioner is authorized to examine any book, paper, record,...

Part 4 - General Revenue Law — Privileges Taxable by State Only

§ 67-4-401. Generally - Engaging in the various businesses mentioned in this part is...

§ 67-4-409. Recordation Tax - value of Tennessee collateral / value of total collateral =...

Part 5 - General Revenue Law — Privileges Taxable by State and Local Governments

§ 67-4-502. Authorization to Levy Privilege Tax - Each county and incorporated city is authorized and empowered to...

§ 67-4-505. Marriage Licenses - The privilege tax on marriage licenses shall be five dollars...

Part 6 - General Revenue Law — Litigation Tax -

Part 7 - Business Tax Act

§ 67-4-702. Part Definitions - (15 ) “Resale” means a subsequent, bona fide sale of...

§ 67-4-708. Classifications - Businesses, vocations and occupations that are taxable are set forth...

§ 67-4-709. Tax Rates - For the exercise of the privileges described, enumerated, or referred...

§ 67-4-716. Applicability of Parts of Chapter 1 of This Title - Chapter 1, parts 8, 13, 14, 15, 17 and 18...

§ 67-4-719. Authority of Commissioner to Enter Contract for Collection of Delinquent Taxes - The commissioner is authorized, in the commissioner's sole discretion, to...

§ 67-4-727. Municipal Airports Outside Municipal Boundaries - not less than nor more than 100,000 200,000 285,000 290,000...

§ 67-4-728. Fee or Tax on Beer - No county, municipal, or metropolitan government shall have the authority...

§ 67-4-730. Property Management Companies - A property management company shall owe its business tax based...

Part 8 - Bail Bond Tax

§ 67-4-801. Power to Levy Tax - The tax imposed by this part is a state tax...

§ 67-4-802. Supervision and Collection of Tax — Forms - The supervision and collection of the tax imposed by this...

§ 67-4-803. Amount of Tax - A tax is imposed on all bail bonds in this...

§ 67-4-804. Additional Tax Imposed — Continuation of Previous Bond - If a bail bond is sought pending appeal of a...

§ 67-4-805. Effect of Nonpayment on Validity and Issuance of Bond - Payment of the tax imposed by this part shall be...

§ 67-4-806. Duty of Bail Bondsman to Collect Tax — Disposition of Collections - It shall be the duty of the bail bondsman to...

Part 9 - Fantasy Sports Tax Act

§ 67-4-901. Short Title - This part shall be known and may be cited as...

§ 67-4-902. Part Definitions - For purposes of this part:

§ 67-4-904. Payment of Tax - The tax levied under this part shall be due and...

§ 67-4-905. Distribution of Taxes - Of the taxes, including all penalties and interest, received by...

Part 10 - Tobacco Tax Law

§ 67-4-1001. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-1002. Tax Imposed - Every dealer or distributor of tobacco products defined in this...

§ 67-4-1005. Rate on Other Tobacco Products - The rate on all other tobacco products, including, but not...

§ 67-4-1007. Counterfeiting and Misuse of Stamps - Any person who shall falsely and fraudulently make, forge, alter...

§ 67-4-1008. Refunds for Unused Stamps - The commissioner is empowered to allow and make refunds for...

§ 67-4-1013. Search Warrants - Any duly authorized representative, agent or employee of the department...

§ 67-4-1022. Drop Shipments — Procedure - Every person engaged in the activity within this state of...

§ 67-4-1023. Liability for Undelivered Goods - Any common carrier transporting tobacco products to a point within...

§ 67-4-1031. Reconciliation of Tax on Cigarettes Produced by Cigarette Rolling Machines - A tax shall be levied on the consumer of cigarettes...

Part 11 - Production of Special Nuclear Material

§ 67-4-1101. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-1103. Tax Supplementary - The tax levied by this part shall be in addition...

§ 67-4-1105. Tax Rate - The rate of the tax levied pursuant to § 67-4-1102...

§ 67-4-1108. Distribution of Revenue - All revenues collected from each taxpayer under this part shall...

