Tenn. Code Ann. § 67-8-411 — TN Code / Title 67 / Chapter 8 / Section 67-8-411
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Appraisal of estate by commissioner
Status: in_force

(a) Upon receipt of such return from the executor, administrator or trustee, the commissioner shall proceed to make an appraisal of the various items of the gross estate and to investigate deductions claimed by such representative of the estate. (b) In making the appraisal, the commissioner shall direct the commissioner's deputies, agents or assistants to investigate the valuation placed upon each item of the estate, with a view to determining its fullness and fairness, and, in the absence of written objection upon the part of the representative of the estate, the commissioner's appraisal shall be final and binding upon the estate; provided, that such representative shall have the right to file with the state board of equalization, within ninety (90) days from the date of such appraisal, an appeal from the appraisal. A copy of the appeal shall be filed with the commissioner, who shall file with the state board of equalization the commissioner's findings concerning the appraisal. The board shall have authority to consider the exceptions filed, hear proof and determine the valuation in dispute, and the findings, by a majority vote, of the board shall be conclusive as to all parties in interest, subject only to the constitutional right of review in the courts. (c) The procedure established by this section for review of the appraisal of the commissioner by the state board of equalization shall apply only if the issue of valuation of the various items of the gross estate is the only objection to be raised to the assessment. If this procedure for review is selected by the representative of the estate, no challenge to any legal issues that might be raised concerning the inheritance tax assessment shall be entertained in any court or forum. In all cases in which the representative of the estate seeks to challenge an assessment under this section on any ground other than valuation, the entire proceeding, including issues of valuation, must be brought in accordance with § 67-1-1801 or § 67-1-1802 . (d) In order for any person who seeks review of an appraisal by the state board of equalization to obtain a stay of proceedings or action for the collection of the assessed tax, the person must file a complaint, with a copy of the petition for review by the state board of equalization attached, in chancery court seeking a stay until final determination of the review by the board of equalization, and must do those things necessary to obtain a stay under § 67-1-1801 . Acts 1929 (Ex. Sess.), ch. 29, § 3(5); Code 1932, § 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, § 2; C. Supp. 1950, § 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, § 2; 1978, ch. 731, § 10; T.C.A. (orig. ed.), § 30-1620; Acts 1984, ch. 578, § 1; 1984, ch. 845, § 2; 1985, ch. 364, § 7; 1986, ch. 749, § 18; 1989, ch. 186, § 3.
(a) Upon receipt of such return from the executor, administrator or trustee, the commissioner shall proceed to make an appraisal of the various items of the gross estate and to investigate deductions claimed by such representative of the estate.
(b) In making the appraisal, the commissioner shall direct the commissioner's deputies, agents or assistants to investigate the valuation placed upon each item of the estate, with a view to determining its fullness and fairness, and, in the absence of written objection upon the part of the representative of the estate, the commissioner's appraisal shall be final and binding upon the estate; provided, that such representative shall have the right to file with the state board of equalization, within ninety (90) days from the date of such appraisal, an appeal from the appraisal. A copy of the appeal shall be filed with the commissioner, who shall file with the state board of equalization the commissioner's findings concerning the appraisal. The board shall have authority to consider the exceptions filed, hear proof and determine the valuation in dispute, and the findings, by a majority vote, of the board shall be conclusive as to all parties in interest, subject only to the constitutional right of review in the courts.
(c) The procedure established by this section for review of the appraisal of the commissioner by the state board of equalization shall apply only if the issue of valuation of the various items of the gross estate is the only objection to be raised to the assessment. If this procedure for review is selected by the representative of the estate, no challenge to any legal issues that might be raised concerning the inheritance tax assessment shall be entertained in any court or forum. In all cases in which the representative of the estate seeks to challenge an assessment under this section on any ground other than valuation, the entire proceeding, including issues of valuation, must be brought in accordance with § 67-1-1801 or § 67-1-1802 .
(d) In order for any person who seeks review of an appraisal by the state board of equalization to obtain a stay of proceedings or action for the collection of the assessed tax, the person must file a complaint, with a copy of the petition for review by the state board of equalization attached, in chancery court seeking a stay until final determination of the review by the board of equalization, and must do those things necessary to obtain a stay under § 67-1-1801 .
Acts 1929 (Ex. Sess.), ch. 29, § 3(5); Code 1932, § 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, § 2; C. Supp. 1950, § 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, § 2; 1978, ch. 731, § 10; T.C.A. (orig. ed.), § 30-1620; Acts 1984, ch. 578, § 1; 1984, ch. 845, § 2; 1985, ch. 364, § 7; 1986, ch. 749, § 18; 1989, ch. 186, § 3.
Tenn. Code Ann. § 67-6-803 — TN Code / Title 67 / Chapter 6 / Section 67-6-803
Legislative findings
Status: in_force

The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect sales and use tax. The general assembly further finds that Tennessee should participate in multi-state discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration in order to reduce substantially the burden of tax compliance for all sellers and for all types of commerce. Acts 2001, ch. 312, § 1.
The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect sales and use tax. The general assembly further finds that Tennessee should participate in multi-state discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration in order to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.
Acts 2001, ch. 312, § 1.
Tenn. Code Ann. § 67-4-306 — TN Code / Title 67 / Chapter 4 / Section 67-4-306
Period covered by tax - Refund
Status: in_force

(a) The taxes levied by sections providing for administration under this part are declared to be imposed for the privilege of engaging in business for the year beginning on July 1, even though such tax is made payable on the following August 1, and even though such tax is measured by gross receipts for the preceding fiscal or calendar year. (b) Whenever the operation of a business ceases during the privilege tax year, the business is entitled to a prorated refund of tax for the portion of such year during which it did not operate; provided, that the refund amount exceeds ten dollars ($10.00). This subsection (b) does not apply, however, to transfers of existing businesses. Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); T.C.A. (orig. ed.), § 67-4317; Acts 1988, ch. 833, § 1.
(a) The taxes levied by sections providing for administration under this part are declared to be imposed for the privilege of engaging in business for the year beginning on July 1, even though such tax is made payable on the following August 1, and even though such tax is measured by gross receipts for the preceding fiscal or calendar year.
(b) Whenever the operation of a business ceases during the privilege tax year, the business is entitled to a prorated refund of tax for the portion of such year during which it did not operate; provided, that the refund amount exceeds ten dollars ($10.00). This subsection (b) does not apply, however, to transfers of existing businesses.
Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); T.C.A. (orig. ed.), § 67-4317; Acts 1988, ch. 833, § 1.
Tenn. Code Ann. § 67-5-502 — TN Code / Title 67 / Chapter 5 / Section 67-5-502
Place and function of assessment
Status: in_force

(a) The function of assessment shall be to assess: (1) All property, except such property as shall be assessed by the comptroller of the treasury, to the person or persons owning or claiming to own the same on January 1 for the year for which the assessment is made, if known and, if not, to unknown owners; provided, that any temporary improvement, or movable structures that are assessable under § 67-5-802 , regardless of ownership, shall be assessed as real property as an improvement to the land where located; (2) The property held by executors and administrators in the county, district or ward in which the decedent resided at the time of the death until such have been distributed; but, if the deceased lived in another state, then the property shall be assessed where the personal representative resides; and (3) Personal property held by trustees and guardians of minors and severely and persistently mentally ill persons to each guardian or trustee in the county, ward or district where such minor, or severely and persistently mentally ill person resides, if a resident of the state; and, if a nonresident, then in the county, ward or civil district in which the guardian or trustee resides; provided, that guardian held property shall be assessed in the county where the guardian having control thereof renders such guardian's annual settlement. (b) The property of all street railroad, gas, electric light companies, modern market telecommunications providers, and all public utility companies, including their franchises, used within any town, city, or taxing district where the office of the company is located outside of such incorporated city or town or taxing district, but with the main property within the city, shall be taxed in the city, town, or taxing district as if the office was situated within the city limits, and the property, including franchises of the corporations and joint stock companies that lie wholly or mainly within any incorporated city, taxing district, or town, or whose chief business is within any incorporated city, taxing district, or town, shall be assessed for taxation in such city, taxing district, or town; provided, that all real property and tangible personal property shall be taxed in the district where situated; and provided further, that public utility property of every kind, whether real property, tangible personal property, or intangible personal property, shall all be assessed for taxes at fifty-five percent (55%) of its value and that all property of modern market telecommunications providers shall be assessed at the rate applicable to commercial and industrial property of the same type. (c) Leased personal property used by a public utility company or modern market telecommunications provider shall be assessed to such company or provider, unless such property is the subject of a lawful agreement between the lessee and this state or a local government, or instrumentality thereof, for payments in lieu of taxes. Other leased personal property shall be classified according to the lessee's use and assessed to the lessee, unless such property is the subject of a lawful agreement between the lessee and this state or a local government, or instrumentality thereof, for payments in lieu of taxes. Personal property that is leased to and used by any religious, charitable, scientific, or nonprofit educational institution purely and exclusively for one (1) or more of the purposes for which the institution was previously determined to be exempt under § 67-5-212 shall not be deemed to be used in a business or profession, and shall not be classified as industrial or commercial property for property tax purposes. (d) All mineral interests and all other interests of whatever character, not defined as products of the soil, in real property, including the interest that the lessee may have in and to the improvements erected upon land where the fee, reversion, or remainder therein is exempt to the owner, and which interest or interests is or are owned separately from the general freehold, shall be assessed to the owner thereof, separately from the other interests in such real estate, which other interests shall be assessed to the owner thereof, all of which shall be assessed as real property, unless the lessee's or a sublessee's interest in any such real property, including any improvements erected upon the land, is the subject of a lawful agreement between a lessee and this state or a local government, or instrumentality thereof, for payments in lieu of taxes, entered into or amended on or after April 30, 2019, in which case such property shall be assessed solely to such governmental entity and shall be subject to all applicable exemptions. (e) Notwithstanding contrary provisions of law, the comptroller of the treasury may establish a pilot program for assessing leased tangible personal property to the owner/lessor rather than the lessee. Participation in the program shall be voluntary, at the election of owner/lessors who are selected by the comptroller of the treasury to participate based on criteria that optimize savings in the cost of assessment compliance and administration. The comptroller of the treasury may impose a fee to defray the cost of administration. Participants shall be permitted to report leased property centrally in lieu of the schedules otherwise required under § 67-5-903 or § 67-5-904 , and the comptroller of the treasury shall be responsible for distributing centrally reported assessments based on situs. Participants may be permitted to claim the business tax credit provided in § 67-4-713 for property taxes paid pursuant to a central assessment, and the credit may be taken at the participant's option either on the return due in the jurisdiction of situs or the jurisdiction from which the lease originated. Amended by 2021EX2 Tenn. Acts, ch. 1, Secs.s7, s8, s9 eff. 11/3/2021. Amended by 2019 Tenn. Acts, ch. 265, Secs.s 1, s 2 eff. 4/30/2019. Amended by 2017 Tenn. Acts, ch. 490, s 3, eff. 6/6/2017. Acts 1973, ch. 226, § 6; T.C.A., § 67-602; Acts 1990, ch. 1075, § 6; 1992, ch. 660, § 1; 1995, ch. 305, § 122; 1998, ch. 894, § 2; 2004, ch. 571, § 1; 2004, ch. 667, § 1.
(a) The function of assessment shall be to assess: (1) All property, except such property as shall be assessed by the comptroller of the treasury, to the person or persons owning or claiming to own the same on January 1 for the year for which the assessment is made, if known and, if not, to unknown owners; provided, that any temporary improvement, or movable structures that are assessable under § 67-5-802 , regardless of ownership, shall be assessed as real property as an improvement to the land where located; (2) The property held by executors and administrators in the county, district or ward in which the decedent resided at the time of the death until such have been distributed; but, if the deceased lived in another state, then the property shall be assessed where the personal representative resides; and (3) Personal property held by trustees and guardians of minors and severely and persistently mentally ill persons to each guardian or trustee in the county, ward or district where such minor, or severely and persistently mentally ill person resides, if a resident of the state; and, if a nonresident, then in the county, ward or civil district in which the guardian or trustee resides; provided, that guardian held property shall be assessed in the county where the guardian having control thereof renders such guardian's annual settlement.
(1) All property, except such property as shall be assessed by the comptroller of the treasury, to the person or persons owning or claiming to own the same on January 1 for the year for which the assessment is made, if known and, if not, to unknown owners; provided, that any temporary improvement, or movable structures that are assessable under § 67-5-802 , regardless of ownership, shall be assessed as real property as an improvement to the land where located;
(2) The property held by executors and administrators in the county, district or ward in which the decedent resided at the time of the death until such have been distributed; but, if the deceased lived in another state, then the property shall be assessed where the personal representative resides; and
(3) Personal property held by trustees and guardians of minors and severely and persistently mentally ill persons to each guardian or trustee in the county, ward or district where such minor, or severely and persistently mentally ill person resides, if a resident of the state; and, if a nonresident, then in the county, ward or civil district in which the guardian or trustee resides; provided, that guardian held property shall be assessed in the county where the guardian having control thereof renders such guardian's annual settlement.
(b) The property of all street railroad, gas, electric light companies, modern market telecommunications providers, and all public utility companies, including their franchises, used within any town, city, or taxing district where the office of the company is located outside of such incorporated city or town or taxing district, but with the main property within the city, shall be taxed in the city, town, or taxing district as if the office was situated within the city limits, and the property, including franchises of the corporations and joint stock companies that lie wholly or mainly within any incorporated city, taxing district, or town, or whose chief business is within any incorporated city, taxing district, or town, shall be assessed for taxation in such city, taxing district, or town; provided, that all real property and tangible personal property shall be taxed in the district where situated; and provided further, that public utility property of every kind, whether real property, tangible personal property, or intangible personal property, shall all be assessed for taxes at fifty-five percent (55%) of its value and that all property of modern market telecommunications providers shall be assessed at the rate applicable to commercial and industrial property of the same type.
(c) Leased personal property used by a public utility company or modern market telecommunications provider shall be assessed to such company or provider, unless such property is the subject of a lawful agreement between the lessee and this state or a local government, or instrumentality thereof, for payments in lieu of taxes. Other leased personal property shall be classified according to the lessee's use and assessed to the lessee, unless such property is the subject of a lawful agreement between the lessee and this state or a local government, or instrumentality thereof, for payments in lieu of taxes. Personal property that is leased to and used by any religious, charitable, scientific, or nonprofit educational institution purely and exclusively for one (1) or more of the purposes for which the institution was previously determined to be exempt under § 67-5-212 shall not be deemed to be used in a business or profession, and shall not be classified as industrial or commercial property for property tax purposes.
(d) All mineral interests and all other interests of whatever character, not defined as products of the soil, in real property, including the interest that the lessee may have in and to the improvements erected upon land where the fee, reversion, or remainder therein is exempt to the owner, and which interest or interests is or are owned separately from the general freehold, shall be assessed to the owner thereof, separately from the other interests in such real estate, which other interests shall be assessed to the owner thereof, all of which shall be assessed as real property, unless the lessee's or a sublessee's interest in any such real property, including any improvements erected upon the land, is the subject of a lawful agreement between a lessee and this state or a local government, or instrumentality thereof, for payments in lieu of taxes, entered into or amended on or after April 30, 2019, in which case such property shall be assessed solely to such governmental entity and shall be subject to all applicable exemptions.
(e) Notwithstanding contrary provisions of law, the comptroller of the treasury may establish a pilot program for assessing leased tangible personal property to the owner/lessor rather than the lessee. Participation in the program shall be voluntary, at the election of owner/lessors who are selected by the comptroller of the treasury to participate based on criteria that optimize savings in the cost of assessment compliance and administration. The comptroller of the treasury may impose a fee to defray the cost of administration. Participants shall be permitted to report leased property centrally in lieu of the schedules otherwise required under § 67-5-903 or § 67-5-904 , and the comptroller of the treasury shall be responsible for distributing centrally reported assessments based on situs. Participants may be permitted to claim the business tax credit provided in § 67-4-713 for property taxes paid pursuant to a central assessment, and the credit may be taken at the participant's option either on the return due in the jurisdiction of situs or the jurisdiction from which the lease originated.
Amended by 2021EX2 Tenn. Acts, ch. 1, Secs.s7, s8, s9 eff. 11/3/2021.
Amended by 2019 Tenn. Acts, ch. 265, Secs.s 1, s 2 eff. 4/30/2019.
Amended by 2017 Tenn. Acts, ch. 490, s 3, eff. 6/6/2017.
Acts 1973, ch. 226, § 6; T.C.A., § 67-602; Acts 1990, ch. 1075, § 6; 1992, ch. 660, § 1; 1995, ch. 305, § 122; 1998, ch. 894, § 2; 2004, ch. 571, § 1; 2004, ch. 667, § 1.
Tenn. Code Ann. § 67-4-2804 — TN Code / Title 67 / Chapter 4 / Section 67-4-2804
Exemptions
Status: in_force

(a) The tax levied in this part does not apply to an unauthorized substance in the possession of a merchant who is authorized by law to possess the substance. This exemption applies only during the time the merchant's possession of the unauthorized substance is authorized by law. (b) The tax levied in this part does not apply to the following marijuana: (1) Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant; (2) Fiber or any other product of marijuana stalks described in subdivision (b)(1), except resin extracted from the stalks; (3) Marijuana seeds that have been sterilized and are incapable of germination; or (4) Roots of the marijuana plant. Acts 2004, ch. 803, § 5; 2010, ch. 962, § 1.
(a) The tax levied in this part does not apply to an unauthorized substance in the possession of a merchant who is authorized by law to possess the substance. This exemption applies only during the time the merchant's possession of the unauthorized substance is authorized by law.
(b) The tax levied in this part does not apply to the following marijuana: (1) Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant; (2) Fiber or any other product of marijuana stalks described in subdivision (b)(1), except resin extracted from the stalks; (3) Marijuana seeds that have been sterilized and are incapable of germination; or (4) Roots of the marijuana plant.
(1) Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant;
(2) Fiber or any other product of marijuana stalks described in subdivision (b)(1), except resin extracted from the stalks;
(3) Marijuana seeds that have been sterilized and are incapable of germination; or
(4) Roots of the marijuana plant.
Acts 2004, ch. 803, § 5; 2010, ch. 962, § 1.
Tenn. Code Ann. § 67-1-204 — TN Code / Title 67 / Chapter 1 / Section 67-1-204
Liberal construction
Status: in_force

It is declared to be the legislative intent that §§ 67-1-201 - 67-1-204 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments, the comptroller of the treasury and the state board of equalization, and they and each of them have and shall exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-201 - 67-1-204, and to equalize the assessment of all property subject to taxation as provided by law. Acts 1973, ch. 226, § 2; T.C.A., § 67-234.
It is declared to be the legislative intent that §§ 67-1-201 - 67-1-204 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments, the comptroller of the treasury and the state board of equalization, and they and each of them have and shall exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-201 - 67-1-204, and to equalize the assessment of all property subject to taxation as provided by law.
Acts 1973, ch. 226, § 2; T.C.A., § 67-234.
Tenn. Code Ann. § 67-4-1102 — TN Code / Title 67 / Chapter 4 / Section 67-4-1102
Taxable privilege
Status: in_force

