Tenn. Code Ann. § 67-7-105 — TN Code / Title 67 / Chapter 7 / Section 67-7-105
Liability for tax
Status: in_force

Every interested owner shall be liable for this tax to the extent of such owner's interest in such products. The owner shall become liable at the time the coal products are severed from the earth and ready for sale, whether before processing or after processing, as the case may be. Acts 1972, ch. 795, § 2; 1973, ch. 12, § 1; 1973, ch. 96, § 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., § 67-5902.
Every interested owner shall be liable for this tax to the extent of such owner's interest in such products. The owner shall become liable at the time the coal products are severed from the earth and ready for sale, whether before processing or after processing, as the case may be.
Acts 1972, ch. 795, § 2; 1973, ch. 12, § 1; 1973, ch. 96, § 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., § 67-5902.
Tenn. Code Ann. § 67-4-2104 — TN Code / Title 67 / Chapter 4 / Section 67-4-2104
Doing business in Tennessee a taxable privilege
Status: in_force

Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, are declared to be taxable privileges. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required. Acts 1999, ch. 406, § 4.
Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, are declared to be taxable privileges. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.
Acts 1999, ch. 406, § 4.
Tenn. Code Ann. § 67-3-607 — TN Code / Title 67 / Chapter 3 / Section 67-3-607
Wholesaler's license
Status: in_force

Any person engaged in business in this state as a wholesaler as defined in part 1 of this chapter, who does not hold a license as a supplier or bonded importer, shall first obtain a wholesaler's license. A person who acquires petroleum products from a supplier, importer or from another wholesaler, for the person's own account, may obtain a wholesaler's license; and such person thereby assumes the rights and responsibilities of wholesalers under this chapter. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1707.
Any person engaged in business in this state as a wholesaler as defined in part 1 of this chapter, who does not hold a license as a supplier or bonded importer, shall first obtain a wholesaler's license. A person who acquires petroleum products from a supplier, importer or from another wholesaler, for the person's own account, may obtain a wholesaler's license; and such person thereby assumes the rights and responsibilities of wholesalers under this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1707.
Tenn. Code Ann. § 67-4-2117 — TN Code / Title 67 / Chapter 4 / Section 67-4-2117
Collection - Dissolved entities
Status: in_force

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 has dissolved or has been liquidated, at a time such taxpayer has refused or failed to pay the franchise tax levied under this part, and such individual has received property belonging to the taxpayer, but such collection shall be limited to the value of the property received. Acts 1999, ch. 406, § 4.
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 has dissolved or has been liquidated, at a time such taxpayer has refused or failed to pay the franchise tax levied under this part, and such individual has received property belonging to the taxpayer, but such collection shall be limited to the value of the property received.
Acts 1999, ch. 406, § 4.
Tenn. Code Ann. § 67-5-2202 — TN Code / Title 67 / Chapter 5 / Section 67-5-2202
Right to appointment of receiver
Status: in_force

(a) (1) When a suit is brought or has been brought to enforce a tax lien and when such tax lien secures a delinquent tax, any governmental body having an interest in such tax lien shall have the right to have the court in which the tax suit is pending appoint a receiver to collect rents on the property subject to such tax lien. (2) This right shall exist whether or not such property is being misused, wasted, or neglected, and whether the security for such tax is adequate or not. (b) The right and matter of the appointment of receivers and of receiverships shall, in all cases, however, be within the sound discretion of the court to which application therefor may be made. Acts 1941, ch. 19, § 2; C. Supp. 1950, § 1789.8 (Williams, § 1789.2); T.C.A. (orig. ed.), § 67-1902.
(a) (1) When a suit is brought or has been brought to enforce a tax lien and when such tax lien secures a delinquent tax, any governmental body having an interest in such tax lien shall have the right to have the court in which the tax suit is pending appoint a receiver to collect rents on the property subject to such tax lien. (2) This right shall exist whether or not such property is being misused, wasted, or neglected, and whether the security for such tax is adequate or not.
(1) When a suit is brought or has been brought to enforce a tax lien and when such tax lien secures a delinquent tax, any governmental body having an interest in such tax lien shall have the right to have the court in which the tax suit is pending appoint a receiver to collect rents on the property subject to such tax lien.
(2) This right shall exist whether or not such property is being misused, wasted, or neglected, and whether the security for such tax is adequate or not.
(b) The right and matter of the appointment of receivers and of receiverships shall, in all cases, however, be within the sound discretion of the court to which application therefor may be made.
Acts 1941, ch. 19, § 2; C. Supp. 1950, § 1789.8 (Williams, § 1789.2); T.C.A. (orig. ed.), § 67-1902.
Tenn. Code Ann. § 67-1-1006 — TN Code / Title 67 / Chapter 1 / Section 67-1-1006
Obtaining evidence
Status: in_force