Part 12 - Adult Entertainment

§ 67-4-1201. Part Definitions - As used in this part:

Part 14 - Accommodations for Transients — Hotel Occupancy

§ 67-4-1401. Part Definitions. [Effective Until January 1, 2021. See Version Effective January 1, 2021.] - As used in this part, unless the context otherwise requires:

§ 67-4-1401. Part Definitions. [Effective January 1, 2021. See Version Effective Until January 1, 2021.] - As used in this part, unless the context otherwise requires:

§ 67-4-1403. Disposition of Proceeds - The proceeds received by the municipality from the tax shall...

§ 67-4-1407. No Advertising of Rebates - No operator of a hotel shall advertise or state in...

§ 67-4-1409. Records — Inspection - It is the duty of every operator liable for the...

§ 67-4-1411. Deposit of Funds - The proceeds of the tax authorized by this part shall...

§ 67-4-1413. Collection and Remittance of Tax on Short-Term Rental Unit. [Effective January 1, 2021.] - Notwithstanding any law to the contrary, on or after January...

Part 15 - Short-Term Rental Unit Marketplace Tax

§ 67-4-1501. Part Definitions. [Effective January 1, 2021.] - As used in this part:

§ 67-4-1503. Collection and Remittance of Tax — Monthly Report and Remittance — Audits — Confidentiality of Information. [Effective January 1, 2021.] - For purposes of this part:

§ 67-4-1504. Prohibited Advertising and Statements Relating to Tax. [Effective January 1, 2021.] - A short-term rental unit marketplace shall not advertise or state...

§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.] - A short-term rental unit marketplace that collects the taxes set...

§ 67-4-1506. Monthly Distribution of Collected Taxes — Deduction of Administrative Fee. [Effective January 1, 2021.] - The department shall distribute the taxes collected pursuant to this...

§ 67-4-1507. Promulgation of Rules. [Effective January 1, 2021.] - The department may promulgate rules in accordance with the Uniform...

§ 67-4-1508. Inapplicability of Part — Applicability of Section. [Effective January 1, 2021.] - This part is not applicable when, upon January 1, 2021,...

§ 67-4-1509. Report on Tax Rate Imposed by Local Government. [Effective January 1, 2021.] - Annually, on a date determined by the department and on...

Part 16 - Pre-Disposal Fee

§ 67-4-1601. Administration and Collection - The pre-disposal fee imposed by this part shall be in...

§ 67-4-1602. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-1604. Special Disposal Fee or Surcharge — Imposition by Counties Prohibited — Applicable Fees and Surcharges - Notwithstanding any provision of title 5, a county may not...

§ 67-4-1605. Retail Sale of New Tires — Registration - Every person desiring to engage in the retail sale of...

§ 67-4-1607. Fee Credit for Returned Tires - Each dealer shall be allowed a credit against the fee...

§ 67-4-1608. New Tires for Resale — Use and Consumption by Dealer - Any dealer purchasing new tires for resale without the payment...

§ 67-4-1609. Motor Vehicle Leasing Companies - A motor vehicle leasing company, when purchasing new tires for...

§ 67-4-1611. Severability - If any provision of this part or the application of...

§ 67-4-1612. Rules - The commissioner is authorized to promulgate rules to administer the...

Part 17 - Occupation Tax

§ 67-4-1701. Privilege Tax Established — Collection - The engaging in any vocation, profession, business or occupation named...

§ 67-4-1702. Occupations Subject to Tax - There is levied a tax on the privilege of engaging...

§ 67-4-1705. Tax Not a Regulatory Fee - The taxes levied by this part shall not be construed...

§ 67-4-1706. Additional Tax - The taxes levied by this part are in addition to...

§ 67-4-1707. Rules and Regulations - The commissioner of revenue is authorized to promulgate rules and...

§ 67-4-1710. Exemption for Medical Practitioners Issued a Special Volunteer License for Practice at a Free Health Clinic - A medical practitioner who has been issued a special volunteer...

§ 67-4-1712. Notification Regarding Annual Privilege Tax - On or before May 1 of each year, the department...

Part 19 - Rental Car Tax

§ 67-4-1902. Filing of Quarterly Returns and Remittances - Quarterly returns and remittances shall be filed by each business...

§ 67-4-1903. Credit Against Surcharge or Tax - A credit shall be allowed against the surcharge or tax...

§ 67-4-1904. Regulations - The commissioner shall promulgate those regulations necessary to implement this...

§ 67-4-1906. Exemptions - This part does not apply to the rental of motor...