(a) The production by any person in connection with any business for profit, regardless of the form of such profit, of special nuclear material is declared to be a taxable privilege upon which each county and/or municipality in which the special nuclear material is produced may levy such privilege tax by resolution or ordinance of the legislative body in accordance with this part. (b) Every person exercising such privilege shall be liable for the tax, whether such person's possession of such special nuclear material for purposes of production is by virtue of such person's ownership of the material or is pursuant to a lease, contract, license, loan or otherwise. Acts 1981, ch. 206, § 3; T.C.A., § 67-6202.
(a) The production by any person in connection with any business for profit, regardless of the form of such profit, of special nuclear material is declared to be a taxable privilege upon which each county and/or municipality in which the special nuclear material is produced may levy such privilege tax by resolution or ordinance of the legislative body in accordance with this part.
(b) Every person exercising such privilege shall be liable for the tax, whether such person's possession of such special nuclear material for purposes of production is by virtue of such person's ownership of the material or is pursuant to a lease, contract, license, loan or otherwise.
Acts 1981, ch. 206, § 3; T.C.A., § 67-6202.
Tenn. Code Ann. § 67-4-3009 — TN Code / Title 67 / Chapter 4 / Section 67-4-3009
Applicability
Status: in_force

This part does not apply to a county having a metropolitan form of government with a population of more than five hundred thousand (500,000), according to the 2000 federal census or a subsequent federal census; provided, that this part applies to a privately owned or operated museum principally dedicated to the preservation of cultural heritage, achievements, and contributions of minority artists, musicians, composers, or other fine arts practitioners located within such county. Amended by 2022 Tenn. Acts, ch. 1034, s 1, eff. 5/11/2022. Acts 2007, 500, § 1.
This part does not apply to a county having a metropolitan form of government with a population of more than five hundred thousand (500,000), according to the 2000 federal census or a subsequent federal census; provided, that this part applies to a privately owned or operated museum principally dedicated to the preservation of cultural heritage, achievements, and contributions of minority artists, musicians, composers, or other fine arts practitioners located within such county.
Amended by 2022 Tenn. Acts, ch. 1034, s 1, eff. 5/11/2022.
Acts 2007, 500, § 1.
Tenn. Code Ann. § 67-4-1505 — TN Code / Title 67 / Chapter 4 / Section 67-4-1505
Applicable administrative and enforcements provisions
Status: in_force

A short-term rental unit marketplace that collects the taxes set out in § 67-4-1502(a) is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title. Acts 2020, ch. 787, § 10.
A short-term rental unit marketplace that collects the taxes set out in § 67-4-1502(a) is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title.
Acts 2020, ch. 787, § 10.
Tenn. Code Ann. § 67-5-306 — TN Code / Title 67 / Chapter 5 / Section 67-5-306
Fines and penalties
Status: in_force

(a) It is unlawful for any assessor or deputy assessor willfully or knowingly to assess any property subject to taxation in the names of or in the initials of any other than the person to whom the property should be lawfully assessed. Each violation of this subsection (a) is a Class C misdemeanor. (b) It is unlawful for any assessor or deputy assessor willfully or knowingly to permit or allow any property subject to taxation to be or remain unassessed or omitted from assessment, or willfully or knowingly to assess any property at less than the percentage of value required by law. Each violation of this subsection (b) is a Class C misdemeanor. (c) Each assessor or deputy assessor or member of the county board of equalization who violates, neglects, or fails, or refuses to comply with any of this chapter or chapter 1 of this title, unless otherwise expressly made punishable as a misdemeanor, shall pay and forfeit to the state the sum of not less than fifty dollars ($50.00) nor more than one hundred dollars ($100) for each offense, which penalty shall be recovered of the offender and sureties on such person's bond, in the case of assessors and deputies, and of the members of the board of equalization personally, in any court of record in the county or before any general sessions court of the county, by motion on five (5) days' notice or by suit instituted for the purpose. (d) It is the duty of the district attorneys general, upon the information or at the request of any reputable citizen of the state, to investigate and prosecute, ex officio, all the offenses defined in subsection (c). (e) It is the duty of each district attorney general, county auditor, and county mayor, when such person learns, or has reasonable grounds to believe, that subsection (c) has been violated, to institute proceedings by motion or suit to recover the penalties prescribed. (f) It is unlawful for any assessor or deputy assessor or any member of any county board of equalization to draw or receive any compensation for services, or for any county mayor to issue any warrant for the same, until such assessor or deputy assessor or member of such board shall have fully kept and performed each and every one of the requirements of subsection (c), and the failure to keep and perform any of the same shall be held and deemed a waiver of any right to any compensation for services. (g) Any county mayor or county clerk, or district attorney general, or county auditor, who fails, neglects, or refuses to obey and observe the requirements imposed by subsection (c) commits a Class C misdemeanor. Acts 1907, ch. 602, §§ 33-35, 37; Shan., §§ 972a2-972a5, 972a8; mod. Code 1932, §§ 1684-1687, 1689; modified; Acts 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-641, 67-642, 67-1710 -- 67-1714; Acts 1989, ch. 591, § 113; 2003 , ch. 90, § 2.
(a) It is unlawful for any assessor or deputy assessor willfully or knowingly to assess any property subject to taxation in the names of or in the initials of any other than the person to whom the property should be lawfully assessed. Each violation of this subsection (a) is a Class C misdemeanor.
(b) It is unlawful for any assessor or deputy assessor willfully or knowingly to permit or allow any property subject to taxation to be or remain unassessed or omitted from assessment, or willfully or knowingly to assess any property at less than the percentage of value required by law. Each violation of this subsection (b) is a Class C misdemeanor.
(c) Each assessor or deputy assessor or member of the county board of equalization who violates, neglects, or fails, or refuses to comply with any of this chapter or chapter 1 of this title, unless otherwise expressly made punishable as a misdemeanor, shall pay and forfeit to the state the sum of not less than fifty dollars ($50.00) nor more than one hundred dollars ($100) for each offense, which penalty shall be recovered of the offender and sureties on such person's bond, in the case of assessors and deputies, and of the members of the board of equalization personally, in any court of record in the county or before any general sessions court of the county, by motion on five (5) days' notice or by suit instituted for the purpose.
(d) It is the duty of the district attorneys general, upon the information or at the request of any reputable citizen of the state, to investigate and prosecute, ex officio, all the offenses defined in subsection (c).
(e) It is the duty of each district attorney general, county auditor, and county mayor, when such person learns, or has reasonable grounds to believe, that subsection (c) has been violated, to institute proceedings by motion or suit to recover the penalties prescribed.
(f) It is unlawful for any assessor or deputy assessor or any member of any county board of equalization to draw or receive any compensation for services, or for any county mayor to issue any warrant for the same, until such assessor or deputy assessor or member of such board shall have fully kept and performed each and every one of the requirements of subsection (c), and the failure to keep and perform any of the same shall be held and deemed a waiver of any right to any compensation for services.
(g) Any county mayor or county clerk, or district attorney general, or county auditor, who fails, neglects, or refuses to obey and observe the requirements imposed by subsection (c) commits a Class C misdemeanor.
Acts 1907, ch. 602, §§ 33-35, 37; Shan., §§ 972a2-972a5, 972a8; mod. Code 1932, §§ 1684-1687, 1689; modified; Acts 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-641, 67-642, 67-1710 -- 67-1714; Acts 1989, ch. 591, § 113; 2003 , ch. 90, § 2.
Tenn. Code Ann. § 67-3-817 — TN Code / Title 67 / Chapter 3 / Section 67-3-817
Invoices
Status: in_force

(a) Each supplier, importer and wholesaler selling petroleum products in this state shall, at or near the time of each sale, make out and deliver to the purchaser, a prenumbered invoice in which the vendor shall enter the name of the vendor, the full name and complete delivery address of the purchaser, the date of delivery, the type of fuel, a notation for dye added, the total dollar amount of the purchase, the amount of state tax, and the number of gallons of product sold. (b) The commissioner may assess a civil penalty of five hundred dollars ($500) for each month in violation, or portion of a month, against a person who fails to execute and deliver invoice documents as provided in this section. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1917.
(a) Each supplier, importer and wholesaler selling petroleum products in this state shall, at or near the time of each sale, make out and deliver to the purchaser, a prenumbered invoice in which the vendor shall enter the name of the vendor, the full name and complete delivery address of the purchaser, the date of delivery, the type of fuel, a notation for dye added, the total dollar amount of the purchase, the amount of state tax, and the number of gallons of product sold.
(b) The commissioner may assess a civil penalty of five hundred dollars ($500) for each month in violation, or portion of a month, against a person who fails to execute and deliver invoice documents as provided in this section.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1917.
Tenn. Code Ann. § 67-8-309 — TN Code / Title 67 / Chapter 8 / Section 67-8-309
[Not applicable to decedents who die in 2016 or after, see section 67-8-318] Transfers by operation of law
Status: in_force

Any transfer of property in any manner by operation of law upon the death of any person shall be deemed a transfer taxable under this part and part 4 of this chapter. Acts 1929 (Ex. Sess.), ch. 29, § 1(7); Code 1932, § 1264; Acts 1976, ch. 529, § 18; T.C.A. (orig. ed.), § 30-1607.
Any transfer of property in any manner by operation of law upon the death of any person shall be deemed a transfer taxable under this part and part 4 of this chapter.
Acts 1929 (Ex. Sess.), ch. 29, § 1(7); Code 1932, § 1264; Acts 1976, ch. 529, § 18; T.C.A. (orig. ed.), § 30-1607.
Tenn. Code Ann. § 67-6-522 — TN Code / Title 67 / Chapter 6 / Section 67-6-522
Delinquent dealers
Status: in_force

(a) Every dealer licensed to do business in this state who becomes delinquent for more than ninety (90) days in the payment of any sales or use taxes due the state shall, upon notice from the commissioner, post with the commissioner cash or an indemnity bond with good and solvent surety, approved by the commissioner, in an amount equal to three (3) times the average monthly sales tax liability or use tax liability of the dealer, conditioned upon the proper payment of retail sales taxes or use taxes for which such dealer may become liable. (b) In the event that any dealer who may become subject to this section fails to post the cash or surety bond, the dealer shall be subject to revocation of any one (1) or more of the certificates of registration held by the dealer as provided by part 6 of this chapter. (c) The bond provided for in this section shall run for such time as may be determined by the commissioner. Acts 1947, ch. 3, §§ 5, 11; C. Supp. 1950, §§ 1248.60, 1248.78 (Williams, §§ 1328.26, 1328.33); Acts 1955, ch. 51, § 7; 1955, ch. 242, § 5; 1957, ch. 307, § 2; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; 1971, ch. 285, § 2; T.C.A. (orig. ed.), §§ 67-3020, 67-3033; Acts 1984, ch. 832, §§ 13, 36.
(a) Every dealer licensed to do business in this state who becomes delinquent for more than ninety (90) days in the payment of any sales or use taxes due the state shall, upon notice from the commissioner, post with the commissioner cash or an indemnity bond with good and solvent surety, approved by the commissioner, in an amount equal to three (3) times the average monthly sales tax liability or use tax liability of the dealer, conditioned upon the proper payment of retail sales taxes or use taxes for which such dealer may become liable.
(b) In the event that any dealer who may become subject to this section fails to post the cash or surety bond, the dealer shall be subject to revocation of any one (1) or more of the certificates of registration held by the dealer as provided by part 6 of this chapter.
(c) The bond provided for in this section shall run for such time as may be determined by the commissioner.
Acts 1947, ch. 3, §§ 5, 11; C. Supp. 1950, §§ 1248.60, 1248.78 (Williams, §§ 1328.26, 1328.33); Acts 1955, ch. 51, § 7; 1955, ch. 242, § 5; 1957, ch. 307, § 2; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; 1971, ch. 285, § 2; T.C.A. (orig. ed.), §§ 67-3020, 67-3033; Acts 1984, ch. 832, §§ 13, 36.
Tenn. Code Ann. § 67-5-803 — TN Code / Title 67 / Chapter 5 / Section 67-5-803
Tract lying partly outside taxing district
Status: in_force

When assessing for public taxes any tract of land lying partly within the limits of a drainage district, special school district or other special taxing district, and partly outside the limits of such district, an assessor shall assess that part of such tract lying within the limits of such district as one (1) independent tract, and that part of any such tract lying outside of the limits of such district as another independent tract, to the end that the amount of the taxes due to each taxing district may be definitely known. Acts 1973, ch. 226, § 6; T.C.A., § 67-615.
When assessing for public taxes any tract of land lying partly within the limits of a drainage district, special school district or other special taxing district, and partly outside the limits of such district, an assessor shall assess that part of such tract lying within the limits of such district as one (1) independent tract, and that part of any such tract lying outside of the limits of such district as another independent tract, to the end that the amount of the taxes due to each taxing district may be definitely known.
Acts 1973, ch. 226, § 6; T.C.A., § 67-615.
Tenn. Code Ann. § 67-6-388 — TN Code / Title 67 / Chapter 6 / Section 67-6-388
Exemption from sales and use tax on leased motor vehicles for insurance proceeds paid on damage settlements
Status: in_force

Notwithstanding this chapter or any other law to the contrary, there shall be an exemption from sales and use tax otherwise imposed on the gross proceeds of motor vehicle leases for insurance proceeds paid pursuant to a damage settlement by an insurance company to the owner of a leased passenger motor vehicle, where that vehicle has sustained damage that renders the vehicle a salvage vehicle, nonrepairable vehicle or flood vehicle, and the owner transfers title to such damaged vehicle to the insurance company. Acts 2004, ch. 823, § 1.
Notwithstanding this chapter or any other law to the contrary, there shall be an exemption from sales and use tax otherwise imposed on the gross proceeds of motor vehicle leases for insurance proceeds paid pursuant to a damage settlement by an insurance company to the owner of a leased passenger motor vehicle, where that vehicle has sustained damage that renders the vehicle a salvage vehicle, nonrepairable vehicle or flood vehicle, and the owner transfers title to such damaged vehicle to the insurance company.
Acts 2004, ch. 823, § 1.
Tenn. Code Ann. § 67-5-305 — TN Code / Title 67 / Chapter 5 / Section 67-5-305
Failure to perform - Proceedings against assessor
Status: in_force

(a) It is unlawful for any assessor of property or deputy assessor to willfully fail, refuse or neglect to perform, obey and observe the duties or requirements of this chapter. (b) It is the duty of the county mayor to report promptly to the district attorney general or to a proper agent of the state any failure, neglect, or refusal of any assessor or deputy assessor to comply with any of the requirements of this chapter and duties as required by law. (c) If the director of property assessments has cause to believe any assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe any duties or requirements of this chapter, the director shall notify, in writing, the assessor of property or deputy assessor of the specific instances wherein the director has cause to believe the assessor or deputy assessor has willfully failed to perform. (d) (1) After the expiration of at least fifteen (15) days from the date of such notice, if the director has reason to believe that such assessor of property or deputy assessor has not made a satisfactory effort to perform the duties or requirements of this chapter, the director shall request the state board of equalization to convene in the taxing jurisdiction of the assessor of property or deputy assessor for the purpose of conducting a hearing to determine whether or not the assessor of property or deputy assessor has willfully failed to perform, obey and observe the duties or requirements of this chapter. (2) If the state board of equalization consents to convene for a hearing of this matter, the assessor of property or deputy assessor shall be provided at least ten (10) days' written notice of the time and place for the hearing, which shall be within the county or taxing jurisdiction of the assessor of property or deputy assessor. (3) Further, the notice shall set forth the specific purpose for such hearing. (4) The burden of proof shall be upon the director of property assessments to show that the assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe the duties or requirements of this chapter, and the rules of evidence applicable to proceedings before the chancery court in Tennessee shall be followed by the state board in such hearing. (5) The assessor of property or deputy assessor shall be entitled to be heard, either personally or by counsel, and shall have the privilege of introducing any competent evidence. (6) Any action of the state board of equalization shall be final and conclusive, subject to judicial review by petition of certiorari to the appropriate chancery court. (7) If the assessor of property or deputy assessor is found innocent of the charges against such assessor or deputy assessor in chancery court, the board shall be required to pay the costs of such proceeding. (e) (1) Upon a finding by the state board of equalization that any assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe the duties or requirements of this chapter, the board shall notify the county mayor or such other county official as may be necessary of such failure to perform, obey and observe the duties or requirements of this chapter, and the issuance of any warrant for compensation to such assessor of property or deputy assessor shall be discontinued until a determination is made by the board that such assessor of property or deputy assessor has made a satisfactory effort to perform, obey and observe the duties or requirements of this chapter. (2) Further, such assessor of property or deputy assessor shall not be reimbursed for such period of time as is determined by the board that such person has willfully failed, refused or neglected to perform, obey and observe the duties and requirements of this chapter. (3) If the board causes the compensation of any assessor of property or deputy assessor to be discontinued and the assessor or deputy assessor is subsequently held to be innocent of the charges against the assessor or deputy assessor, the assessor or deputy assessor shall then be reimbursed for the full amount withheld from the assessor or deputy assessor, plus interest at the rate of seven percent (7%) a year. (f) If a finding is made by the board that any assessor or deputy assessor has willfully failed to perform the duties and requirements of this chapter, and such assessor or deputy assessor files a petition of certiorari to chancery court to review the action within thirty (30) days of the date the assessor or deputy assessor is notified of the action of the board, no compensation of such assessor or deputy assessor shall be withheld until the appropriate chancery court has rendered a final decision on the matter. Acts 1973, ch. 226, § 6; T.C.A., §§ 67-633 -- 67-638; Acts 2003, ch. 90, § 2.
(a) It is unlawful for any assessor of property or deputy assessor to willfully fail, refuse or neglect to perform, obey and observe the duties or requirements of this chapter.
(b) It is the duty of the county mayor to report promptly to the district attorney general or to a proper agent of the state any failure, neglect, or refusal of any assessor or deputy assessor to comply with any of the requirements of this chapter and duties as required by law.
(c) If the director of property assessments has cause to believe any assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe any duties or requirements of this chapter, the director shall notify, in writing, the assessor of property or deputy assessor of the specific instances wherein the director has cause to believe the assessor or deputy assessor has willfully failed to perform.
(d) (1) After the expiration of at least fifteen (15) days from the date of such notice, if the director has reason to believe that such assessor of property or deputy assessor has not made a satisfactory effort to perform the duties or requirements of this chapter, the director shall request the state board of equalization to convene in the taxing jurisdiction of the assessor of property or deputy assessor for the purpose of conducting a hearing to determine whether or not the assessor of property or deputy assessor has willfully failed to perform, obey and observe the duties or requirements of this chapter. (2) If the state board of equalization consents to convene for a hearing of this matter, the assessor of property or deputy assessor shall be provided at least ten (10) days' written notice of the time and place for the hearing, which shall be within the county or taxing jurisdiction of the assessor of property or deputy assessor. (3) Further, the notice shall set forth the specific purpose for such hearing. (4) The burden of proof shall be upon the director of property assessments to show that the assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe the duties or requirements of this chapter, and the rules of evidence applicable to proceedings before the chancery court in Tennessee shall be followed by the state board in such hearing. (5) The assessor of property or deputy assessor shall be entitled to be heard, either personally or by counsel, and shall have the privilege of introducing any competent evidence. (6) Any action of the state board of equalization shall be final and conclusive, subject to judicial review by petition of certiorari to the appropriate chancery court. (7) If the assessor of property or deputy assessor is found innocent of the charges against such assessor or deputy assessor in chancery court, the board shall be required to pay the costs of such proceeding.
(1) After the expiration of at least fifteen (15) days from the date of such notice, if the director has reason to believe that such assessor of property or deputy assessor has not made a satisfactory effort to perform the duties or requirements of this chapter, the director shall request the state board of equalization to convene in the taxing jurisdiction of the assessor of property or deputy assessor for the purpose of conducting a hearing to determine whether or not the assessor of property or deputy assessor has willfully failed to perform, obey and observe the duties or requirements of this chapter.
(2) If the state board of equalization consents to convene for a hearing of this matter, the assessor of property or deputy assessor shall be provided at least ten (10) days' written notice of the time and place for the hearing, which shall be within the county or taxing jurisdiction of the assessor of property or deputy assessor.
(3) Further, the notice shall set forth the specific purpose for such hearing.
(4) The burden of proof shall be upon the director of property assessments to show that the assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe the duties or requirements of this chapter, and the rules of evidence applicable to proceedings before the chancery court in Tennessee shall be followed by the state board in such hearing.
(5) The assessor of property or deputy assessor shall be entitled to be heard, either personally or by counsel, and shall have the privilege of introducing any competent evidence.
(6) Any action of the state board of equalization shall be final and conclusive, subject to judicial review by petition of certiorari to the appropriate chancery court.
(7) If the assessor of property or deputy assessor is found innocent of the charges against such assessor or deputy assessor in chancery court, the board shall be required to pay the costs of such proceeding.
(e) (1) Upon a finding by the state board of equalization that any assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe the duties or requirements of this chapter, the board shall notify the county mayor or such other county official as may be necessary of such failure to perform, obey and observe the duties or requirements of this chapter, and the issuance of any warrant for compensation to such assessor of property or deputy assessor shall be discontinued until a determination is made by the board that such assessor of property or deputy assessor has made a satisfactory effort to perform, obey and observe the duties or requirements of this chapter. (2) Further, such assessor of property or deputy assessor shall not be reimbursed for such period of time as is determined by the board that such person has willfully failed, refused or neglected to perform, obey and observe the duties and requirements of this chapter. (3) If the board causes the compensation of any assessor of property or deputy assessor to be discontinued and the assessor or deputy assessor is subsequently held to be innocent of the charges against the assessor or deputy assessor, the assessor or deputy assessor shall then be reimbursed for the full amount withheld from the assessor or deputy assessor, plus interest at the rate of seven percent (7%) a year.
(1) Upon a finding by the state board of equalization that any assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe the duties or requirements of this chapter, the board shall notify the county mayor or such other county official as may be necessary of such failure to perform, obey and observe the duties or requirements of this chapter, and the issuance of any warrant for compensation to such assessor of property or deputy assessor shall be discontinued until a determination is made by the board that such assessor of property or deputy assessor has made a satisfactory effort to perform, obey and observe the duties or requirements of this chapter.
(2) Further, such assessor of property or deputy assessor shall not be reimbursed for such period of time as is determined by the board that such person has willfully failed, refused or neglected to perform, obey and observe the duties and requirements of this chapter.
(3) If the board causes the compensation of any assessor of property or deputy assessor to be discontinued and the assessor or deputy assessor is subsequently held to be innocent of the charges against the assessor or deputy assessor, the assessor or deputy assessor shall then be reimbursed for the full amount withheld from the assessor or deputy assessor, plus interest at the rate of seven percent (7%) a year.
(f) If a finding is made by the board that any assessor or deputy assessor has willfully failed to perform the duties and requirements of this chapter, and such assessor or deputy assessor files a petition of certiorari to chancery court to review the action within thirty (30) days of the date the assessor or deputy assessor is notified of the action of the board, no compensation of such assessor or deputy assessor shall be withheld until the appropriate chancery court has rendered a final decision on the matter.
Acts 1973, ch. 226, § 6; T.C.A., §§ 67-633 -- 67-638; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-1-1623 — TN Code / Title 67 / Chapter 1 / Section 67-1-1623
Actions against state officers
Status: in_force

