2021 Tennessee Code
Title 67 - Taxes and Licenses
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...