Part 20 - Excise Tax Law of 1999

§ 67-4-2001. Short Title - This part shall be known and may be cited as...

§ 67-4-2002. Tax for State Purposes Only - The tax imposed in this part is a state tax...

§ 67-4-2004. Parts 20 and 21 Definitions - As used in parts 20 and 21 of this chapter,...

§ 67-4-2005. Doing Business in State Is Taxable Privilege - Doing business in Tennessee by any person or taxpayer, and/or...

§ 67-4-2008. Exemptions - THE EXECUTION AND FILING OF THIS DOCUMENT WILL CAUSE SUCH...

§ 67-4-2009. Credits - The tax imposed by this part shall be in addition...

§ 67-4-2015. Filing of Returns — Payment of Tax — Penalty - One hundred percent (100%) of the tax shown due on...

§ 67-4-2019. Exemption for Distributions to Publicly Traded Real Estate Investment Trust (Public Reit) - There shall be exempt from the payment of the excise...

§ 67-4-2020. Taxes Collected From Loan and Related Companies - This section does not create or impose a new tax,...

§ 67-4-2021. Taxes Collected From Investment Companies - This section does not create or impose a new tax,...

§ 67-4-2022. Taxes Collected From Cemetery Companies - This section does not create or impose a new tax,...

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...

Part 22 - Coin-Operated Amusement Machine Tax Act

§ 67-4-2201. Short Title - This part shall be known and may be cited as...

§ 67-4-2203. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-2207. Construction - Nothing in this part, including payment of the taxes or...

Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]

§ 67-4-2301. Short Title. [Effective on July 1, 2021.] - This part shall be known and may be cited as...

§ 67-4-2306. Exemption for Articles of Tangible Personal Property Imported for Export or Produced for Export. [Effective on July 1, 2021.] - It is not the intention of this part to levy...

Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]

§ 67-4-2408. Exemptions. [Effective on July 1, 2021.] - The exemptions provided for in §§ 67-6-308, 67-6-322, 67-6-325, 67-6-328,...

§ 67-4-2409. Exemption for Video Programming Services or Direct-to-Home Satellite Services Sold for Resale — “For Resale” Defined. [Effective on July 1, 2021.] - The tax imposed by this part shall not apply when...

§ 67-4-2410. Credit for Bad Debts Arising From Sale. [Effective on July 1, 2021.] - A person who has paid the tax imposed by this...

Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]

§ 67-4-2503. Exemptions. [Effective on July 1, 2021.] - Sales to governmental entities that are exempt from the sales...

§ 67-4-2508. Credit for Bad Debts Arising From Sale. [Effective on July 1, 2021.] - A person who has paid the tax imposed by this...

Part 26 - Tobacco Settlement Funds

§ 67-4-2601. Part Definitions - As used in this part:

§ 67-4-2607. Admissibility Into Evidence of Licensed Cigarette Distributor Reports Filed With the Department of Revenue - Notwithstanding any other law or rule of evidence to the...

§ 67-4-2609. Authority to Execute Search Warrants for Purposes of Enforcing Part - Any duly authorized representative, agent or employee of the department...

Part 27 - Aviation Fuel [Effective on July 1, 2021.]

§ 67-4-2701. Privilege Tax on Gross Charge for Aviation Fuel — “Gross Charge” Defined. [Effective on July 1, 2021.] - There is levied a privilege tax of four and one-half...

§ 67-4-2707. Deposits to Transportation Equity Fund. [Effective on July 1, 2021.] - The tax collected under this part shall be deposited to...

§ 67-4-2708. Exemption for Aviation Fuel Sold for Resale — Proof. [Effective on July 1, 2021.] - The tax imposed by this part shall not apply when...

§ 67-4-2709. Additional Exemptions. [Effective on July 1, 2021.] - The exemptions provided for in §§ 67-6-308, 67-6-322, 67-6-325, 67-6-328,...

§ 67-4-2710. Exemption for Products Sold to or Used by Commercial Air Carriers for International Flights. [Effective on July 1, 2021.] - There is exempt from the tax imposed by this chapter...

Part 28 - Taxation of Unauthorized Substances

§ 67-4-2801. Purpose - The purpose of this part is to levy a tax...

§ 67-4-2802. Part Definitions - As used in this part, unless the context clearly requires...