(a) The district attorney general or state agent may move the circuit court for judgment against the state treasurer, or other state officer, for any neglect, default, misprision, misfeasance, or malfeasance in office, for which such officer and the officer's sureties, or either of them, might be sued upon any bond or other obligation executed for the due and lawful discharge of the duties of the officer's office. (b) The motion shall be in writing, shall be signed by the district attorney general or state agent and shall be in the name of the state. (c) A copy of the motion left at the dwelling house of the defendant, or the defendant's last usual place of residence, or place of abode or place of doing business, five (5) days previous to the motion, shall be sufficient service of notice of the motion. (d) The court shall hear and determine the case without any declaration, or the formality of regular pleadings, according to the right of the case, and give judgment against the officer and the officer's sureties, and award execution as effectually as may be done by regular suit at law. Code 1858, §§ 744-747; integrated in Acts 1907, ch. 602, § 77; Shan., §§ 1053-1056; Acts 1923, ch. 109, § 8; mod. Code 1932, §§ 1786-1789; modified; T.C.A. (orig. ed.), §§ 67-1624 -- 67-1627.
(a) The district attorney general or state agent may move the circuit court for judgment against the state treasurer, or other state officer, for any neglect, default, misprision, misfeasance, or malfeasance in office, for which such officer and the officer's sureties, or either of them, might be sued upon any bond or other obligation executed for the due and lawful discharge of the duties of the officer's office.
(b) The motion shall be in writing, shall be signed by the district attorney general or state agent and shall be in the name of the state.
(c) A copy of the motion left at the dwelling house of the defendant, or the defendant's last usual place of residence, or place of abode or place of doing business, five (5) days previous to the motion, shall be sufficient service of notice of the motion.
(d) The court shall hear and determine the case without any declaration, or the formality of regular pleadings, according to the right of the case, and give judgment against the officer and the officer's sureties, and award execution as effectually as may be done by regular suit at law.
Code 1858, §§ 744-747; integrated in Acts 1907, ch. 602, § 77; Shan., §§ 1053-1056; Acts 1923, ch. 109, § 8; mod. Code 1932, §§ 1786-1789; modified; T.C.A. (orig. ed.), §§ 67-1624 -- 67-1627.
Tenn. Code Ann. § 67-3-1203 — TN Code / Title 67 / Chapter 3 / Section 67-3-1203
Bond
Status: in_force

(a) In the event the commissioner determines that a bond is needed to protect state revenue, the application for a permit or license shall be accompanied by a bond, the form of which shall be prescribed by the department. The bond shall be at least twice the estimated average quarterly, or annually, if the user is filing annual, tax liability of the user. (b) The required bond shall be conditioned upon quarterly, or annual, in the case of annual filers, payment on or before the due date, of the highway user fuel tax imposed per each gallon of gasoline, motor fuel or alternative fuel, used in the operation of a qualified motor vehicle on the highways of Tennessee. Instead of a personal or corporate surety on such bond, the commissioner may allow the bond to be secured by deposit of collateral, having a face value equal to the bond amount, in the form of a certificate of deposit, or equivalent to a certificate of deposit, as accepted and authorized by the banking laws of this state. Such collateral may be deposited with any authorized state depository designated by the commissioner. Acts 1997, ch. 316, § 1; 2001, ch. 166, § 3; T.C.A., § 67-3-2303; Acts 2007, ch. 484, § 107.
(a) In the event the commissioner determines that a bond is needed to protect state revenue, the application for a permit or license shall be accompanied by a bond, the form of which shall be prescribed by the department. The bond shall be at least twice the estimated average quarterly, or annually, if the user is filing annual, tax liability of the user.
(b) The required bond shall be conditioned upon quarterly, or annual, in the case of annual filers, payment on or before the due date, of the highway user fuel tax imposed per each gallon of gasoline, motor fuel or alternative fuel, used in the operation of a qualified motor vehicle on the highways of Tennessee. Instead of a personal or corporate surety on such bond, the commissioner may allow the bond to be secured by deposit of collateral, having a face value equal to the bond amount, in the form of a certificate of deposit, or equivalent to a certificate of deposit, as accepted and authorized by the banking laws of this state. Such collateral may be deposited with any authorized state depository designated by the commissioner.
Acts 1997, ch. 316, § 1; 2001, ch. 166, § 3; T.C.A., § 67-3-2303; Acts 2007, ch. 484, § 107.
Tenn. Code Ann. § 67-5-505 — TN Code / Title 67 / Chapter 5 / Section 67-5-505
Forms, schedules, rules
Status: in_force

(a) The state division of property assessments, with the approval of the state board of equalization, shall prescribe the forms and schedules to be used and the records to be kept by each assessor relating to the assessment of property of every kind. (b) (1) In determining the ownership, valuation, classification, and assessment of all property of every kind, the assessor shall follow the assessment manuals, instructions, and the rules and regulations approved by the board. (2) Notwithstanding any provisions of this title to the contrary, no local assessor of property shall be in violation of any rules and regulations promulgated by the board under such provisions of such sections and chapters when the implementation of such rules and regulations cannot be accomplished without official action in some manner by the local governing body of the jurisdiction, and such body has refused to act on a request by the local assessor so as to permit the implementation of the rules and regulations by the local assessor. (c) Upon a finding by the division that the assessor of property or the county is unable or unwilling to comply with requirements under this part, including rules of the board or submission of any necessary plan of compliance required by the board, the director of the division shall report such finding to the board. The board shall notify the assessor of property and the county mayor of the nature of the noncompliance and shall indicate the action required to correct such noncompliance. If satisfactory action is not taken by the assessor or the county to correct the noncompliance within sixty (60) days from the date that notice of noncompliance is given, the board shall direct the division, and the division shall thereupon be authorized to take such steps as are necessary to ensure compliance with the requirements of this part, and the county found in noncompliance shall reimburse the state for all costs incurred by the state pursuant to this action. If such costs are not reimbursed to the state within forty-five (45) days of the date of an invoice for such costs, the state may recover its costs through the deduction of such costs from any state-shared taxes as identified in § 4-31-105 , otherwise due the county. Acts 1973, ch. 226, §§ 6, 13; T.C.A., §§ 67-605, 67-613; Acts 1999, ch. 147, § 1; 2003, ch. 90, § 2.
(a) The state division of property assessments, with the approval of the state board of equalization, shall prescribe the forms and schedules to be used and the records to be kept by each assessor relating to the assessment of property of every kind.
(b) (1) In determining the ownership, valuation, classification, and assessment of all property of every kind, the assessor shall follow the assessment manuals, instructions, and the rules and regulations approved by the board. (2) Notwithstanding any provisions of this title to the contrary, no local assessor of property shall be in violation of any rules and regulations promulgated by the board under such provisions of such sections and chapters when the implementation of such rules and regulations cannot be accomplished without official action in some manner by the local governing body of the jurisdiction, and such body has refused to act on a request by the local assessor so as to permit the implementation of the rules and regulations by the local assessor.
(1) In determining the ownership, valuation, classification, and assessment of all property of every kind, the assessor shall follow the assessment manuals, instructions, and the rules and regulations approved by the board.
(2) Notwithstanding any provisions of this title to the contrary, no local assessor of property shall be in violation of any rules and regulations promulgated by the board under such provisions of such sections and chapters when the implementation of such rules and regulations cannot be accomplished without official action in some manner by the local governing body of the jurisdiction, and such body has refused to act on a request by the local assessor so as to permit the implementation of the rules and regulations by the local assessor.
(c) Upon a finding by the division that the assessor of property or the county is unable or unwilling to comply with requirements under this part, including rules of the board or submission of any necessary plan of compliance required by the board, the director of the division shall report such finding to the board. The board shall notify the assessor of property and the county mayor of the nature of the noncompliance and shall indicate the action required to correct such noncompliance. If satisfactory action is not taken by the assessor or the county to correct the noncompliance within sixty (60) days from the date that notice of noncompliance is given, the board shall direct the division, and the division shall thereupon be authorized to take such steps as are necessary to ensure compliance with the requirements of this part, and the county found in noncompliance shall reimburse the state for all costs incurred by the state pursuant to this action. If such costs are not reimbursed to the state within forty-five (45) days of the date of an invoice for such costs, the state may recover its costs through the deduction of such costs from any state-shared taxes as identified in § 4-31-105 , otherwise due the county.
Acts 1973, ch. 226, §§ 6, 13; T.C.A., §§ 67-605, 67-613; Acts 1999, ch. 147, § 1; 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-5-1808 — TN Code / Title 67 / Chapter 5 / Section 67-5-1808
Prepayment and partial payment of property taxes
Status: in_force

(a) Notwithstanding any general law or any private act to the contrary, the county trustee may accept prepayments and partial payments of property taxes, including, but not limited to, payment by electronic transfers, bank customer preauthorized payments, wire transfers or ACH credits, for the current tax year prior to the date the tax rate is established for the current tax year. Any prepayment or partial payment of property taxes for the current tax year that is received before the later of July 1 or the date the property tax rate for the current year is established shall be held by the trustee in a designated revenue account established to hold undistributed taxes and then transferred to the revenue account established for the current year's taxes after the later of July 1 or the date the property tax rate for the current year is adopted by the county legislative body. (b) Prior to any county trustee accepting prepayment or partial payment of property taxes in accordance with this section, the county trustee shall file a plan with the comptroller of the treasury at least thirty (30) days prior to the acceptance of the payments. The comptroller of the treasury must acknowledge the receipt of the plan and provide written comments regarding the plan to the trustee prior to implementation. The plan should contain the following: (1) A description of the accounting system technology or manual processes to be used to record prepayments and partial payments of property taxes for the current tax year prior to the date the tax rate is established; (2) A statement indicating whether such a process of collecting property taxes will be implemented within the existing operating resources of the office or an indication of prior approval by the county legislative body if accounting system upgrades or additional operating resources are needed; and (3) Documentation of the internal controls that will ensure all property tax payments are being recorded and accounted for as required by law. (c) (1) The delinquent date for property taxes and interest applicable to delinquent property taxes is not affected by application of a prepayment or partial payment system established in such county. (2) Interest applies only to the amount of delinquent property taxes remaining due as of the date property taxes become delinquent. (d) If a prepayment or partial payment of property taxes is accepted, such prepayment or partial payment does not release the tax lien on the property upon which the taxes were assessed and such prepayment or partial payment is non-refundable. (e) This section is known and may be cited as the "Representative Mike Carter Preservation Act." Amended by 2022 Tenn. Acts, ch. 848, Secs.s1, s2, s3, s4 eff. 4/20/2022. Amended by 2019 Tenn. Acts, ch. 220, s 7, eff. 7/1/2019. Acts 1990, ch. 922, § 1; 2008 , ch. 698, § 1; 2009 , ch. 71, § 1.
(a) Notwithstanding any general law or any private act to the contrary, the county trustee may accept prepayments and partial payments of property taxes, including, but not limited to, payment by electronic transfers, bank customer preauthorized payments, wire transfers or ACH credits, for the current tax year prior to the date the tax rate is established for the current tax year. Any prepayment or partial payment of property taxes for the current tax year that is received before the later of July 1 or the date the property tax rate for the current year is established shall be held by the trustee in a designated revenue account established to hold undistributed taxes and then transferred to the revenue account established for the current year's taxes after the later of July 1 or the date the property tax rate for the current year is adopted by the county legislative body.
(b) Prior to any county trustee accepting prepayment or partial payment of property taxes in accordance with this section, the county trustee shall file a plan with the comptroller of the treasury at least thirty (30) days prior to the acceptance of the payments. The comptroller of the treasury must acknowledge the receipt of the plan and provide written comments regarding the plan to the trustee prior to implementation. The plan should contain the following: (1) A description of the accounting system technology or manual processes to be used to record prepayments and partial payments of property taxes for the current tax year prior to the date the tax rate is established; (2) A statement indicating whether such a process of collecting property taxes will be implemented within the existing operating resources of the office or an indication of prior approval by the county legislative body if accounting system upgrades or additional operating resources are needed; and (3) Documentation of the internal controls that will ensure all property tax payments are being recorded and accounted for as required by law.
(1) A description of the accounting system technology or manual processes to be used to record prepayments and partial payments of property taxes for the current tax year prior to the date the tax rate is established;
(2) A statement indicating whether such a process of collecting property taxes will be implemented within the existing operating resources of the office or an indication of prior approval by the county legislative body if accounting system upgrades or additional operating resources are needed; and
(3) Documentation of the internal controls that will ensure all property tax payments are being recorded and accounted for as required by law.
(c) (1) The delinquent date for property taxes and interest applicable to delinquent property taxes is not affected by application of a prepayment or partial payment system established in such county. (2) Interest applies only to the amount of delinquent property taxes remaining due as of the date property taxes become delinquent.
(1) The delinquent date for property taxes and interest applicable to delinquent property taxes is not affected by application of a prepayment or partial payment system established in such county.
(2) Interest applies only to the amount of delinquent property taxes remaining due as of the date property taxes become delinquent.
(d) If a prepayment or partial payment of property taxes is accepted, such prepayment or partial payment does not release the tax lien on the property upon which the taxes were assessed and such prepayment or partial payment is non-refundable.
(e) This section is known and may be cited as the "Representative Mike Carter Preservation Act."
Amended by 2022 Tenn. Acts, ch. 848, Secs.s1, s2, s3, s4 eff. 4/20/2022.
Amended by 2019 Tenn. Acts, ch. 220, s 7, eff. 7/1/2019.
Acts 1990, ch. 922, § 1; 2008 , ch. 698, § 1; 2009 , ch. 71, § 1.
Tenn. Code Ann. § 67-3-408 — TN Code / Title 67 / Chapter 3 / Section 67-3-408
Kerosene exemption
Status: in_force

There shall be exempt from the tax imposed in § 67-3-202 all kerosene sold or used in the state for purposes other than in any motor vehicle or equipment operated on the public highways of this state. This includes K-1 kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank, and K-1 kerosene sold at retail through nonbarricaded dispensers in quantities of not more than twenty-one gallons (21 gals.) for use other than for highway purposes, under such rules as the department shall reasonably require. Quantities sold at retail stations, other than stated above, are subject to the diesel tax imposed in § 67-3-202 . Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1508.
There shall be exempt from the tax imposed in § 67-3-202 all kerosene sold or used in the state for purposes other than in any motor vehicle or equipment operated on the public highways of this state. This includes K-1 kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank, and K-1 kerosene sold at retail through nonbarricaded dispensers in quantities of not more than twenty-one gallons (21 gals.) for use other than for highway purposes, under such rules as the department shall reasonably require. Quantities sold at retail stations, other than stated above, are subject to the diesel tax imposed in § 67-3-202 .
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1508.
Tenn. Code Ann. § 67-6-409 — TN Code / Title 67 / Chapter 6 / Section 67-6-409
Procedures for claiming exemption - Liability
Status: in_force