(a) The officials having power to back assess or reassess property are vested with full authority to administer oaths, send for and examine witnesses, and take such steps as may be deemed necessary or material to obtain information and evidence as to the value of the property. (b) Such witnesses, when properly summoned, shall be amenable to existing laws for nonattendance or failure to give evidence that is in their knowledge. Acts 1907, ch. 602, § 30; Shan., §§ 823a2, 823a3; Code 1932, §§ 1501, 1502; T.C.A. (orig. ed.), §§ 67-1206, 67-1207.
(a) The officials having power to back assess or reassess property are vested with full authority to administer oaths, send for and examine witnesses, and take such steps as may be deemed necessary or material to obtain information and evidence as to the value of the property.
(b) Such witnesses, when properly summoned, shall be amenable to existing laws for nonattendance or failure to give evidence that is in their knowledge.
Acts 1907, ch. 602, § 30; Shan., §§ 823a2, 823a3; Code 1932, §§ 1501, 1502; T.C.A. (orig. ed.), §§ 67-1206, 67-1207.
Tenn. Code Ann. § 67-6-901 — TN Code / Title 67 / Chapter 6 / Section 67-6-901
Determining whether a transaction is sourced to the state - Constitutional restriction on transaction tax - Florist sales sourcing requirements
Status: in_force

(a) Notwithstanding another law to the contrary, this part applies in determining whether a transaction is sourced to this state under this chapter. This part applies regardless of the characterization of a product as tangible personal property, a digital good, a service, or other taxable product and applies only to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. This part does not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdiction of that use. (b) This part does not impose tax on a transaction if that tax is prohibited by the United States Constitution or the Constitution of Tennessee. (c) Florist retail sales where orders taken by a florist are sent to a receiving florist for delivery to the purchaser's designee must be sourced in accordance with rules promulgated by the commissioner in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. (d) Sales made through a marketplace facilitator's marketplace must be sourced in accordance with § 67-6-902 . (e) Telecommunications services and ancillary services, as set out in § 67-6-905 , must be sourced in accordance with that section. Added by 2023 Tenn. Acts, ch. 377, s 30, eff. 7/1/2024. Prior version repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
(a) Notwithstanding another law to the contrary, this part applies in determining whether a transaction is sourced to this state under this chapter. This part applies regardless of the characterization of a product as tangible personal property, a digital good, a service, or other taxable product and applies only to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. This part does not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdiction of that use.
(b) This part does not impose tax on a transaction if that tax is prohibited by the United States Constitution or the Constitution of Tennessee.
(c) Florist retail sales where orders taken by a florist are sent to a receiving florist for delivery to the purchaser's designee must be sourced in accordance with rules promulgated by the commissioner in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
(d) Sales made through a marketplace facilitator's marketplace must be sourced in accordance with § 67-6-902 .
(e) Telecommunications services and ancillary services, as set out in § 67-6-905 , must be sourced in accordance with that section.
Added by 2023 Tenn. Acts, ch. 377, s 30, eff. 7/1/2024.
Prior version repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Tenn. Code Ann. § 67-5-1314 — TN Code / Title 67 / Chapter 5 / Section 67-5-1314
Commercial air carrier companies
Status: in_force

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by commercial air carrier companies which are assessed by the comptroller of the treasury shall include: (1) The number, type, kind, and cost of all aircraft owned and/or used by the company; (2) All machinery, tools, equipment, and all real and personal property owned and/or used by the company; and (3) The gross revenue, passengers, takeoffs, landings, franchised routes, and ground hours in the system and the state. Acts 1973, ch. 226, § 11; T.C.A., § 67-914; Acts 1995, ch. 305, § 125.
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by commercial air carrier companies which are assessed by the comptroller of the treasury shall include:
(1) The number, type, kind, and cost of all aircraft owned and/or used by the company;
(2) All machinery, tools, equipment, and all real and personal property owned and/or used by the company; and
(3) The gross revenue, passengers, takeoffs, landings, franchised routes, and ground hours in the system and the state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-914; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-4-2911 — TN Code / Title 67 / Chapter 4 / Section 67-4-2911
Remittance of taxes collected
Status: in_force

The taxes collected pursuant to this part shall be remitted by the collector to the county or metropolitan government trustee, who shall place the tax proceeds in the fund or funds designated by the governing body, but the tax proceeds shall be used exclusively for the purpose of funding capital expenditures for education, including the retirement of bonded indebtedness, the need for which is reasonably related to population growth. Acts 2006, ch. 953, § 1.
The taxes collected pursuant to this part shall be remitted by the collector to the county or metropolitan government trustee, who shall place the tax proceeds in the fund or funds designated by the governing body, but the tax proceeds shall be used exclusively for the purpose of funding capital expenditures for education, including the retirement of bonded indebtedness, the need for which is reasonably related to population growth.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-4-1406 — TN Code / Title 67 / Chapter 4 / Section 67-4-1406
Monthly tax return - Annual audit
Status: in_force