§ 67-4-2807. Assessment of Tax, Penalties and Interest — Notice — Collection - Notwithstanding any other law, an assessment against a merchant under...

§ 67-4-2810. Construction - This part shall not be construed to confer any immunity...

§ 67-4-2811. Rules and Regulations - The commissioner shall have the authority to promulgate rules in...

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...

Part 30 - Local Tourism Development Zone Business Tax Act

§ 67-4-3002. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-3004. Tourism Development Zone Business Tax - The tourism development zone business tax is a privilege tax...

§ 67-4-3006. Registration With Tax Collector - Every person taxable under this part shall, prior to engaging...

§ 67-4-3009. Applicability - This part shall not apply to any county having a...

Part 31 - In Lieu of Tax Payments -

Part 32 - Local Tax Surcharge

§ 67-4-3201. Part Definitions - As used in this part:

Chapter 5 - Property Taxes

Part 1 - Levy of Tax

§ 67-5-101. Property Subject to Tax Generally - All property, real and personal, shall be assessed for taxation...

§ 67-5-102. Taxation by County - Code 1858, § 490; Shan., § 650; Acts 1931 (1st...

§ 67-5-104. Locality Does Not Meet Municipality Requirements - If, after July 1, 1998, a locality is deemed by...

§ 67-5-105. Chapter Definitions - As used in this chapter:

Part 2 - Exemptions

§ 67-5-202. Trust Estates - Every trust estate shall be entitled to the same exemption...

§ 67-5-204. Public Ways - All roads, streets, alleys, and promenades where legally dedicated and...

§ 67-5-209. Private Act Hospital Authorities - In addition to all rights and powers granted to a...

§ 67-5-217. Property in Transit - shall be deemed not to have acquired a situs in...

§ 67-5-219. Airport Runways and Aprons - There is exempt from the property tax so much of...

§ 67-5-220. Property Held in Foreign Trade Zone - Tangible personal property imported from outside of the United States...

Part 3 - Assessors and Equalizers Generally

§ 67-5-301. Deputies Authorized - Counties, cities and towns are authorized to employ deputy assessors...

§ 67-5-302. Filing and Preservation of Oaths - The clerk of each county shall keep and preserve the...

§ 67-5-304. Reports to Local and State Boards of Equalization - I, , assessor of the county (city) of , state...

§ 67-5-307. Informal Review of Assessments - Assessors may provide taxpayers with an informal review of assessments...

Part 4 - State Tax Records -

Part 5 - Classification and Assessment — Miscellaneous Provisions

§ 67-5-501. Definitions - For purposes of classification and assessment of property:

§ 67-5-506. Assistance of State Officials - It is the duty of the chief mine inspector, the...

§ 67-5-510. Establishment of County Tax Rate - It is the duty of the county legislative bodies, on...

§ 67-5-512. New Counties - The assessments made by the county assessor or the district...

§ 67-5-514. Telecommunications Tower Properties - If owned by a public utility company, telecommunications tower properties...

§ 67-5-515. Assessment of Operating Property of Municipal or Similar Provider of Broadband Services - Beginning on January 1, 2023, the operating property of a...

Part 6 - Classification and Assessment — Valuation

§ 67-5-605. Assessment of Leasehold - Leasehold interests assessable under § 67-5-502 shall be valued by...

Part 7 - Classification and Assessment — Tax Relief -

Part 8 - Classification and Assessment — Real Property

§ 67-5-803. Tract Lying Partly Outside Taxing District - When assessing for public taxes any tract of land lying...

Part 9 - Classification and Assessment — Tangible Personal Property

§ 67-5-903. Schedules — Property Used for Business, Professions, Manufacturing - GROUP 1A — Vehicles (five-year life) Year Cost on File...

Part 10 - Classification and Assessment — Agricultural, Forest and Open Space Land Act of 1976

§ 67-5-1001. Short Title - Sections 11-14-201, 11-15-107, 11-15-108, and this part shall be known...

§ 67-5-1002. Legislative Findings - The general assembly finds that:

§ 67-5-1003. Policy of State - The general assembly declares that it is the policy of...

§ 67-5-1004. Definitions - As used in §§ 11-14-201, 11-15-107, 11-15-108, and this part,...