(a) When a purchaser claims an exemption: (1) The seller or certified service provider shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase in accordance with the rules and regulations promulgated by the commissioner. The identifying information shall include: name, address, type of business, reason for exemption and a tax identification number issued by this state or other governmental authority as required by the commissioner; (2) The seller or certified service provider shall obtain either a copy of the purchaser's authorization for exemption issued by the commissioner or obtain, either in paper or electronic medium, a fully completed Streamlined Sales Tax certificate of exemption as approved by the governing board of the Streamlined Sales and Use Tax Agreement. The seller or certified service provider is not required to obtain a purchaser's signature for an electronic form of a certificate of exemption; however, the seller or certified service provider shall obtain from the purchaser all other information for proof of a claimed exemption regardless of the medium in which the transaction occurred; (3) The commissioner may utilize a system in which purchasers qualifying to make tax exempt purchases are issued an identification number that must be presented to the seller at the time of the sale; and (4) The seller and certified service provider shall maintain proper records of exempt transactions and provide them to the commissioner when requested. (b) (1) Sellers and certified service providers that follow the requirements of this section are not liable for the tax imposed by this chapter otherwise applicable, if it is determined that the purchaser improperly claimed an exemption, in which case the purchaser shall be liable for the tax. In the event a seller has a recurring business relationship with a purchaser, the seller and certified service provider are relieved from the tax imposed by this chapter, if the seller has obtained a blanket exemption certificate from the purchaser. A seller and a certified service provider shall not be required to update or renew blanket exemption certificates when there is a recurring business relationship. (2) The seller or certified service provider shall remain liable for the tax if the purchaser claims an entity-based exemption and the subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller in this state, and the standard exemption certificate clearly and affirmatively indicates the claimed exemption is not available in this state. (3) For purposes of subdivision (b)(1), a "recurring business relationship" means at least one (1) sale transaction within a period of twelve (12) consecutive months. (c) Sellers or certified service providers that do not follow the requirements of this section shall be liable for the tax. (d) Sellers that fraudulently fail to collect tax or that solicit a purchaser to participate in the unlawful claim of an exemption shall be liable for the tax. Acts 2003, ch. 357, § 57; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 72; 2007, ch. 602, §§ 51, 103.
(a) When a purchaser claims an exemption: (1) The seller or certified service provider shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase in accordance with the rules and regulations promulgated by the commissioner. The identifying information shall include: name, address, type of business, reason for exemption and a tax identification number issued by this state or other governmental authority as required by the commissioner; (2) The seller or certified service provider shall obtain either a copy of the purchaser's authorization for exemption issued by the commissioner or obtain, either in paper or electronic medium, a fully completed Streamlined Sales Tax certificate of exemption as approved by the governing board of the Streamlined Sales and Use Tax Agreement. The seller or certified service provider is not required to obtain a purchaser's signature for an electronic form of a certificate of exemption; however, the seller or certified service provider shall obtain from the purchaser all other information for proof of a claimed exemption regardless of the medium in which the transaction occurred; (3) The commissioner may utilize a system in which purchasers qualifying to make tax exempt purchases are issued an identification number that must be presented to the seller at the time of the sale; and (4) The seller and certified service provider shall maintain proper records of exempt transactions and provide them to the commissioner when requested.
(1) The seller or certified service provider shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase in accordance with the rules and regulations promulgated by the commissioner. The identifying information shall include: name, address, type of business, reason for exemption and a tax identification number issued by this state or other governmental authority as required by the commissioner;
(2) The seller or certified service provider shall obtain either a copy of the purchaser's authorization for exemption issued by the commissioner or obtain, either in paper or electronic medium, a fully completed Streamlined Sales Tax certificate of exemption as approved by the governing board of the Streamlined Sales and Use Tax Agreement. The seller or certified service provider is not required to obtain a purchaser's signature for an electronic form of a certificate of exemption; however, the seller or certified service provider shall obtain from the purchaser all other information for proof of a claimed exemption regardless of the medium in which the transaction occurred;
(3) The commissioner may utilize a system in which purchasers qualifying to make tax exempt purchases are issued an identification number that must be presented to the seller at the time of the sale; and
(4) The seller and certified service provider shall maintain proper records of exempt transactions and provide them to the commissioner when requested.
(b) (1) Sellers and certified service providers that follow the requirements of this section are not liable for the tax imposed by this chapter otherwise applicable, if it is determined that the purchaser improperly claimed an exemption, in which case the purchaser shall be liable for the tax. In the event a seller has a recurring business relationship with a purchaser, the seller and certified service provider are relieved from the tax imposed by this chapter, if the seller has obtained a blanket exemption certificate from the purchaser. A seller and a certified service provider shall not be required to update or renew blanket exemption certificates when there is a recurring business relationship. (2) The seller or certified service provider shall remain liable for the tax if the purchaser claims an entity-based exemption and the subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller in this state, and the standard exemption certificate clearly and affirmatively indicates the claimed exemption is not available in this state. (3) For purposes of subdivision (b)(1), a "recurring business relationship" means at least one (1) sale transaction within a period of twelve (12) consecutive months.
(1) Sellers and certified service providers that follow the requirements of this section are not liable for the tax imposed by this chapter otherwise applicable, if it is determined that the purchaser improperly claimed an exemption, in which case the purchaser shall be liable for the tax. In the event a seller has a recurring business relationship with a purchaser, the seller and certified service provider are relieved from the tax imposed by this chapter, if the seller has obtained a blanket exemption certificate from the purchaser. A seller and a certified service provider shall not be required to update or renew blanket exemption certificates when there is a recurring business relationship.
(2) The seller or certified service provider shall remain liable for the tax if the purchaser claims an entity-based exemption and the subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller in this state, and the standard exemption certificate clearly and affirmatively indicates the claimed exemption is not available in this state.
(3) For purposes of subdivision (b)(1), a "recurring business relationship" means at least one (1) sale transaction within a period of twelve (12) consecutive months.
(c) Sellers or certified service providers that do not follow the requirements of this section shall be liable for the tax.
(d) Sellers that fraudulently fail to collect tax or that solicit a purchaser to participate in the unlawful claim of an exemption shall be liable for the tax.
Acts 2003, ch. 357, § 57; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 72; 2007, ch. 602, §§ 51, 103.
Tenn. Code Ann. § 67-1-1616 — TN Code / Title 67 / Chapter 1 / Section 67-1-1616
Monthly penalty for failure to pay over taxes - Forfeiture of office
Status: in_force

Where such trustee or other officer, whose duty it is to collect any taxes under this part, part 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or § 67-1-107 , § 67-5-301 , § 67-5-302 , § 67-5-306 , § 67-5-507 or § 67-5-513 , fails to account for any and all taxes that the trustee or officer has collected to the proper officer, in addition to the penalty in § 67-1-1615 , the trustee or officer shall be liable to a penalty of two percent (2%) per month on the taxes from the time the taxes should have been paid, which is in addition to the attorney's fees provided for in § 67-1-1619 , none of which shall in any way be remitted after the matter is placed in the hands of the attorney; and the trustee or officer shall, in addition, forfeit the trustee's or officer's respective office. Acts 1907, ch. 602, § 71; Shan., § 928a1; mod. Code 1932, § 1635; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1635; T.C.A. (orig. ed.), § 67-1615.
Where such trustee or other officer, whose duty it is to collect any taxes under this part, part 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or § 67-1-107 , § 67-5-301 , § 67-5-302 , § 67-5-306 , § 67-5-507 or § 67-5-513 , fails to account for any and all taxes that the trustee or officer has collected to the proper officer, in addition to the penalty in § 67-1-1615 , the trustee or officer shall be liable to a penalty of two percent (2%) per month on the taxes from the time the taxes should have been paid, which is in addition to the attorney's fees provided for in § 67-1-1619 , none of which shall in any way be remitted after the matter is placed in the hands of the attorney; and the trustee or officer shall, in addition, forfeit the trustee's or officer's respective office.
Acts 1907, ch. 602, § 71; Shan., § 928a1; mod. Code 1932, § 1635; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1635; T.C.A. (orig. ed.), § 67-1615.
Tenn. Code Ann. § 67-4-3204 — TN Code / Title 67 / Chapter 4 / Section 67-4-3204
Local option sales and use tax
Status: in_force

(a) Notwithstanding that a local government may levy a surcharge under this chapter on the local option sales and use tax pursuant to chapter 6, part 7 of this title for use in accordance with § 67-4-3205 , and in addition to the exemptions authorized by § 67-4-3203(a) , the following items shall be exempt from the surcharge: (1) Water sold to or used by manufacturers and taxed at the state rate of one percent (1%) as authorized in § 67-6-206 ; (2) Sales of tangible personal property to a common carrier for use outside the state; (3) Video programming services as defined in § 67-6-102 ; (4) Telecommunication services; (5) Specified digital products as defined in § 67-6-102 ; and (6) Sales of tangible personal property when obtained from any vending machine or device and taxed at the local rate of two and one quarter percent (2.25%) as authorized in § 67-6-702(g) . (b) Any surcharge on the local option sales and use tax shall apply only to the first one thousand six hundred dollars ($1,600) on the sale or use of any single article of personal property as defined in § 67-6-702(d) . (c) Except as otherwise provided in subsection (a), any surcharge on the local option sales and use tax shall apply equally and uniformly to all sales of tangible personal property, services, and other items subject to the tax, and shall be subject to the same exemptions provided in chapter 6 of this title as are applicable to the tax. Amended by 2020 Tenn. Acts, ch. 759, s 9, eff. 10/1/2020. Added by 2017 Tenn. Acts, ch. 181, s 27, eff. 4/26/2017.
(a) Notwithstanding that a local government may levy a surcharge under this chapter on the local option sales and use tax pursuant to chapter 6, part 7 of this title for use in accordance with § 67-4-3205 , and in addition to the exemptions authorized by § 67-4-3203(a) , the following items shall be exempt from the surcharge: (1) Water sold to or used by manufacturers and taxed at the state rate of one percent (1%) as authorized in § 67-6-206 ; (2) Sales of tangible personal property to a common carrier for use outside the state; (3) Video programming services as defined in § 67-6-102 ; (4) Telecommunication services; (5) Specified digital products as defined in § 67-6-102 ; and (6) Sales of tangible personal property when obtained from any vending machine or device and taxed at the local rate of two and one quarter percent (2.25%) as authorized in § 67-6-702(g) .
(1) Water sold to or used by manufacturers and taxed at the state rate of one percent (1%) as authorized in § 67-6-206 ;
(2) Sales of tangible personal property to a common carrier for use outside the state;
(3) Video programming services as defined in § 67-6-102 ;
(4) Telecommunication services;
(5) Specified digital products as defined in § 67-6-102 ; and
(6) Sales of tangible personal property when obtained from any vending machine or device and taxed at the local rate of two and one quarter percent (2.25%) as authorized in § 67-6-702(g) .
(b) Any surcharge on the local option sales and use tax shall apply only to the first one thousand six hundred dollars ($1,600) on the sale or use of any single article of personal property as defined in § 67-6-702(d) .
(c) Except as otherwise provided in subsection (a), any surcharge on the local option sales and use tax shall apply equally and uniformly to all sales of tangible personal property, services, and other items subject to the tax, and shall be subject to the same exemptions provided in chapter 6 of this title as are applicable to the tax.
Amended by 2020 Tenn. Acts, ch. 759, s 9, eff. 10/1/2020.
Added by 2017 Tenn. Acts, ch. 181, s 27, eff. 4/26/2017.
Tenn. Code Ann. § 67-8-205 — TN Code / Title 67 / Chapter 8 / Section 67-8-205
Tax for use of state
Status: in_force

The tax imposed by this part is a tax exclusively for the use of the state, and no county, municipality or taxing district shall have power to levy any like tax. Acts 1929 (Ex. Sess.), ch. 26, § 18; Code 1932, § 1315; T.C.A. (orig. ed.), § 30-1720.
The tax imposed by this part is a tax exclusively for the use of the state, and no county, municipality or taxing district shall have power to levy any like tax.
Acts 1929 (Ex. Sess.), ch. 26, § 18; Code 1932, § 1315; T.C.A. (orig. ed.), § 30-1720.
Tenn. Code Ann. § 67-8-106 — TN Code / Title 67 / Chapter 8 / Section 67-8-106
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Tax rates
Status: in_force

(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates: CLASS A 1.4 percent on amounts from $10,000 to $25,000; 2 percent on the next $25,000 or part thereof; 4 percent on the next $50,000 or part thereof; 5.5 percent on the next $200,000 or part thereof; 6.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $500,000. CLASS B 6.5 percent on amounts from $5,000 to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13. 5 percent on the next $50,000 or part thereof; 16 percent on the next $50,000 or part thereof; 20 percent on the excess over $250,000. (b) The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates: CLASS A 5.5 percent on the amount of net taxable gifts up to $40,000; 6.5 percent on the next $200,000 or part thereof; 7.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $440,000. CLASS B 6.5 percent on the amount of net taxable gifts up to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13.5 percent on the next $50,000 or part thereof; 16 percent on the excess over $200,000. Acts 1939, ch. 137, § 5; C. Supp. 1950, § 1295.5 (Williams, § 1328.5); Acts 1967, ch. 133, § 1; 1983, ch. 73, § 12; T.C.A. (orig. ed.), § 67-2506.
(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates: CLASS A 1.4 percent on amounts from $10,000 to $25,000; 2 percent on the next $25,000 or part thereof; 4 percent on the next $50,000 or part thereof; 5.5 percent on the next $200,000 or part thereof; 6.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $500,000. CLASS B 6.5 percent on amounts from $5,000 to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13. 5 percent on the next $50,000 or part thereof; 16 percent on the next $50,000 or part thereof; 20 percent on the excess over $250,000.
CLASS A
1.4 percent on amounts from $10,000 to $25,000;
2 percent on the next $25,000 or part thereof;
4 percent on the next $50,000 or part thereof;
5.5 percent on the next $200,000 or part thereof;
6.5 percent on the next $200,000 or part thereof;
9.5 percent on the excess over $500,000.
CLASS B
6.5 percent on amounts from $5,000 to $50,000;
9.5 percent on the next $50,000 or part thereof;
12 percent on the next $50,000 or part thereof;
13. 5 percent on the next $50,000 or part thereof;
16 percent on the next $50,000 or part thereof;
20 percent on the excess over $250,000.
(b) The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates: CLASS A 5.5 percent on the amount of net taxable gifts up to $40,000; 6.5 percent on the next $200,000 or part thereof; 7.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $440,000. CLASS B 6.5 percent on the amount of net taxable gifts up to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13.5 percent on the next $50,000 or part thereof; 16 percent on the excess over $200,000.
CLASS A
5.5 percent on the amount of net taxable gifts up to $40,000;
6.5 percent on the next $200,000 or part thereof;
7.5 percent on the next $200,000 or part thereof;
9.5 percent on the excess over $440,000.
CLASS B
6.5 percent on the amount of net taxable gifts up to $50,000;
9.5 percent on the next $50,000 or part thereof;
12 percent on the next $50,000 or part thereof;
13.5 percent on the next $50,000 or part thereof;
16 percent on the excess over $200,000.
Acts 1939, ch. 137, § 5; C. Supp. 1950, § 1295.5 (Williams, § 1328.5); Acts 1967, ch. 133, § 1; 1983, ch. 73, § 12; T.C.A. (orig. ed.), § 67-2506.
Tenn. Code Ann. § 67-1-1804 — TN Code / Title 67 / Chapter 1 / Section 67-1-1804
Exclusivity of procedures
Status: in_force

The procedure established by this part is the sole and exclusive jurisdiction for determining liability for all taxes collected or administered by the commissioner of revenue, except that the state board of equalization shall have jurisdiction concurrent with the chancery court in inheritance tax cases in which only issues of valuation are raised, as provided by § 67-8-411 , and the board designated in § 67-8-116 shall have jurisdiction concurrent with the chancery court in gift tax cases in which only issues of valuation are raised, as provided by § 67-8-116 . Acts 1986, ch. 749, § 8.
The procedure established by this part is the sole and exclusive jurisdiction for determining liability for all taxes collected or administered by the commissioner of revenue, except that the state board of equalization shall have jurisdiction concurrent with the chancery court in inheritance tax cases in which only issues of valuation are raised, as provided by § 67-8-411 , and the board designated in § 67-8-116 shall have jurisdiction concurrent with the chancery court in gift tax cases in which only issues of valuation are raised, as provided by § 67-8-116 .
Acts 1986, ch. 749, § 8.
Tenn. Code Ann. § 67-1-304 — TN Code / Title 67 / Chapter 1 / Section 67-1-304
Vice chair
Status: in_force

The board shall elect one (1) of its members to serve as vice chair, who shall preside in the absence of the chair. Acts 1973, ch. 226, § 2; T.C.A., § 67-204.
The board shall elect one (1) of its members to serve as vice chair, who shall preside in the absence of the chair.
Acts 1973, ch. 226, § 2; T.C.A., § 67-204.
Tenn. Code Ann. § 67-3-420 — TN Code / Title 67 / Chapter 3 / Section 67-3-420
Refunds - Wholesaler sales to limited users and prepaid users
Status: in_force

(a) A licensed wholesaler who sells tax-paid motor fuel to a limited user or a prepaid user as defined in § 67-3-1302 shall be entitled to a refund of the tax paid pursuant to § 67-3-202 . Any claim for refund filed with the commissioner must be supported by documentation that sets forth the name, address, account number and federal employer identification number or social security number of the customer, together with the invoice or delivery ticket number and number of gallons sold. The claimant may file one (1) claim each month and otherwise be subject to the statute of limitations provided in § 67-3-421 . (b) The licensed wholesaler's entitlement to a refund is not affected by the status of the customer's limited user permit or prepaid user authorization, unless the wholesaler knows, has been notified by the department, or in the exercise of reasonable care should know, that the customer is not entitled to use the permit or authorization with respect to a particular purchase of fuel. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1520.
(a) A licensed wholesaler who sells tax-paid motor fuel to a limited user or a prepaid user as defined in § 67-3-1302 shall be entitled to a refund of the tax paid pursuant to § 67-3-202 . Any claim for refund filed with the commissioner must be supported by documentation that sets forth the name, address, account number and federal employer identification number or social security number of the customer, together with the invoice or delivery ticket number and number of gallons sold. The claimant may file one (1) claim each month and otherwise be subject to the statute of limitations provided in § 67-3-421 .
(b) The licensed wholesaler's entitlement to a refund is not affected by the status of the customer's limited user permit or prepaid user authorization, unless the wholesaler knows, has been notified by the department, or in the exercise of reasonable care should know, that the customer is not entitled to use the permit or authorization with respect to a particular purchase of fuel.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1520.
Tenn. Code Ann. § 67-8-317 — TN Code / Title 67 / Chapter 8 / Section 67-8-317
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Credits
Status: in_force

