2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 7 - Severance Taxes

Part 1 - Coal Severance Tax

§ 67-7-101. “Coal Products” — Defined - As used in this part, unless the context otherwise requires,...

§ 67-7-104. Measure of Tax. [Current Version. See Second Version of Section and Compiler's notes.] - The measure of the tax on all coal products severed...

§ 67-7-105. Liability for Tax - Every interested owner shall be liable for this tax to...

§ 67-7-107. When Tax Levied Becomes Delinquent - The tax levied by this part shall become delinquent on...

Part 2 - Taxation of Other Minerals

§ 67-7-204. Administration and Collection of Tax - Administration and collection of this tax shall be by the...

§ 67-7-205. Returns - For the purpose of ascertaining the amount of tax payable,...

§ 67-7-209. Conflicting Private or Local Acts - Any private or local acts in conflict with this part...