§ 67-5-1010. Noncompliance by Assessor - In the event that any assessor of property fails to...

§ 67-5-1011. Land Classified Prior to July 1, 1984 — Classification Change in Certain Counties - In counties having a population according to the 1980 federal...

Part 12 - Classification and Assessment — Insurance Companies

§ 67-5-1201. Property and Stock Taxable - The corporate property and capital stock employed in Tennessee of...

§ 67-5-1202. Place of Assessment - The corporate property and capital stock referred to in §...

§ 67-5-1203. Determination of Value - and the remainder shall constitute the value of the balance...

§ 67-5-1207. Minimum Assessment - In no event shall the assessment of the balance of...

§ 67-5-1208. Nonseverability - If any provision of this part and the 1968 amendments...

§ 67-5-1209. Application of Part to Pure Captive Insurance Company - The tax levied by this part shall not apply to...

Part 13 - Classification and Assessment — Utilities and Carriers

§ 67-5-1306. Express Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1307. Streetcar and Interurban Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1308. Motor Bus and Truck Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1309. Pipeline Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1310. Telephone, Radio Common Carrier, Telephone Cooperative, and Cellular or Wireless Telecommunication and Telecommunications Tower Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1311. Gas, Water, and Sewerage Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1312. Power Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1313. Electric Light Companies and Electric Cooperatives - In addition to the information required by § 67-5-1303, the...

§ 67-5-1314. Commercial Air Carrier Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1315. Water Transportation Carrier Companies - In addition to the information required by § 67-5-1303, the...

§ 67-5-1316. Filing of Return - Every taxpayer liable for the assessment imposed by this part...

§ 67-5-1317. Failure to File Schedules - The owner of any property refusing or failing to file...

§ 67-5-1318. Collection of Penalty - It is the duty of the attorney general and reporter,...

§ 67-5-1320. Power of Comptroller of the Treasury to Obtain Evidence - To ascertain any of the foregoing facts, the comptroller of...

§ 67-5-1323. Distribution and Apportionment to County, Municipality, and Taxing District - Having allocated to this state its share of the unit...

§ 67-5-1324. Situs of Intangibles Apportioned to State - The proportionate share of the value of the intangible property...

§ 67-5-1325. Distributable and Localized Property - shall be known as distributable property.

§ 67-5-1326. Preservation of Records - It is the duty of the comptroller of the treasury...

§ 67-5-1332. Lien of Taxes — Delinquency - The taxes so assessed in behalf of counties, towns, and...

§ 67-5-1334. Collection of County and City Taxes - The taxes due to any county or city shall be...

Part 14 - Assessment Review — County Boards of Equalization

§ 67-5-1401. Failure of Taxpayer to Protest Assessment Before Board — Effect - If the taxpayer fails, neglects or refuses to appear before...

§ 67-5-1402. Duties of Board - The county board of equalization has and shall perform the...

§ 67-5-1405. Examination of Assessors by Board - It is the duty of the board to bring before...

§ 67-5-1408. Disposition of Complaints - Upon its consideration of any complaint or other information available,...

§ 67-5-1410. Certification of Assessments - Upon completion of its duties, the county board of equalization...

§ 67-5-1415. Proceedings by Board Against Assessors - It is the duty of the members of the county...

Part 15 - Assessment Review — State Board of Equalization

§ 67-5-1503. [reserved.] - In the event the complaints filed with the state board...

§ 67-5-1507. Evidence Obtained by Board Members - At any time the board or the assessment appeals commission,...

§ 67-5-1508. Information From Property Assessments Division - The board or the assessment appeals commission, if such has...

Part 16 - Periodic Reappraisal and Equalization

§ 67-5-1607. [reserved.] - In the event that in the year a reappraisal program...

§ 67-5-1609. Untimely Completion of Program — Notice — Extension of Reappraisal - Upon a determination by the county mayor that a reappraisal...

Part 17 - Certified Tax Rate

§ 67-5-1702. Levy in Excess of Certified Rate - No tax rate in excess of the certified tax rate...

§ 67-5-1705. Extended Reappraisal Programs — Applicability of Part - In the event of extension of completion of a reappraisal...

Part 18 - Collection

§ 67-5-1809. Refund of Property Taxes After Final Action - When a county has been ordered to make a refund...