(a) If the gross estate includes property upon the transfer of which to the decedent a tax was previously and within five (5) years imposed by this state, or property that has been received by the decedent in exchange for property upon which a tax was so imposed, a credit on account of such tax actually so previously paid shall be allowed against the tax imposed with respect to the particular property, but not to exceed the amount of tax imposed with respect to the property on the present transfer. (b) The credit for previously paid tax computation shall be the lesser of the following: (1) The tax paid in the previous estate multiplied by the result of the total property amount transferred to the present estate divided by the taxable estate of the prior estate; or (2) The tax due in the present estate multiplied by the result of the total property amount received from the prior estate divided by the taxable estate of the present estate. (c) The five-year period shall be computed from the date of death of the prior decedent and not from the date of payment of such tax. Acts 1929 (Ex. Sess.), ch. 29, § 2(5); Code 1932, § 1269; Acts 1978, ch. 731, § 7; T.C.A. (orig. ed.), § 30-1612; Acts 1985, ch. 453, § 8.
(a) If the gross estate includes property upon the transfer of which to the decedent a tax was previously and within five (5) years imposed by this state, or property that has been received by the decedent in exchange for property upon which a tax was so imposed, a credit on account of such tax actually so previously paid shall be allowed against the tax imposed with respect to the particular property, but not to exceed the amount of tax imposed with respect to the property on the present transfer.
(b) The credit for previously paid tax computation shall be the lesser of the following: (1) The tax paid in the previous estate multiplied by the result of the total property amount transferred to the present estate divided by the taxable estate of the prior estate; or (2) The tax due in the present estate multiplied by the result of the total property amount received from the prior estate divided by the taxable estate of the present estate.
(1) The tax paid in the previous estate multiplied by the result of the total property amount transferred to the present estate divided by the taxable estate of the prior estate; or
(2) The tax due in the present estate multiplied by the result of the total property amount received from the prior estate divided by the taxable estate of the present estate.
(c) The five-year period shall be computed from the date of death of the prior decedent and not from the date of payment of such tax.
Acts 1929 (Ex. Sess.), ch. 29, § 2(5); Code 1932, § 1269; Acts 1978, ch. 731, § 7; T.C.A. (orig. ed.), § 30-1612; Acts 1985, ch. 453, § 8.
Tenn. Code Ann. § 67-4-110 — TN Code / Title 67 / Chapter 4 / Section 67-4-110
Action by commissioner against business in violation
Status: in_force

(a) The commissioner is authorized, and it is the commissioner's duty, to issue a distress warrant for the collection of the tax, interest and penalty due from each taxpayer who is delinquent in payment of privilege taxes, collectible by the commissioner. Distress warrants may be addressed and delivered to the sheriff of the county in which such delinquent taxpayer has an office or principal place of business, or to the sheriff of any county in which the commissioner has reason to believe property of such delinquent taxpayer may be found. (b) The sheriff into whose hands such warrant may come, or the sheriff's deputy, may execute the warrant by distraint and sale of personal property belonging to such delinquent taxpayer, and the proceedings in respect to the warrant shall be the same as are provided by law for proceedings under an execution at law from a court of record; and the executing officer shall be entitled to the same fees, commissions, and necessary expenses of removing and keeping property distrained as in case of an execution from a court of record. (c) If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the warrant upon any real estate in the officer's county belonging to such delinquent taxpayer; and if levied on land, the distress warrant, together with the officer's return on the distress warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court in the same manner as in case of the levy on land of an execution issued by a general sessions court. (d) The remedy or procedure prescribed in subsections (a)-(c) is cumulative to any other remedies or procedures now prescribed with reference to any particular privilege tax or taxes. No other remedy prescribed by any particular taxing statute shall be held to be exclusive or to prevent the commissioner from proceeding with the collection of the privilege tax under subsections (a)-(c). (e) Distress warrants issued under subsection (a) for the collection of state taxes, interest or penalty due from a taxpayer may, in the discretion of the commissioner, be addressed to and delivered to an employee or representative of the department for purposes of execution, who shall first make the same amount and kind of bond now required of deputy sheriffs, and such employee or representative shall have the same powers and authority as a sheriff under chapter 1, part 12 of this title and subsections (b)-(d) for purposes of levying and executing such distress warrants. Such employee or representative shall be entitled to the same fees and costs as would accrue to a sheriff for such services, which fees and costs shall be paid to the department and deposited in the general fund of the state treasury. Acts 1937, ch. 200, §§ 1-4; C. Supp. 1950, §§ 1613.2-1613.5 (Williams, §§ 1613.7-1613.10); Acts 1955, ch. 317, § 1; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), §§ 67-5316 -- 67-5319, 67-5321.
(a) The commissioner is authorized, and it is the commissioner's duty, to issue a distress warrant for the collection of the tax, interest and penalty due from each taxpayer who is delinquent in payment of privilege taxes, collectible by the commissioner. Distress warrants may be addressed and delivered to the sheriff of the county in which such delinquent taxpayer has an office or principal place of business, or to the sheriff of any county in which the commissioner has reason to believe property of such delinquent taxpayer may be found.
(b) The sheriff into whose hands such warrant may come, or the sheriff's deputy, may execute the warrant by distraint and sale of personal property belonging to such delinquent taxpayer, and the proceedings in respect to the warrant shall be the same as are provided by law for proceedings under an execution at law from a court of record; and the executing officer shall be entitled to the same fees, commissions, and necessary expenses of removing and keeping property distrained as in case of an execution from a court of record.
(c) If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the warrant upon any real estate in the officer's county belonging to such delinquent taxpayer; and if levied on land, the distress warrant, together with the officer's return on the distress warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court in the same manner as in case of the levy on land of an execution issued by a general sessions court.
(d) The remedy or procedure prescribed in subsections (a)-(c) is cumulative to any other remedies or procedures now prescribed with reference to any particular privilege tax or taxes. No other remedy prescribed by any particular taxing statute shall be held to be exclusive or to prevent the commissioner from proceeding with the collection of the privilege tax under subsections (a)-(c).
(e) Distress warrants issued under subsection (a) for the collection of state taxes, interest or penalty due from a taxpayer may, in the discretion of the commissioner, be addressed to and delivered to an employee or representative of the department for purposes of execution, who shall first make the same amount and kind of bond now required of deputy sheriffs, and such employee or representative shall have the same powers and authority as a sheriff under chapter 1, part 12 of this title and subsections (b)-(d) for purposes of levying and executing such distress warrants. Such employee or representative shall be entitled to the same fees and costs as would accrue to a sheriff for such services, which fees and costs shall be paid to the department and deposited in the general fund of the state treasury.
Acts 1937, ch. 200, §§ 1-4; C. Supp. 1950, §§ 1613.2-1613.5 (Williams, §§ 1613.7-1613.10); Acts 1955, ch. 317, § 1; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), §§ 67-5316 -- 67-5319, 67-5321.
Tenn. Code Ann. § 67-4-1608 — TN Code / Title 67 / Chapter 4 / Section 67-4-1608
New tires for resale - Use and consumption by dealer
Status: in_force

Any dealer purchasing new tires for resale without the payment of the fee, and subsequently withdrawing the tires from inventory for such dealer's own use and consumption, must remit the fee on the tires on such dealer's own return. Acts 1991, ch. 451, § 88.
Any dealer purchasing new tires for resale without the payment of the fee, and subsequently withdrawing the tires from inventory for such dealer's own use and consumption, must remit the fee on the tires on such dealer's own return.
Acts 1991, ch. 451, § 88.
Tenn. Code Ann. § 67-5-1809 — TN Code / Title 67 / Chapter 5 / Section 67-5-1809
Refund of property taxes after final action
Status: in_force

When a county has been ordered to make a refund of property taxes pursuant to final action of a court or the state board of equalization, a specific appropriation is not required to authorize the county trustee to make the refund. The trustee may make the ordered refund and any interest owing the taxpayer as otherwise provided from any taxes collected for the year or years to which the refund relates prior to the allocation to the various county funds. If the trustee does not have funds collected from the year to which the refund relates, the trustee may make the refund and pay any interest owing the taxpayer from current collections prior to the allocation of revenue to the various county funds. Where a refund plus accrued interest exceeds one percent (1%) of all property taxes levied for the year in which the refund is due, the trustee may defer the refund for a period of up to three (3) years in equal annual installments, and the deferred amounts must accrue interest in the manner otherwise provided by law. Amended by 2023 Tenn. Acts, ch. 184, s 14, eff. 7/1/2023. T.C.A. § 67-5-1512(c) ; Acts 2003 , ch. 385, § 2.
When a county has been ordered to make a refund of property taxes pursuant to final action of a court or the state board of equalization, a specific appropriation is not required to authorize the county trustee to make the refund. The trustee may make the ordered refund and any interest owing the taxpayer as otherwise provided from any taxes collected for the year or years to which the refund relates prior to the allocation to the various county funds. If the trustee does not have funds collected from the year to which the refund relates, the trustee may make the refund and pay any interest owing the taxpayer from current collections prior to the allocation of revenue to the various county funds. Where a refund plus accrued interest exceeds one percent (1%) of all property taxes levied for the year in which the refund is due, the trustee may defer the refund for a period of up to three (3) years in equal annual installments, and the deferred amounts must accrue interest in the manner otherwise provided by law.
Amended by 2023 Tenn. Acts, ch. 184, s 14, eff. 7/1/2023.
T.C.A. § 67-5-1512(c) ; Acts 2003 , ch. 385, § 2.
Tenn. Code Ann. § 67-8-315 — TN Code / Title 67 / Chapter 8 / Section 67-8-315
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Deductions
Status: in_force

(a) For the purpose of determining the net estate subject to tax, the following deductions shall be deducted from the value of the gross estate; except that, in the case of a transfer other than by will or intestate law, the only deductions permitted shall be liens subject to which the transfer is made and transfer taxes paid or payable to other jurisdictions on intangible personal property; additionally, except for the deduction in subdivision (a)(6), in the case of the estate of a nonresident, only such portion of the following deductions shall be allowed as is properly chargeable against the property, the transfer of which is subject to taxation: (1) The value of all property taxable under this part and part 4 of this chapter transferred to the United States, the state of Tennessee, or to any political subdivision thereof, any public institution therein exclusively used for public purposes, or any corporation, society, association or trust therein, or in a state that grants a like exemption to such institution in Tennessee formed for charitable, educational, scientific or religious purposes; provided, that the property so transferred is to be used exclusively for one (1) or more such purposes, but no deduction shall be allowed on account of property transferred to any such beneficiary, if any officer, member, shareholder or employee thereof shall receive, or be entitled to receive, any benefit or pecuniary profit from the operation thereof, except reasonable compensation in affecting one (1) or more of such purposes, or as beneficiaries of a strictly charitable purpose; if the organization of any such corporation, society, association or trust for any of the foregoing avowed purposes be a mere guise or pretense for directly or indirectly making for it or any of its officers, members, shareholders or employees any other pecuniary profit; or if it be not in good faith organized or conducted for one (1) or more of such purposes; (2) Taxes: (A) On real and tangible personal property within this state that were a lien at the date of death; (B) On intangible personal property of the decedent or on the income from the property that constituted a personal obligation during the decedent's lifetime, or were a lien at date of death; (C) Federal income taxes accrued upon the income of the decedent at the date of death; (D) Death duties paid or payable to other jurisdictions on intangible personal property, but no deduction shall be allowed for the payment of any federal estate taxes; and (E) Special assessments that, at the time of decedent's death, were a lien on real property within this state; (3) Actual funeral expenses, and all other amounts reasonably and actually expended, or contracted to be expended, for the purchase of a memorial, or monument, to the decedent, if a resident of the state; (4) (A) Expenses of administration, including accounting fees, appraisal fees, court costs, compensation of executors, administrators, or trustees and their attorneys actually allowed and paid, not in excess of lawful rates. Where the claimed allowance is excessive, the commissioner is authorized to reduce it to a reasonable amount for the purpose of computing the tax. From an action of the commissioner in reducing the claimed amount, an appeal may be taken to the board provided for in § 67-8-411 ; (B) Interest on federal estate tax actually paid and allowed by virtue of the Internal Revenue Code ( 26 U.S.C. §§ 6161 and 6166 ), and interest on Tennessee inheritance tax actually paid and allowed by virtue of § 67-8-419(b) , for a period not to exceed twenty-one (21) months after the date of the decedent's death is deductible as an expense of administration, but shall not be so allowed as a deduction in any other event or circumstance nor for any further length of time; (5) Debts of the decedent that constituted lawful claims against the decedent's estate at the date of death; provided, that in the case of a resident decedent there shall not be allowed a debt secured by property outside of this state; except when the property by which the debt is secured is included in the measure of the tax imposed, or except when such debt exceeds the value of the property securing it, in which case the excess may be deducted; and (6) An amount equal to the value of any interest in property that passes or has passed from the decedent to the surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate. In determining the amount qualifying for the deduction under this subdivision (a)(6), the limitations, restrictions, definitions, elections and requirements set out in § 2056(b) and (c) of the Internal Revenue Code ( 26 U.S.C. § 2056(b) and (c) ), shall be applicable to the deduction allowed by this subsection (a); provided, that the election specified by § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ), must be made to the department. (b) No deduction from the value of the property included in the gross estate shall be allowed on account of any claim against the estate arising from a contract made by the decedent and payable by its terms at or after death, unless such claim is supported, in whole or in part, by a valuable consideration, in which event only so much thereof as is the equivalent in money value of the money value of the consideration received by the decedent shall be allowed as a deduction, but the remaining portion shall not be. Acts 1929 (Ex. Sess.), ch. 29, § 2(1), (4); Code 1932, §§ 1265, 1268; Acts 1937, ch. 129, §§ 2, 3; C. Supp. 1950, § 1265; Acts 1959, ch. 158, § 1; 1978, ch. 731, § 4; 1980, ch. 471, §§ 1-3; 1983, ch. 73, § 3; T.C.A. (orig. ed.), §§ 30-1608, 30-1611; Acts 1985, ch. 453, § 2.
(a) For the purpose of determining the net estate subject to tax, the following deductions shall be deducted from the value of the gross estate; except that, in the case of a transfer other than by will or intestate law, the only deductions permitted shall be liens subject to which the transfer is made and transfer taxes paid or payable to other jurisdictions on intangible personal property; additionally, except for the deduction in subdivision (a)(6), in the case of the estate of a nonresident, only such portion of the following deductions shall be allowed as is properly chargeable against the property, the transfer of which is subject to taxation: (1) The value of all property taxable under this part and part 4 of this chapter transferred to the United States, the state of Tennessee, or to any political subdivision thereof, any public institution therein exclusively used for public purposes, or any corporation, society, association or trust therein, or in a state that grants a like exemption to such institution in Tennessee formed for charitable, educational, scientific or religious purposes; provided, that the property so transferred is to be used exclusively for one (1) or more such purposes, but no deduction shall be allowed on account of property transferred to any such beneficiary, if any officer, member, shareholder or employee thereof shall receive, or be entitled to receive, any benefit or pecuniary profit from the operation thereof, except reasonable compensation in affecting one (1) or more of such purposes, or as beneficiaries of a strictly charitable purpose; if the organization of any such corporation, society, association or trust for any of the foregoing avowed purposes be a mere guise or pretense for directly or indirectly making for it or any of its officers, members, shareholders or employees any other pecuniary profit; or if it be not in good faith organized or conducted for one (1) or more of such purposes; (2) Taxes: (A) On real and tangible personal property within this state that were a lien at the date of death; (B) On intangible personal property of the decedent or on the income from the property that constituted a personal obligation during the decedent's lifetime, or were a lien at date of death; (C) Federal income taxes accrued upon the income of the decedent at the date of death; (D) Death duties paid or payable to other jurisdictions on intangible personal property, but no deduction shall be allowed for the payment of any federal estate taxes; and (E) Special assessments that, at the time of decedent's death, were a lien on real property within this state; (3) Actual funeral expenses, and all other amounts reasonably and actually expended, or contracted to be expended, for the purchase of a memorial, or monument, to the decedent, if a resident of the state; (4) (A) Expenses of administration, including accounting fees, appraisal fees, court costs, compensation of executors, administrators, or trustees and their attorneys actually allowed and paid, not in excess of lawful rates. Where the claimed allowance is excessive, the commissioner is authorized to reduce it to a reasonable amount for the purpose of computing the tax. From an action of the commissioner in reducing the claimed amount, an appeal may be taken to the board provided for in § 67-8-411 ; (B) Interest on federal estate tax actually paid and allowed by virtue of the Internal Revenue Code ( 26 U.S.C. §§ 6161 and 6166 ), and interest on Tennessee inheritance tax actually paid and allowed by virtue of § 67-8-419(b) , for a period not to exceed twenty-one (21) months after the date of the decedent's death is deductible as an expense of administration, but shall not be so allowed as a deduction in any other event or circumstance nor for any further length of time; (5) Debts of the decedent that constituted lawful claims against the decedent's estate at the date of death; provided, that in the case of a resident decedent there shall not be allowed a debt secured by property outside of this state; except when the property by which the debt is secured is included in the measure of the tax imposed, or except when such debt exceeds the value of the property securing it, in which case the excess may be deducted; and (6) An amount equal to the value of any interest in property that passes or has passed from the decedent to the surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate. In determining the amount qualifying for the deduction under this subdivision (a)(6), the limitations, restrictions, definitions, elections and requirements set out in § 2056(b) and (c) of the Internal Revenue Code ( 26 U.S.C. § 2056(b) and (c) ), shall be applicable to the deduction allowed by this subsection (a); provided, that the election specified by § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ), must be made to the department.
(1) The value of all property taxable under this part and part 4 of this chapter transferred to the United States, the state of Tennessee, or to any political subdivision thereof, any public institution therein exclusively used for public purposes, or any corporation, society, association or trust therein, or in a state that grants a like exemption to such institution in Tennessee formed for charitable, educational, scientific or religious purposes; provided, that the property so transferred is to be used exclusively for one (1) or more such purposes, but no deduction shall be allowed on account of property transferred to any such beneficiary, if any officer, member, shareholder or employee thereof shall receive, or be entitled to receive, any benefit or pecuniary profit from the operation thereof, except reasonable compensation in affecting one (1) or more of such purposes, or as beneficiaries of a strictly charitable purpose; if the organization of any such corporation, society, association or trust for any of the foregoing avowed purposes be a mere guise or pretense for directly or indirectly making for it or any of its officers, members, shareholders or employees any other pecuniary profit; or if it be not in good faith organized or conducted for one (1) or more of such purposes;
(2) Taxes: (A) On real and tangible personal property within this state that were a lien at the date of death; (B) On intangible personal property of the decedent or on the income from the property that constituted a personal obligation during the decedent's lifetime, or were a lien at date of death; (C) Federal income taxes accrued upon the income of the decedent at the date of death; (D) Death duties paid or payable to other jurisdictions on intangible personal property, but no deduction shall be allowed for the payment of any federal estate taxes; and (E) Special assessments that, at the time of decedent's death, were a lien on real property within this state;
(A) On real and tangible personal property within this state that were a lien at the date of death;
(B) On intangible personal property of the decedent or on the income from the property that constituted a personal obligation during the decedent's lifetime, or were a lien at date of death;
(C) Federal income taxes accrued upon the income of the decedent at the date of death;
(D) Death duties paid or payable to other jurisdictions on intangible personal property, but no deduction shall be allowed for the payment of any federal estate taxes; and
(E) Special assessments that, at the time of decedent's death, were a lien on real property within this state;
(3) Actual funeral expenses, and all other amounts reasonably and actually expended, or contracted to be expended, for the purchase of a memorial, or monument, to the decedent, if a resident of the state;
(4) (A) Expenses of administration, including accounting fees, appraisal fees, court costs, compensation of executors, administrators, or trustees and their attorneys actually allowed and paid, not in excess of lawful rates. Where the claimed allowance is excessive, the commissioner is authorized to reduce it to a reasonable amount for the purpose of computing the tax. From an action of the commissioner in reducing the claimed amount, an appeal may be taken to the board provided for in § 67-8-411 ; (B) Interest on federal estate tax actually paid and allowed by virtue of the Internal Revenue Code ( 26 U.S.C. §§ 6161 and 6166 ), and interest on Tennessee inheritance tax actually paid and allowed by virtue of § 67-8-419(b) , for a period not to exceed twenty-one (21) months after the date of the decedent's death is deductible as an expense of administration, but shall not be so allowed as a deduction in any other event or circumstance nor for any further length of time;
(A) Expenses of administration, including accounting fees, appraisal fees, court costs, compensation of executors, administrators, or trustees and their attorneys actually allowed and paid, not in excess of lawful rates. Where the claimed allowance is excessive, the commissioner is authorized to reduce it to a reasonable amount for the purpose of computing the tax. From an action of the commissioner in reducing the claimed amount, an appeal may be taken to the board provided for in § 67-8-411 ;
(B) Interest on federal estate tax actually paid and allowed by virtue of the Internal Revenue Code ( 26 U.S.C. §§ 6161 and 6166 ), and interest on Tennessee inheritance tax actually paid and allowed by virtue of § 67-8-419(b) , for a period not to exceed twenty-one (21) months after the date of the decedent's death is deductible as an expense of administration, but shall not be so allowed as a deduction in any other event or circumstance nor for any further length of time;
(5) Debts of the decedent that constituted lawful claims against the decedent's estate at the date of death; provided, that in the case of a resident decedent there shall not be allowed a debt secured by property outside of this state; except when the property by which the debt is secured is included in the measure of the tax imposed, or except when such debt exceeds the value of the property securing it, in which case the excess may be deducted; and
(6) An amount equal to the value of any interest in property that passes or has passed from the decedent to the surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate. In determining the amount qualifying for the deduction under this subdivision (a)(6), the limitations, restrictions, definitions, elections and requirements set out in § 2056(b) and (c) of the Internal Revenue Code ( 26 U.S.C. § 2056(b) and (c) ), shall be applicable to the deduction allowed by this subsection (a); provided, that the election specified by § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ), must be made to the department.
(b) No deduction from the value of the property included in the gross estate shall be allowed on account of any claim against the estate arising from a contract made by the decedent and payable by its terms at or after death, unless such claim is supported, in whole or in part, by a valuable consideration, in which event only so much thereof as is the equivalent in money value of the money value of the consideration received by the decedent shall be allowed as a deduction, but the remaining portion shall not be.
Acts 1929 (Ex. Sess.), ch. 29, § 2(1), (4); Code 1932, §§ 1265, 1268; Acts 1937, ch. 129, §§ 2, 3; C. Supp. 1950, § 1265; Acts 1959, ch. 158, § 1; 1978, ch. 731, § 4; 1980, ch. 471, §§ 1-3; 1983, ch. 73, § 3; T.C.A. (orig. ed.), §§ 30-1608, 30-1611; Acts 1985, ch. 453, § 2.
Tenn. Code Ann. § 67-6-509 — TN Code / Title 67 / Chapter 6 / Section 67-6-509
Deduction for dealer's accounting costs
Status: in_force

(a) An out-of-state person making sales in Tennessee, who is not required to register for sales and use tax under applicable law, but who nevertheless voluntarily registers to collect and remit use tax on items of tangible personal property sold to Tennessee customers, shall be allowed, for the purpose of compensating such person in accounting for and remitting the tax, a deduction against taxes due, reported and paid to the department as follows: (1) Two percent (2%) of the first two thousand five hundred dollars ($2,500) on each report; and (2) One and fifteen one-hundredths percent (1.15%) of amounts over two thousand five hundred dollars ($2,500) on each report. (b) No deduction from tax shall be allowed if any such report or payment of tax is delinquent. (c) Notwithstanding subsection (a), a Model 1 seller under the Streamlined Sales and Use Tax Agreement shall not be entitled to the vendor's compensation described in subsection (a). (d) (1) In addition to any compensation that may be provided under subsection (a), the commissioner is authorized to provide the monetary allowances required to be provided by the state to certified service providers and volunteer sellers pursuant to Article VI of the Streamlined Sales and Use Tax Agreement as it may be amended from time to time. (2) The monetary allowances shall be in the form of vendor's compensation allowances that certified service providers or volunteer sellers are permitted to retain from taxes due pursuant to this chapter that are to be collected and remitted to this state on sales of the volunteer seller in this state. (3) The details of the monetary allowances shall, in the case of a Model 1 seller, be outlined in each contract between the Streamlined Sales and Use Tax Agreement governing board and the certified service provider. Vendor's compensation rates on taxes due that may be retained by a volunteer seller that is a Model 2 seller and all other volunteer sellers that are not Model 2 sellers shall be determined by the commissioner in accordance with Article VI of the Streamlined Sales and Use Tax Agreement and the commissioner shall cause the rates and their effective dates to be filed with the secretary of state for publication in the Tennessee Administrative Register. (4) Vendor's compensation rates published in the Tennessee Administrative Register shall remain in effect until new rates determined by the commissioner and published in the Tennessee Administrative Register become effective. (e) For purposes of subsection (d), "volunteer seller" means a seller that registered in this state through the Streamlined Central Registration System for sales and use tax purposes, does not have a fixed business location in this state, and otherwise meets the definition of volunteer seller as defined by the Streamlined Sales and Use Tax governing board and "taxes due" means sales or use tax revenue generated for the state by a volunteer seller pursuant to this chapter. Amended by 2020 Tenn. Acts, ch. 759, s 8, eff. 10/1/2020. Acts 1947, ch. 3, § 8; C. Supp. 1950, § 1248.65 (Williams, § 1328.30); Acts 1980, ch. 594, § 1; 1980, ch. 871, § 3; T.C.A. (orig. ed.), § 67-3021; Acts 1984 (Ex. Sess.), ch. 3, § 1; 1984, ch. 832, § 14; 1992, ch. 529, § 13; 1993, ch. 501, § 1; 1999, ch. 412, § 1; 2000, ch. 983, § 7; 2004, ch. 959, § 20; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 108.
(a) An out-of-state person making sales in Tennessee, who is not required to register for sales and use tax under applicable law, but who nevertheless voluntarily registers to collect and remit use tax on items of tangible personal property sold to Tennessee customers, shall be allowed, for the purpose of compensating such person in accounting for and remitting the tax, a deduction against taxes due, reported and paid to the department as follows: (1) Two percent (2%) of the first two thousand five hundred dollars ($2,500) on each report; and (2) One and fifteen one-hundredths percent (1.15%) of amounts over two thousand five hundred dollars ($2,500) on each report.
(1) Two percent (2%) of the first two thousand five hundred dollars ($2,500) on each report; and
(2) One and fifteen one-hundredths percent (1.15%) of amounts over two thousand five hundred dollars ($2,500) on each report.
(b) No deduction from tax shall be allowed if any such report or payment of tax is delinquent.
(c) Notwithstanding subsection (a), a Model 1 seller under the Streamlined Sales and Use Tax Agreement shall not be entitled to the vendor's compensation described in subsection (a).
(d) (1) In addition to any compensation that may be provided under subsection (a), the commissioner is authorized to provide the monetary allowances required to be provided by the state to certified service providers and volunteer sellers pursuant to Article VI of the Streamlined Sales and Use Tax Agreement as it may be amended from time to time. (2) The monetary allowances shall be in the form of vendor's compensation allowances that certified service providers or volunteer sellers are permitted to retain from taxes due pursuant to this chapter that are to be collected and remitted to this state on sales of the volunteer seller in this state. (3) The details of the monetary allowances shall, in the case of a Model 1 seller, be outlined in each contract between the Streamlined Sales and Use Tax Agreement governing board and the certified service provider. Vendor's compensation rates on taxes due that may be retained by a volunteer seller that is a Model 2 seller and all other volunteer sellers that are not Model 2 sellers shall be determined by the commissioner in accordance with Article VI of the Streamlined Sales and Use Tax Agreement and the commissioner shall cause the rates and their effective dates to be filed with the secretary of state for publication in the Tennessee Administrative Register. (4) Vendor's compensation rates published in the Tennessee Administrative Register shall remain in effect until new rates determined by the commissioner and published in the Tennessee Administrative Register become effective.
(1) In addition to any compensation that may be provided under subsection (a), the commissioner is authorized to provide the monetary allowances required to be provided by the state to certified service providers and volunteer sellers pursuant to Article VI of the Streamlined Sales and Use Tax Agreement as it may be amended from time to time.
(2) The monetary allowances shall be in the form of vendor's compensation allowances that certified service providers or volunteer sellers are permitted to retain from taxes due pursuant to this chapter that are to be collected and remitted to this state on sales of the volunteer seller in this state.
(3) The details of the monetary allowances shall, in the case of a Model 1 seller, be outlined in each contract between the Streamlined Sales and Use Tax Agreement governing board and the certified service provider. Vendor's compensation rates on taxes due that may be retained by a volunteer seller that is a Model 2 seller and all other volunteer sellers that are not Model 2 sellers shall be determined by the commissioner in accordance with Article VI of the Streamlined Sales and Use Tax Agreement and the commissioner shall cause the rates and their effective dates to be filed with the secretary of state for publication in the Tennessee Administrative Register.
(4) Vendor's compensation rates published in the Tennessee Administrative Register shall remain in effect until new rates determined by the commissioner and published in the Tennessee Administrative Register become effective.
(e) For purposes of subsection (d), "volunteer seller" means a seller that registered in this state through the Streamlined Central Registration System for sales and use tax purposes, does not have a fixed business location in this state, and otherwise meets the definition of volunteer seller as defined by the Streamlined Sales and Use Tax governing board and "taxes due" means sales or use tax revenue generated for the state by a volunteer seller pursuant to this chapter.
Amended by 2020 Tenn. Acts, ch. 759, s 8, eff. 10/1/2020.
Acts 1947, ch. 3, § 8; C. Supp. 1950, § 1248.65 (Williams, § 1328.30); Acts 1980, ch. 594, § 1; 1980, ch. 871, § 3; T.C.A. (orig. ed.), § 67-3021; Acts 1984 (Ex. Sess.), ch. 3, § 1; 1984, ch. 832, § 14; 1992, ch. 529, § 13; 1993, ch. 501, § 1; 1999, ch. 412, § 1; 2000, ch. 983, § 7; 2004, ch. 959, § 20; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 108.
Tenn. Code Ann. § 67-5-2307 — TN Code / Title 67 / Chapter 5 / Section 67-5-2307
Remedies cumulative
Status: in_force

The remedies for the protection and collection of taxes on timber lands provided by this part are cumulative and in addition to all other remedies provided for the protection and collection of the revenues of this state and of its various subordinate taxing units. Acts 1945, ch. 76, § 7; C. Supp. 1950, § 1593.7 (Williams, § 1789.18); T.C.A. (orig. ed.), § 67-1917.
The remedies for the protection and collection of taxes on timber lands provided by this part are cumulative and in addition to all other remedies provided for the protection and collection of the revenues of this state and of its various subordinate taxing units.
Acts 1945, ch. 76, § 7; C. Supp. 1950, § 1593.7 (Williams, § 1789.18); T.C.A. (orig. ed.), § 67-1917.
Tenn. Code Ann. § 67-3-1301 — TN Code / Title 67 / Chapter 3 / Section 67-3-1301
Purpose of this part
Status: in_force

The purpose of this part is to adopt special provisions applicable to limited users and prepaid users of diesel fuel. Anything to the contrary notwithstanding, limited users and prepaid users of diesel fuel are subject to all other provisions of this chapter to the extent otherwise applicable, except as provided by this part. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2401.
The purpose of this part is to adopt special provisions applicable to limited users and prepaid users of diesel fuel. Anything to the contrary notwithstanding, limited users and prepaid users of diesel fuel are subject to all other provisions of this chapter to the extent otherwise applicable, except as provided by this part.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2401.
Tenn. Code Ann. § 67-4-503 — TN Code / Title 67 / Chapter 4 / Section 67-4-503
Multiple taxation of same privilege
Status: in_force

(a) Notwithstanding any law to the contrary, except where specifically authorized by general law, when any county has pursuant to private act levied a tax on a privilege, no municipality within that county shall later levy a tax on the same privilege, and when any municipality has previously levied a tax on a privilege pursuant to general law or private act, the county in which such municipality is located shall not levy a tax on the same privilege. Any municipality with a population of five thousand (5,000) or more, according to the 1980 federal census or any subsequent federal census, located partly in one (1) county having a metropolitan form of government and partly in another county, may levy a hotel/motel tax, even if either of the counties in which the municipality with a population of five thousand (5,000) or more, according to the 1980 federal census or any subsequent federal census, is located levies such tax. (b) This section does not apply to any city that has constructed a qualifying project or projects under the Convention Center and Tourism Development Financing Act of 1998, compiled in title 7, chapter 88, as it relates to the authority of such city to levy an occupancy tax. Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202, 67-4-501; Acts 1990, ch. 636, § 5; 2002, ch. 718, § 2.
(a) Notwithstanding any law to the contrary, except where specifically authorized by general law, when any county has pursuant to private act levied a tax on a privilege, no municipality within that county shall later levy a tax on the same privilege, and when any municipality has previously levied a tax on a privilege pursuant to general law or private act, the county in which such municipality is located shall not levy a tax on the same privilege. Any municipality with a population of five thousand (5,000) or more, according to the 1980 federal census or any subsequent federal census, located partly in one (1) county having a metropolitan form of government and partly in another county, may levy a hotel/motel tax, even if either of the counties in which the municipality with a population of five thousand (5,000) or more, according to the 1980 federal census or any subsequent federal census, is located levies such tax.
(b) This section does not apply to any city that has constructed a qualifying project or projects under the Convention Center and Tourism Development Financing Act of 1998, compiled in title 7, chapter 88, as it relates to the authority of such city to levy an occupancy tax.
Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202, 67-4-501; Acts 1990, ch. 636, § 5; 2002, ch. 718, § 2.
Tenn. Code Ann. § 67-6-704 — TN Code / Title 67 / Chapter 6 / Section 67-6-704
Exemptions
Status: in_force

No county or incorporated city or town is authorized to levy any tax on the sale, purchase, use, consumption or distribution of electric power or energy, or of natural or artificial gas, or coal and fuel oil or steam and chilled water produced and distributed by an energy resource recovery facility operated in a county with a metropolitan form of government. Amended by 2021 Tenn. Acts, ch. 285,s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157,s 1, eff. 4/23/2019. Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050; Acts 1985, ch. 452, § 7; 1989, ch. 430, § 7; 2003, ch. 357, § 66; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 165, 187; 2009, ch. 530, §§ 35, 47; 2011, ch. 72, §§ 1, 13.
No county or incorporated city or town is authorized to levy any tax on the sale, purchase, use, consumption or distribution of electric power or energy, or of natural or artificial gas, or coal and fuel oil or steam and chilled water produced and distributed by an energy resource recovery facility operated in a county with a metropolitan form of government.
Amended by 2021 Tenn. Acts, ch. 285,s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157,s 1, eff. 4/23/2019.
Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050; Acts 1985, ch. 452, § 7; 1989, ch. 430, § 7; 2003, ch. 357, § 66; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 165, 187; 2009, ch. 530, §§ 35, 47; 2011, ch. 72, §§ 1, 13.
Tenn. Code Ann. § 67-6-528 — TN Code / Title 67 / Chapter 6 / Section 67-6-528
Common carriers seeking reduced rate - Applications - Certificates
Status: in_force

(a) Common carriers seeking to make purchases subject to the reduced rate provided in part 2 of this chapter shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner and shall require information deemed necessary by the commissioner to establish that the applicant is a common carrier making purchases of tangible personal property for use outside this state. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the reduced rate. (b) Common carriers making purchases subject to the reduced rate provided in part 2 of this chapter shall keep records of all such purchases, establishing to the satisfaction of the commissioner that items purchased were not used in Tennessee, but were removed from this state for use and consumption outside this state. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 1987, ch. 428, § 4; 2003 , ch. 357, § 60; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 160; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2014 , ch. 908, §§ 16, 17; 2015 , ch. 273, § 3.
(a) Common carriers seeking to make purchases subject to the reduced rate provided in part 2 of this chapter shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner and shall require information deemed necessary by the commissioner to establish that the applicant is a common carrier making purchases of tangible personal property for use outside this state. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the reduced rate.
(b) Common carriers making purchases subject to the reduced rate provided in part 2 of this chapter shall keep records of all such purchases, establishing to the satisfaction of the commissioner that items purchased were not used in Tennessee, but were removed from this state for use and consumption outside this state.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1987, ch. 428, § 4; 2003 , ch. 357, § 60; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 160; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2014 , ch. 908, §§ 16, 17; 2015 , ch. 273, § 3.
Tenn. Code Ann. § 67-3-1403 — TN Code / Title 67 / Chapter 3 / Section 67-3-1403
Part definitions
Status: in_force

Unless specifically defined in this part, all terms used in this part have the same meaning as they have elsewhere in this chapter. As used in this part: (1) "Commercial carrier" means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee; (2) "Diesel tax" means the tax imposed by § 67-3-202 ; (3) "Dyed diesel" means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and (4) "Means of transportation" means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft; provided, that "means of transportation" does not include any marine vessels, boats, barges, or other craft operated on waterways. Added by 2014 Tenn. Acts, ch. 908,s 6, eff. 7/1/2014.
Unless specifically defined in this part, all terms used in this part have the same meaning as they have elsewhere in this chapter. As used in this part:
(1) "Commercial carrier" means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee;
(2) "Diesel tax" means the tax imposed by § 67-3-202 ;
(3) "Dyed diesel" means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and
(4) "Means of transportation" means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft; provided, that "means of transportation" does not include any marine vessels, boats, barges, or other craft operated on waterways.
Added by 2014 Tenn. Acts, ch. 908,s 6, eff. 7/1/2014.
Tenn. Code Ann. § 67-6-334 — TN Code / Title 67 / Chapter 6 / Section 67-6-334
Energy for residential use
Status: in_force