Part 19 - Accounting and Settlement

§ 67-5-1901. Trustee's Bond - I do solemnly swear that I will faithfully collect and...

§ 67-5-1905. Credits to Trustee on Settlement With County - The trustee, on settlement of the trustee's accounts with the...

Part 20 - Delinquent Taxes

§ 67-5-2004. Collection by Garnishment - The officers to whom the delinquent lists are so delivered...

§ 67-5-2008. Payment of Tax After Return of Delinquent Tax List - From January 1 until February 1, and until the bill...

§ 67-5-2009. Record of Levies - The trustee shall keep a record of all levies made...

Part 21 - Tax Lien — Generally

§ 67-5-2102. Property Subject to Lien - Code 1858, § 555 (deriv. Acts 1803, ch. 3, §...

Part 22 - Tax Lien — Receivership

§ 67-5-2201. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-5-2203. Residence Not Subject to Receivership - This part does not apply to any property that is...

§ 67-5-2206. Compensation of Receiver - The receiver's compensation shall be fixed by the court in...

§ 67-5-2209. Distribution of Receivership Assets - The assets of the receivership shall be distributed for the...

§ 67-5-2210. Remedies Additional - The remedies provided for in this part shall be in...

Part 23 - Tax Lien — Protection of Timber

§ 67-5-2303. Equipment Subject to Lien - Any machinery or equipment used by those in lawful possession...

§ 67-5-2304. Enforcement of Liability - It is the duty of the county mayor, the trustee,...

§ 67-5-2305. Injunctions - The courts of law and equity in this state are...

§ 67-5-2306. Certificate of Nondelinquency - Any person cutting, severing, hauling or carrying away and sawing...

§ 67-5-2307. Remedies Cumulative - The remedies for the protection and collection of taxes on...

§ 67-5-2309. Liberal Construction - All of the provisions of this part are to be...

Part 24 - Tax Lien — Enforcement Generally

§ 67-5-2401. Notice of Intent to File Suit — Publication - You are advised that after February 1, additional penalties and...

§ 67-5-2402. Notice to Property Owner of Delinquency - IN ADDITION TO THIS AMOUNT, YOU OWE BACK TAXES. CONTACT...

§ 67-5-2403. List of Property Involved in Suits - Additionally, it is the duty of the clerk of any...

§ 67-5-2404. Delivery of Delinquent Tax List to Attorney — Appeals - not less than nor more than 3,765 5,200 6,600 6,700...

§ 67-5-2407. Credit to Trustee After Suit Filed - After the filing of such suits, the county trustee shall...

§ 67-5-2408. Lists and Records Delivered to Attorney - When suits have not been brought, the commissioner of revenue...

§ 67-5-2410. Penalties, Fees and Costs — Duties of Clerk - not less than nor more than 3,765 5,200 6,600 6,700...

§ 67-5-2414. Procedure Governing Suit - All such suits, whether brought in the chancery court or...

§ 67-5-2416. Reference and Master's Report - A reference may be taken in each case, and notice...

§ 67-5-2417. Receivership - In all cases, the courts in which such bills may...

§ 67-5-2419. Implementation of Decrees - The courts having jurisdiction of any delinquent tax proceeding are...

§ 67-5-2422. Authority to Establish Percentage to Be Applied as Compensation for Prosecution of Delinquent Taxes - The legislative body of every county having a charter form...

§ 67-5-2423. Certified Delinquent Tax Roll as Prima Facie Evidence of Property Tax - A delinquent tax roll, certified by the appropriate collecting official,...

Part 25 - Tax Lien — Sale of Property

§ 67-5-2501. Sale of Land Generally - not less than nor more than 3,765 5,200 6,600 6,700...

§ 67-5-2506. Sale of Land for County Taxes Only - not less than nor more than 3,765 5,200 6,600 6,700...

Part 27 - Redemption

§ 67-5-2701. Procedure for Redemption of Property - Subdivision (b)(2) is intended to: Additional ad valorem taxes, penalty,...

§ 67-5-2703. Applicability and Intent of § 21-1-205 - Section 21-1-205 is not applicable to property tax proceedings, tax...

Part 28 - Waiver

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2021 Tennessee Code Title 67 - Taxes and Licenses

2021 Tennessee Code
Title 67 - Taxes and Licenses