(a) There are exempt from the tax levied by this chapter gas, electricity, fuel oil, coal and other energy fuels sold directly to the consumer for residential use. (b) (1) As used in this section, "sold directly to the consumer for residential use" includes the furnishing of gas, electricity, fuel oil, coal or other energy fuels to single private residences, including the separate private units of apartment houses and other multiple dwellings, actually used for residential purposes, that are separately metered or measured, regardless of the fact that a person other than the resident: (A) Is contractually bound to the supplier for the charges; (B) Actually pays the charges; or (C) Is billed for the charges. (2) Use of electricity and other energy fuels in hotel or motel units by transient occupants does not constitute residential use. (3) In any instance in which the owner of a residential unit fails to disclose to an electric utility that the unit is being used for a purpose that would render the sale of electricity taxable, such owner shall be liable for any tax, penalty or interest due thereon, rather than the electric utility. (4) The exemption provided in this section shall not apply to energy fuels sold over the counter at the location of the seller except as follows: (A) Propane sold over the counter in cylinders with a capacity of one hundred pounds (100 lbs.) or more directly to the consumer for residential use shall be exempt from the tax levied by this chapter; and (B) Kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank shall be exempt from the tax levied by this chapter. (c) The sales and use tax imposed by this chapter on sales of natural gas, propane, and electricity sold directly to the consumer for nonresidential use applies only to charges on a consumer's monthly bill for metered usage, a monthly minimum bill, a monthly customer charge, or a monthly demand charge. Amended by 2018 Tenn. Acts, ch. 813, s 2, eff. 4/27/2018. Acts 1985, ch. 356, § 9; 2002, ch. 836, § 1; 2007 , ch. 602, § 39; 2008 , ch. 1106, § 12.
(a) There are exempt from the tax levied by this chapter gas, electricity, fuel oil, coal and other energy fuels sold directly to the consumer for residential use.
(b) (1) As used in this section, "sold directly to the consumer for residential use" includes the furnishing of gas, electricity, fuel oil, coal or other energy fuels to single private residences, including the separate private units of apartment houses and other multiple dwellings, actually used for residential purposes, that are separately metered or measured, regardless of the fact that a person other than the resident: (A) Is contractually bound to the supplier for the charges; (B) Actually pays the charges; or (C) Is billed for the charges. (2) Use of electricity and other energy fuels in hotel or motel units by transient occupants does not constitute residential use. (3) In any instance in which the owner of a residential unit fails to disclose to an electric utility that the unit is being used for a purpose that would render the sale of electricity taxable, such owner shall be liable for any tax, penalty or interest due thereon, rather than the electric utility. (4) The exemption provided in this section shall not apply to energy fuels sold over the counter at the location of the seller except as follows: (A) Propane sold over the counter in cylinders with a capacity of one hundred pounds (100 lbs.) or more directly to the consumer for residential use shall be exempt from the tax levied by this chapter; and (B) Kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank shall be exempt from the tax levied by this chapter.
(1) As used in this section, "sold directly to the consumer for residential use" includes the furnishing of gas, electricity, fuel oil, coal or other energy fuels to single private residences, including the separate private units of apartment houses and other multiple dwellings, actually used for residential purposes, that are separately metered or measured, regardless of the fact that a person other than the resident: (A) Is contractually bound to the supplier for the charges; (B) Actually pays the charges; or (C) Is billed for the charges.
(A) Is contractually bound to the supplier for the charges;
(B) Actually pays the charges; or
(C) Is billed for the charges.
(2) Use of electricity and other energy fuels in hotel or motel units by transient occupants does not constitute residential use.
(3) In any instance in which the owner of a residential unit fails to disclose to an electric utility that the unit is being used for a purpose that would render the sale of electricity taxable, such owner shall be liable for any tax, penalty or interest due thereon, rather than the electric utility.
(4) The exemption provided in this section shall not apply to energy fuels sold over the counter at the location of the seller except as follows: (A) Propane sold over the counter in cylinders with a capacity of one hundred pounds (100 lbs.) or more directly to the consumer for residential use shall be exempt from the tax levied by this chapter; and (B) Kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank shall be exempt from the tax levied by this chapter.
(A) Propane sold over the counter in cylinders with a capacity of one hundred pounds (100 lbs.) or more directly to the consumer for residential use shall be exempt from the tax levied by this chapter; and
(B) Kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank shall be exempt from the tax levied by this chapter.
(c) The sales and use tax imposed by this chapter on sales of natural gas, propane, and electricity sold directly to the consumer for nonresidential use applies only to charges on a consumer's monthly bill for metered usage, a monthly minimum bill, a monthly customer charge, or a monthly demand charge.
Amended by 2018 Tenn. Acts, ch. 813, s 2, eff. 4/27/2018.
Acts 1985, ch. 356, § 9; 2002, ch. 836, § 1; 2007 , ch. 602, § 39; 2008 , ch. 1106, § 12.
Tenn. Code Ann. § 67-4-1707 — TN Code / Title 67 / Chapter 4 / Section 67-4-1707
Rules and regulations
Status: in_force

The commissioner of revenue is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part. Acts 1992, ch. 529, § 8.
The commissioner of revenue is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part.
Acts 1992, ch. 529, § 8.
Tenn. Code Ann. § 67-1-1603 — TN Code / Title 67 / Chapter 1 / Section 67-1-1603
Entry of motion against delinquent
Status: in_force

On receipt of the commissioner's statement, under the commissioner's official seal, of the sum claimed by the state against the delinquent, in cases in which a statement can be made out, or of the delinquent's official bond, accompanied by the commissioner's instructions, the district attorney general or county auditor shall move the court for judgment against the delinquent. Code 1858, § 731 (deriv. Acts 1835-1836, ch. 12, § 20; 1839-1840, ch. 160, § 7); Acts 1907, ch. 602, § 77; integrated in Shan., § 1044; Acts 1923, ch. 109, § 8; mod. Code 1932, § 1773; impl. am. Acts 1937, ch. 33, § 50; modified; T.C.A. (orig. ed.), § 67-1602.
On receipt of the commissioner's statement, under the commissioner's official seal, of the sum claimed by the state against the delinquent, in cases in which a statement can be made out, or of the delinquent's official bond, accompanied by the commissioner's instructions, the district attorney general or county auditor shall move the court for judgment against the delinquent.
Code 1858, § 731 (deriv. Acts 1835-1836, ch. 12, § 20; 1839-1840, ch. 160, § 7); Acts 1907, ch. 602, § 77; integrated in Shan., § 1044; Acts 1923, ch. 109, § 8; mod. Code 1932, § 1773; impl. am. Acts 1937, ch. 33, § 50; modified; T.C.A. (orig. ed.), § 67-1602.
Tenn. Code Ann. § 67-5-1331 — TN Code / Title 67 / Chapter 5 / Section 67-5-1331
Certification of valuation to local officials - Collection of tax
Status: in_force

As soon as the comptroller of the treasury has received the valuation from the board of equalization, the comptroller of the treasury shall certify to the trustee and county assessor of property of each county in which any of such property lies, the amount to be taxed in such counties, respectively, for county purposes; and likewise to the city recorder and/or city official whose responsibility it is to collect the tax of any incorporated city or town the amount to be taxed by such city or town. Amended by 2019 Tenn. Acts, ch. 118, s 2, eff. 4/9/2019. Acts 1973, ch. 226, § 11; T.C.A., § 67-935; Acts 1995, ch. 305, § 125.
As soon as the comptroller of the treasury has received the valuation from the board of equalization, the comptroller of the treasury shall certify to the trustee and county assessor of property of each county in which any of such property lies, the amount to be taxed in such counties, respectively, for county purposes; and likewise to the city recorder and/or city official whose responsibility it is to collect the tax of any incorporated city or town the amount to be taxed by such city or town.
Amended by 2019 Tenn. Acts, ch. 118, s 2, eff. 4/9/2019.
Acts 1973, ch. 226, § 11; T.C.A., § 67-935; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-4-2802 — TN Code / Title 67 / Chapter 4 / Section 67-4-2802
Part definitions
Status: in_force

As used in this part, unless the context clearly requires otherwise: (1) "Commissioner" means the commissioner of revenue; (2) "Controlled substance" means a controlled substance as defined in § 39-17-402 , and not included in "low-street-value drugs"; (3) "Controlled substance analogue" means a controlled substance analogue as defined in § 39-17-454 ; (4) "Illicit alcoholic beverage" means an alcoholic beverage, as defined in § 57-3-101 , not authorized by the Tennessee alcoholic beverage commission. "Illicit alcoholic beverage" includes, but is not limited to, the products known as "bootleg liquor," "moonshine," "non-tax-paid liquor," and "white liquor"; (5) "Local law enforcement agency" means a municipal police department, a metropolitan police department, or a sheriff's office; (6) "Low-street-value drug" means any of the following controlled substances: (A) An anabolic steroid as defined in § 39-17-410(f) ; (B) A depressant described in § 39-17-412(c) ; (C) A hallucinogenic substance described in § 39-17-406(d) ; (D) A stimulant described in § 39-17-412(f) ; or (E) A controlled substance described in § 39-17-414 ; (7) "Marijuana" means all parts of the plant of the genus cannabis, whether growing or not; the seeds of this plant; the resin extracted from any part of this plant; and every compound, salt, derivative, mixture, or preparation of this plant, its seeds, or its resin. "Marijuana" does not include hemp, as defined in § 43-27-101 ; (8) "Merchant" means a merchant or peddler within the scope of Constitution of Tennessee, Article II, § 28 and includes any person who is actually engaged in the act of selling, bartering, trading, or distributing to another for consideration any unauthorized substances regardless of the quantity under § 67-4-2803(a) , and such person shall be subject to the tax imposed under this part. Any person who actually or constructively possesses, at a particular time, any unauthorized substances in a quantity sufficient to create a principal tax liability of at least ten thousand dollars ($10,000) under § 67-4-2803(a) is presumed to be possessing the unauthorized substances for the purpose of sale, barter, trade, or distribution to another for consideration and is presumed to be a merchant within the meaning of this subdivision (8); such presumption may be rebutted only by clear and convincing evidence that the person did not sell, barter, trade, or distribute for consideration such substances or intend to do so; except, however, that if the person sells, barters, trades, or distributes to another for consideration any unauthorized substances in any quantity under § 67-4-2803(a) , the presumption shall not apply and the person shall be considered a merchant and subject to the tax imposed by this part regardless of the quantity involved in the transaction; (9) "Person" means person as defined in § 39-17-402 ; (10) "State law enforcement agency" means any state agency, force, department, or unit responsible for enforcing criminal laws; and (11) "Unauthorized substance" means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage. Amended by 2019 Tenn. Acts, ch. 87, s 11, eff. 4/4/2019. Amended by 2014 Tenn. Acts, ch. 916, s 7, eff. 7/1/2014. Acts 2004, ch. 803, § 3; 2006, ch. 1019, § 50; 2010 , ch. 962, § 1; 2011 , ch. 103, § 1; 2012 , ch. 848, §§ 86, 87.
As used in this part, unless the context clearly requires otherwise:
(1) "Commissioner" means the commissioner of revenue;
(2) "Controlled substance" means a controlled substance as defined in § 39-17-402 , and not included in "low-street-value drugs";
(3) "Controlled substance analogue" means a controlled substance analogue as defined in § 39-17-454 ;
(4) "Illicit alcoholic beverage" means an alcoholic beverage, as defined in § 57-3-101 , not authorized by the Tennessee alcoholic beverage commission. "Illicit alcoholic beverage" includes, but is not limited to, the products known as "bootleg liquor," "moonshine," "non-tax-paid liquor," and "white liquor";
(5) "Local law enforcement agency" means a municipal police department, a metropolitan police department, or a sheriff's office;
(6) "Low-street-value drug" means any of the following controlled substances: (A) An anabolic steroid as defined in § 39-17-410(f) ; (B) A depressant described in § 39-17-412(c) ; (C) A hallucinogenic substance described in § 39-17-406(d) ; (D) A stimulant described in § 39-17-412(f) ; or (E) A controlled substance described in § 39-17-414 ;
(A) An anabolic steroid as defined in § 39-17-410(f) ;
(B) A depressant described in § 39-17-412(c) ;
(C) A hallucinogenic substance described in § 39-17-406(d) ;
(D) A stimulant described in § 39-17-412(f) ; or
(E) A controlled substance described in § 39-17-414 ;
(7) "Marijuana" means all parts of the plant of the genus cannabis, whether growing or not; the seeds of this plant; the resin extracted from any part of this plant; and every compound, salt, derivative, mixture, or preparation of this plant, its seeds, or its resin. "Marijuana" does not include hemp, as defined in § 43-27-101 ;
(8) "Merchant" means a merchant or peddler within the scope of Constitution of Tennessee, Article II, § 28 and includes any person who is actually engaged in the act of selling, bartering, trading, or distributing to another for consideration any unauthorized substances regardless of the quantity under § 67-4-2803(a) , and such person shall be subject to the tax imposed under this part. Any person who actually or constructively possesses, at a particular time, any unauthorized substances in a quantity sufficient to create a principal tax liability of at least ten thousand dollars ($10,000) under § 67-4-2803(a) is presumed to be possessing the unauthorized substances for the purpose of sale, barter, trade, or distribution to another for consideration and is presumed to be a merchant within the meaning of this subdivision (8); such presumption may be rebutted only by clear and convincing evidence that the person did not sell, barter, trade, or distribute for consideration such substances or intend to do so; except, however, that if the person sells, barters, trades, or distributes to another for consideration any unauthorized substances in any quantity under § 67-4-2803(a) , the presumption shall not apply and the person shall be considered a merchant and subject to the tax imposed by this part regardless of the quantity involved in the transaction;
(9) "Person" means person as defined in § 39-17-402 ;
(10) "State law enforcement agency" means any state agency, force, department, or unit responsible for enforcing criminal laws; and
(11) "Unauthorized substance" means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage.
Amended by 2019 Tenn. Acts, ch. 87, s 11, eff. 4/4/2019.
Amended by 2014 Tenn. Acts, ch. 916, s 7, eff. 7/1/2014.
Acts 2004, ch. 803, § 3; 2006, ch. 1019, § 50; 2010 , ch. 962, § 1; 2011 , ch. 103, § 1; 2012 , ch. 848, §§ 86, 87.
Tenn. Code Ann. § 67-5-2503 — TN Code / Title 67 / Chapter 5 / Section 67-5-2503
Sale of land - Writ of possession - Rents and profits
Status: in_force

(a) An order confirming the sale of a parcel shall confer the right to possession of the parcel to the purchaser effective upon entry of the order. On such date, the risk of loss shall transfer from the original owner to the purchaser. In the event of a loss occurring after the sale and before the order confirming the sale is entered, the court shall, on motion of the purchaser filed before the order confirming the sale becomes final, determine whether any portion of the purchaser's bid should be refunded to the purchaser. (b) A writ of possession shall, upon application of the purchaser, in a proper case, be ordered by the court in which the tax sale has been made. A purchaser not making an advance demand for rents or profits shall have no rights to rents or profits from a taxpayer who has remained in possession during the redemption period. Amended by 2019 Tenn. Acts, ch. 170,s 5, eff. 4/18/2019. Amended by 2015 Tenn. Acts, ch. 414,s 12, eff. 5/8/2015. Acts 1907, ch. 602, § 64; Shan., § 913a48; mod. Code 1932, § 1612; T.C.A. (orig. ed.), § 67-2019; Acts 1991, ch. 470, § 2.
(a) An order confirming the sale of a parcel shall confer the right to possession of the parcel to the purchaser effective upon entry of the order. On such date, the risk of loss shall transfer from the original owner to the purchaser. In the event of a loss occurring after the sale and before the order confirming the sale is entered, the court shall, on motion of the purchaser filed before the order confirming the sale becomes final, determine whether any portion of the purchaser's bid should be refunded to the purchaser.
(b) A writ of possession shall, upon application of the purchaser, in a proper case, be ordered by the court in which the tax sale has been made. A purchaser not making an advance demand for rents or profits shall have no rights to rents or profits from a taxpayer who has remained in possession during the redemption period.
Amended by 2019 Tenn. Acts, ch. 170,s 5, eff. 4/18/2019.
Amended by 2015 Tenn. Acts, ch. 414,s 12, eff. 5/8/2015.
Acts 1907, ch. 602, § 64; Shan., § 913a48; mod. Code 1932, § 1612; T.C.A. (orig. ed.), § 67-2019; Acts 1991, ch. 470, § 2.
Tenn. Code Ann. § 67-5-1501 — TN Code / Title 67 / Chapter 5 / Section 67-5-1501
Jurisdiction and duties - Filing of appeals
Status: in_force

(a) The state board of equalization has jurisdiction over the valuation, classification and assessment of all properties in the state. (b) The board shall have and perform the following duties: (1) Receive, hear, consider and act upon complaints and appeals made to the board; (2) Hear and determine complaints and appeals made to the board concerning exemption of property from taxation; (3) Take whatever steps it deems are necessary to effect the equalization of assessments, in any taxing jurisdiction within the state in accordance with the laws of the state; (4) Carry out such other duties as are required by law; and (5) Provide assistance and information on request to members and committees of the general assembly relative to the taxation, classification and evaluation of property. (c) Appeals to the state board of equalization from initial determinations in exemption and tax relief cases must be filed within ninety (90) days from the date notice of the determination was sent. Appeals from initial decisions of administrative judges or hearing examiners for the state board of equalization must be filed within thirty (30) days from the date the initial decision is sent. (d) The board shall assess the cost of hearing or processing a taxpayer appeal in an amount not to exceed ten dollars ($10.00) per filing, pursuant to rules of the board. For purposes of this subsection (d), "filing" means one (1) submission that may include multiple parcels, including real and personal property, with a clear nexus to specific assessments or exemptions under appeal. The board shall not charge fees and costs on the appeal of the primary residence of the following persons: (1) Persons sixty-five (65) years of age or older, if the appraised value of the residence is one hundred fifty thousand dollars ($150,000) or less; and (2) Indigent persons who file a Uniform Civil Affidavit of Indigency with the board. Amended by 2019 Tenn. Acts, ch. 63,s 4, eff. 3/28/2019. Amended by 2016 Tenn. Acts, ch. 938,s 1, eff. 4/27/2016. Amended by 2013 Tenn. Acts, ch. 209,s 13, eff. 4/23/2013. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1990, ch. 899, § 3; 1990, ch. 1075, § 1; 1992, ch. 1024, § 2; 1997, ch. 160, § 6; 2003, ch. 406, § 1; 2007, ch. 256, § 1; 2010, ch. 1074, § 2; 2011, ch. 415, § 2.
(a) The state board of equalization has jurisdiction over the valuation, classification and assessment of all properties in the state.
(b) The board shall have and perform the following duties: (1) Receive, hear, consider and act upon complaints and appeals made to the board; (2) Hear and determine complaints and appeals made to the board concerning exemption of property from taxation; (3) Take whatever steps it deems are necessary to effect the equalization of assessments, in any taxing jurisdiction within the state in accordance with the laws of the state; (4) Carry out such other duties as are required by law; and (5) Provide assistance and information on request to members and committees of the general assembly relative to the taxation, classification and evaluation of property.
(1) Receive, hear, consider and act upon complaints and appeals made to the board;
(2) Hear and determine complaints and appeals made to the board concerning exemption of property from taxation;
(3) Take whatever steps it deems are necessary to effect the equalization of assessments, in any taxing jurisdiction within the state in accordance with the laws of the state;
(4) Carry out such other duties as are required by law; and
(5) Provide assistance and information on request to members and committees of the general assembly relative to the taxation, classification and evaluation of property.
(c) Appeals to the state board of equalization from initial determinations in exemption and tax relief cases must be filed within ninety (90) days from the date notice of the determination was sent. Appeals from initial decisions of administrative judges or hearing examiners for the state board of equalization must be filed within thirty (30) days from the date the initial decision is sent.
(d) The board shall assess the cost of hearing or processing a taxpayer appeal in an amount not to exceed ten dollars ($10.00) per filing, pursuant to rules of the board. For purposes of this subsection (d), "filing" means one (1) submission that may include multiple parcels, including real and personal property, with a clear nexus to specific assessments or exemptions under appeal. The board shall not charge fees and costs on the appeal of the primary residence of the following persons: (1) Persons sixty-five (65) years of age or older, if the appraised value of the residence is one hundred fifty thousand dollars ($150,000) or less; and (2) Indigent persons who file a Uniform Civil Affidavit of Indigency with the board.
(1) Persons sixty-five (65) years of age or older, if the appraised value of the residence is one hundred fifty thousand dollars ($150,000) or less; and
(2) Indigent persons who file a Uniform Civil Affidavit of Indigency with the board.
Amended by 2019 Tenn. Acts, ch. 63,s 4, eff. 3/28/2019.
Amended by 2016 Tenn. Acts, ch. 938,s 1, eff. 4/27/2016.
Amended by 2013 Tenn. Acts, ch. 209,s 13, eff. 4/23/2013.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1990, ch. 899, § 3; 1990, ch. 1075, § 1; 1992, ch. 1024, § 2; 1997, ch. 160, § 6; 2003, ch. 406, § 1; 2007, ch. 256, § 1; 2010, ch. 1074, § 2; 2011, ch. 415, § 2.
Tenn. Code Ann. § 67-8-306 — TN Code / Title 67 / Chapter 8 / Section 67-8-306
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Life insurance
Status: in_force

(a) If the decedent was a resident of this state, there shall be included in the gross estate the proceeds of insurance policies payable to named beneficiaries, or to the decedent's estate, or in such manner as to be subject to claims against the decedent's estate and to distribution as a part thereof. (b) This section shall include the proceeds of insurance policies commonly known as "paid-up contracts" or "investment contracts" or "annuity contracts" or similar types or forms of policies, the surrender value of which was subject to the control of the decedent prior to death. (c) Where life insurance, the proceeds of which are under the control of the decedent, is left by the decedent in such manner that the proceeds thereof cannot be subjected to the payment of the decedent's debts and where the proceeds of such insurance are received by beneficiaries thereof and are not subjected to the debts of the decedent, the fact that the decedent may have been insolvent and that a portion of the decedent's debts may remain unpaid shall not affect the liability for inheritance tax upon such insurance. Acts 1929 (Ex. Sess.), ch. 29, § 1(4); Code 1932, § 1261A; Acts 1937, ch. 129, § 1; 1943, ch. 119, § 1; C. Supp. 1950, § 1261A; Acts 1963, ch. 204, § 1; 1972, ch. 452, § 1; T.C.A. (orig. ed.), § 30-1604.
(a) If the decedent was a resident of this state, there shall be included in the gross estate the proceeds of insurance policies payable to named beneficiaries, or to the decedent's estate, or in such manner as to be subject to claims against the decedent's estate and to distribution as a part thereof.
(b) This section shall include the proceeds of insurance policies commonly known as "paid-up contracts" or "investment contracts" or "annuity contracts" or similar types or forms of policies, the surrender value of which was subject to the control of the decedent prior to death.
(c) Where life insurance, the proceeds of which are under the control of the decedent, is left by the decedent in such manner that the proceeds thereof cannot be subjected to the payment of the decedent's debts and where the proceeds of such insurance are received by beneficiaries thereof and are not subjected to the debts of the decedent, the fact that the decedent may have been insolvent and that a portion of the decedent's debts may remain unpaid shall not affect the liability for inheritance tax upon such insurance.
Acts 1929 (Ex. Sess.), ch. 29, § 1(4); Code 1932, § 1261A; Acts 1937, ch. 129, § 1; 1943, ch. 119, § 1; C. Supp. 1950, § 1261A; Acts 1963, ch. 204, § 1; 1972, ch. 452, § 1; T.C.A. (orig. ed.), § 30-1604.
Tenn. Code Ann. § 67-6-804 — TN Code / Title 67 / Chapter 6 / Section 67-6-804
Multi-state discussions - Delegates
Status: in_force

For the purposes of reviewing or amending the agreement embodying the simplification requirements as contained in § 67-6-806 , the state of Tennessee shall enter into multi-state discussions and shall be represented in such discussions by the following four (4) delegates: the commissioner of revenue or the commissioner's designee; one (1) member of the house of representatives appointed by the speaker of the house of representatives; one (1) member of the senate appointed by the speaker of the senate; and the comptroller of the treasury. Acts 2001, ch. 312, § 1.
For the purposes of reviewing or amending the agreement embodying the simplification requirements as contained in § 67-6-806 , the state of Tennessee shall enter into multi-state discussions and shall be represented in such discussions by the following four (4) delegates: the commissioner of revenue or the commissioner's designee; one (1) member of the house of representatives appointed by the speaker of the house of representatives; one (1) member of the senate appointed by the speaker of the senate; and the comptroller of the treasury.
Acts 2001, ch. 312, § 1.
Tenn. Code Ann. § 67-6-316 — TN Code / Title 67 / Chapter 6 / Section 67-6-316
Optometrists, opticians, and ophthalmologists
Status: in_force

(a) An optometrist, optician or ophthalmologist shall be considered the user and consumer of the tangible personal property used in the practice of the optometrist's, optician's or ophthalmologist's profession, and the tax levied under this chapter is not applicable to all or any part of the charge made by such persons to their patients. (b) All sales of tangible personal property and taxable services to an optometrist, optician or ophthalmologist are subject to the sales or use tax. (c) Notwithstanding the foregoing, there shall be exempt from sales or use tax component parts of prescription eyewear, including replacement parts and industrial materials, sold to and used by a person engaged in business in Tennessee of operating an optical laboratory at which prescription eyewear is manufactured or fabricated, where such person also owns or operates the facilities at which such eyewear is ultimately dispensed to patients; provided, that such person shall pay sales or use tax on the purchase price of all prescription eyewear which it dispenses to patients inside this state. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1994, ch. 552, § 1; 2003, ch. 357, § 4; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 53.
(a) An optometrist, optician or ophthalmologist shall be considered the user and consumer of the tangible personal property used in the practice of the optometrist's, optician's or ophthalmologist's profession, and the tax levied under this chapter is not applicable to all or any part of the charge made by such persons to their patients.
(b) All sales of tangible personal property and taxable services to an optometrist, optician or ophthalmologist are subject to the sales or use tax.
(c) Notwithstanding the foregoing, there shall be exempt from sales or use tax component parts of prescription eyewear, including replacement parts and industrial materials, sold to and used by a person engaged in business in Tennessee of operating an optical laboratory at which prescription eyewear is manufactured or fabricated, where such person also owns or operates the facilities at which such eyewear is ultimately dispensed to patients; provided, that such person shall pay sales or use tax on the purchase price of all prescription eyewear which it dispenses to patients inside this state.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1994, ch. 552, § 1; 2003, ch. 357, § 4; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 53.
Tenn. Code Ann. § 67-4-2016 — TN Code / Title 67 / Chapter 4 / Section 67-4-2016
Collection - Dissolved entities
Status: in_force

(a) The commissioner is empowered and it is the commissioner's duty to collect the tax, together with penalty and interest, levied under this part from any officer, stockholder, partner, member, principal, or employee of a taxpayer that is out of business or has dissolved, liquidated, otherwise terminated at a time when it has refused or failed to pay the excise tax levied under this part, and any such officer, stockholder, partner, member, principal, or employee has received property belonging to the taxpayer, but such collection shall be limited to the value of the property received. (b) The commissioner is empowered to certify to the secretary of state the name of any taxpayer that fails or refuses to file any statement or return or to pay any fee or tax required by this part; however, no certification shall be issued until such statement, return, or tax has remained delinquent for a period of ninety (90) days. (c) At the time of such certification to the secretary of state, the commissioner shall give notice to the taxpayer of the action taken. Thereupon, the charter or certificate of such taxpayer or its domestication in Tennessee shall stand as automatically dissolved or revoked and the secretary of state shall note such revocation or dissolution upon the secretary of state's records. (d) At any time after the date of revocation or dissolution, such charter or certificate or domestication may be reinstated upon the filing of all reports and the payment of all fees, taxes, penalty and interest due the state; provided, that the title has not been taken by another taxpayer. Acts 1999, ch. 406, § 3.
(a) The commissioner is empowered and it is the commissioner's duty to collect the tax, together with penalty and interest, levied under this part from any officer, stockholder, partner, member, principal, or employee of a taxpayer that is out of business or has dissolved, liquidated, otherwise terminated at a time when it has refused or failed to pay the excise tax levied under this part, and any such officer, stockholder, partner, member, principal, or employee has received property belonging to the taxpayer, but such collection shall be limited to the value of the property received.
(b) The commissioner is empowered to certify to the secretary of state the name of any taxpayer that fails or refuses to file any statement or return or to pay any fee or tax required by this part; however, no certification shall be issued until such statement, return, or tax has remained delinquent for a period of ninety (90) days.
(c) At the time of such certification to the secretary of state, the commissioner shall give notice to the taxpayer of the action taken. Thereupon, the charter or certificate of such taxpayer or its domestication in Tennessee shall stand as automatically dissolved or revoked and the secretary of state shall note such revocation or dissolution upon the secretary of state's records.
(d) At any time after the date of revocation or dissolution, such charter or certificate or domestication may be reinstated upon the filing of all reports and the payment of all fees, taxes, penalty and interest due the state; provided, that the title has not been taken by another taxpayer.
Acts 1999, ch. 406, § 3.
Tenn. Code Ann. § 67-8-215 — TN Code / Title 67 / Chapter 8 / Section 67-8-215
Suits for enforcement
Status: in_force

The commissioner may, in the commissioner's discretion, institute suit in the name of the state of Tennessee, in any court of competent jurisdiction for the collection of the tax imposed by this part in the event the tax is not paid when due. Such suit shall be for the amount of the tax due, with penalty and interest provided in this part. Acts 1929 (Ex. Sess.), ch. 23, § 15; Code 1932, § 1313; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1718.
The commissioner may, in the commissioner's discretion, institute suit in the name of the state of Tennessee, in any court of competent jurisdiction for the collection of the tax imposed by this part in the event the tax is not paid when due. Such suit shall be for the amount of the tax due, with penalty and interest provided in this part.
Acts 1929 (Ex. Sess.), ch. 23, § 15; Code 1932, § 1313; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1718.
Tenn. Code Ann. § 67-5-1309 — TN Code / Title 67 / Chapter 5 / Section 67-5-1309
Pipeline companies
Status: in_force

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by pipeline companies, which means companies owning a pipeline or pipelines, whether such pipelines be used for the transmission of oil, gas, or whatever, shall include the length, size, and value of lines, the number and capacity of tanks, showing the county and incorporated towns within which the same are located; and the location, value, and description of all other property, real and personal, in this state. Acts 1973, ch. 226, § 11; T.C.A., § 67-909.
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by pipeline companies, which means companies owning a pipeline or pipelines, whether such pipelines be used for the transmission of oil, gas, or whatever, shall include the length, size, and value of lines, the number and capacity of tanks, showing the county and incorporated towns within which the same are located; and the location, value, and description of all other property, real and personal, in this state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-909.
Tenn. Code Ann. § 67-1-106 — TN Code / Title 67 / Chapter 1 / Section 67-1-106
Optional reporting periods
Status: in_force

(a) Upon written request, the commissioner has the discretion to authorize a person to file tax returns and pay taxes collectible by the department on an optional reporting period that is either shorter or not more than seven (7) days longer than the regular statutory reporting period provided by law. An optional reporting period must conform to the accounting period used by the taxpayer in the taxpayer's books of account. (b) A tax return and payment for an optional reporting period shall become delinquent if not filed or paid before that date that is the same number of days after the close of the optional reporting period as the regular statutory delinquency date is after the close of the regular reporting period. If an optional reporting period tax return or payment becomes delinquent, penalty and interest calculated under the regular statutory methods and rates shall be payable from the date of delinquency. (c) A person authorized to use an optional reporting period shall continue on that basis until such person notifies the commissioner of an intention to revert to the regular statutory reporting period, or receives authorization from the commissioner to use a different optional reporting period. A person who elects to file tax returns and make payments on an optional reporting basis period shall be required to use that period for reporting and paying all taxes collectible from such person by the department. Acts 1978, ch. 772, § 1; T.C.A., § 67-113.
(a) Upon written request, the commissioner has the discretion to authorize a person to file tax returns and pay taxes collectible by the department on an optional reporting period that is either shorter or not more than seven (7) days longer than the regular statutory reporting period provided by law. An optional reporting period must conform to the accounting period used by the taxpayer in the taxpayer's books of account.
(b) A tax return and payment for an optional reporting period shall become delinquent if not filed or paid before that date that is the same number of days after the close of the optional reporting period as the regular statutory delinquency date is after the close of the regular reporting period. If an optional reporting period tax return or payment becomes delinquent, penalty and interest calculated under the regular statutory methods and rates shall be payable from the date of delinquency.
(c) A person authorized to use an optional reporting period shall continue on that basis until such person notifies the commissioner of an intention to revert to the regular statutory reporting period, or receives authorization from the commissioner to use a different optional reporting period. A person who elects to file tax returns and make payments on an optional reporting basis period shall be required to use that period for reporting and paying all taxes collectible from such person by the department.
Acts 1978, ch. 772, § 1; T.C.A., § 67-113.
Tenn. Code Ann. § 67-1-1404 — TN Code / Title 67 / Chapter 1 / Section 67-1-1404
"Levy" defined
Status: in_force

"Levy," as used in this title, includes the power of distraint and seizure by any means. Acts 1972, ch. 762, § 1; 1981, ch. 65, § 2; T.C.A., § 67-6004(a).
"Levy," as used in this title, includes the power of distraint and seizure by any means.
Acts 1972, ch. 762, § 1; 1981, ch. 65, § 2; T.C.A., § 67-6004(a).
Tenn. Code Ann. § 67-5-605 — TN Code / Title 67 / Chapter 5 / Section 67-5-605
Assessment of leasehold
Status: in_force

Leasehold interests assessable under § 67-5-502 shall be valued by discounting to present value the excess, if any, of fair market rent over actual and imputed rent for the leased premises, for the projected term of the lease, including renewal options. As an alternative in valuing an interest in residential property, the interests assessable under § 67-5-502(d) may be valued by the sales comparison approach using sales or transfers of similar interests in residential property. By virtue of the speculative nature of valuation of options to purchase, any option that the lessee may be given to purchase the leased premises shall be deemed to have no value. The state board of equalization is authorized to promulgate rules governing the procedure for these valuations. Acts 1995, ch. 373, § 1; 2008, ch. 802, § 1.
Leasehold interests assessable under § 67-5-502 shall be valued by discounting to present value the excess, if any, of fair market rent over actual and imputed rent for the leased premises, for the projected term of the lease, including renewal options. As an alternative in valuing an interest in residential property, the interests assessable under § 67-5-502(d) may be valued by the sales comparison approach using sales or transfers of similar interests in residential property. By virtue of the speculative nature of valuation of options to purchase, any option that the lessee may be given to purchase the leased premises shall be deemed to have no value. The state board of equalization is authorized to promulgate rules governing the procedure for these valuations.
Acts 1995, ch. 373, § 1; 2008, ch. 802, § 1.
Tenn. Code Ann. § 67-5-2304 — TN Code / Title 67 / Chapter 5 / Section 67-5-2304
Enforcement of liability
Status: in_force

It is the duty of the county mayor, the trustee, the back-tax collector and the back-tax attorney in each county, individually and/or collectively, to see that the liabilities established in §§ 67-5-2301 and 67-5-2302 are enforced either at law or in equity against all who become liable thereunder. Acts 1945, ch. 76, § 3; C. Supp. 1950, § 1593.3 (Williams, § 1789.14); T.C.A. (orig. ed.), § 67-1914; Acts 2003, ch. 90, § 2.
It is the duty of the county mayor, the trustee, the back-tax collector and the back-tax attorney in each county, individually and/or collectively, to see that the liabilities established in §§ 67-5-2301 and 67-5-2302 are enforced either at law or in equity against all who become liable thereunder.
Acts 1945, ch. 76, § 3; C. Supp. 1950, § 1593.3 (Williams, § 1789.14); T.C.A. (orig. ed.), § 67-1914; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-7-207 — TN Code / Title 67 / Chapter 7 / Section 67-7-207
Disposition of taxes, interest and penalties - Adjustments
Status: in_force

(a) All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted quarterly to the county trustee as soon as practical following the end of a calendar quarter. (b) These revenues shall become a part of the county road fund of the county, and shall be used for the construction, maintenance and repair of the county system. (c) Any adjustment of taxes, interest or penalties that is necessary to adjust any error in collection or disbursement may be made at a subsequent collection or disbursement. Acts 1984, ch. 953, § 5; 1985, ch. 410, § 5.
(a) All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted quarterly to the county trustee as soon as practical following the end of a calendar quarter.
(b) These revenues shall become a part of the county road fund of the county, and shall be used for the construction, maintenance and repair of the county system.
(c) Any adjustment of taxes, interest or penalties that is necessary to adjust any error in collection or disbursement may be made at a subsequent collection or disbursement.
Acts 1984, ch. 953, § 5; 1985, ch. 410, § 5.
Tenn. Code Ann. § 67-1-1442 — TN Code / Title 67 / Chapter 1 / Section 67-1-1442
Continuation of business to satisfy delinquent tax liability
Status: in_force

When a taxpayer is engaged in business as a sole proprietor, a partnership, or as a corporation, and that taxpayer is delinquent in paying a liability to the state for any tax or fee, then the commissioner or the commissioner's designee may permit the business taxpayer to continue in operation in order to pay to the state any tax or fee owed to the state. Such an arrangement shall be pursuant to rules and regulations promulgated by the commissioner. The commissioner or the commissioner's designee may permit such continued operation of a business, unless such designee finds there is a danger of the taxpayer doing any act to prejudice or render wholly or partly ineffectual the collection of the tax or fee due to the state. Acts 1986, ch. 907, § 1.
When a taxpayer is engaged in business as a sole proprietor, a partnership, or as a corporation, and that taxpayer is delinquent in paying a liability to the state for any tax or fee, then the commissioner or the commissioner's designee may permit the business taxpayer to continue in operation in order to pay to the state any tax or fee owed to the state. Such an arrangement shall be pursuant to rules and regulations promulgated by the commissioner. The commissioner or the commissioner's designee may permit such continued operation of a business, unless such designee finds there is a danger of the taxpayer doing any act to prejudice or render wholly or partly ineffectual the collection of the tax or fee due to the state.
Acts 1986, ch. 907, § 1.