(a) (1) The authorized collector of the tax shall be responsible for the collection of such tax and shall place the proceeds of such tax in accounts for the purposes stated in this part. (2) A monthly tax return shall be filed under oath with the authorized collector by the operator with such number of copies of the return as such collector may reasonably require for the collection of such tax. (3) The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the authorized collector and approved by the municipal legislative body prior to use. (4) The collector shall audit each operator in the municipality at least once per year and shall report on the audits made on a quarterly basis to the municipal legislative body. (b) The municipal legislative body is authorized to adopt reasonable rules and regulations for the implementation of this part, including the form for such reports. Acts 1988, ch. 982, § 7.
(a) (1) The authorized collector of the tax shall be responsible for the collection of such tax and shall place the proceeds of such tax in accounts for the purposes stated in this part. (2) A monthly tax return shall be filed under oath with the authorized collector by the operator with such number of copies of the return as such collector may reasonably require for the collection of such tax. (3) The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the authorized collector and approved by the municipal legislative body prior to use. (4) The collector shall audit each operator in the municipality at least once per year and shall report on the audits made on a quarterly basis to the municipal legislative body.
(1) The authorized collector of the tax shall be responsible for the collection of such tax and shall place the proceeds of such tax in accounts for the purposes stated in this part.
(2) A monthly tax return shall be filed under oath with the authorized collector by the operator with such number of copies of the return as such collector may reasonably require for the collection of such tax.
(3) The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the authorized collector and approved by the municipal legislative body prior to use.
(4) The collector shall audit each operator in the municipality at least once per year and shall report on the audits made on a quarterly basis to the municipal legislative body.
(b) The municipal legislative body is authorized to adopt reasonable rules and regulations for the implementation of this part, including the form for such reports.
Acts 1988, ch. 982, § 7.
Tenn. Code Ann. § 67-1-1626 — TN Code / Title 67 / Chapter 1 / Section 67-1-1626
Refund to collector on proof of deficiencies in collections
Status: in_force

When the collector has duly accounted with the commissioner or county mayor for the full amount of the year's revenue, and paid it into the treasury, without obtaining a credit for insolvencies or deficiencies of payment, and the collector afterwards, in the manner and within the time prescribed by law, procures the proper evidence to authorize the commissioner or county mayor to credit the collector with the evidence, such officers shall respectively issue to the collector a warrant for the amount of such insolvencies or deficiencies of payment. Code 1858, § 656; Shan., § 934; Code 1932, § 1649; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-1427; Acts 2003, ch. 90, § 2.
When the collector has duly accounted with the commissioner or county mayor for the full amount of the year's revenue, and paid it into the treasury, without obtaining a credit for insolvencies or deficiencies of payment, and the collector afterwards, in the manner and within the time prescribed by law, procures the proper evidence to authorize the commissioner or county mayor to credit the collector with the evidence, such officers shall respectively issue to the collector a warrant for the amount of such insolvencies or deficiencies of payment.
Code 1858, § 656; Shan., § 934; Code 1932, § 1649; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-1427; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-5-208 — TN Code / Title 67 / Chapter 5 / Section 67-5-208
Recycling waste products
Status: in_force

(a) Property owned by a nonprofit corporation, that is operated for the purpose of recycling or disposing of waste products and converting same to heat or cooling for public buildings or facilities where the reversionary interest to such properties is in the state or any of its political subdivisions, shall be exempt from taxation. (b) Such purpose is defined as a public one, performed on behalf of such governmental entity, notwithstanding that some of the by-products of such undertaking may be furnished to private entities. Acts 1973, ch. 226, § 5; T.C.A., § 67-510.
(a) Property owned by a nonprofit corporation, that is operated for the purpose of recycling or disposing of waste products and converting same to heat or cooling for public buildings or facilities where the reversionary interest to such properties is in the state or any of its political subdivisions, shall be exempt from taxation.
(b) Such purpose is defined as a public one, performed on behalf of such governmental entity, notwithstanding that some of the by-products of such undertaking may be furnished to private entities.
Acts 1973, ch. 226, § 5; T.C.A., § 67-510.
Tenn. Code Ann. § 67-5-1007 — TN Code / Title 67 / Chapter 5 / Section 67-5-1007
Classification of open space
Status: in_force

(a) (1) The planning commission, in preparing a land use or comprehensive plan for the municipality or county, may designate upon such plan areas that it recommends for preservation as areas of open space land, other than lands currently in agricultural and forestry uses. (2) Land included in any area so designated upon such plan as finally adopted may be classified as open space land for purposes of property taxation, if there has been no change in the use of such area that has adversely affected its essential character as an area of open space land between the date of the adoption of such plan and the date of such classification. (b) (1) Any owner of land may apply for its classification as open space land by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as open space land the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00). (2) Such assessor shall determine whether there has been any change in the area designated as an area of open space land upon the plan of such municipality or county and, if the assessor determines that there has been no such change, the assessor shall classify such land as open space land and include it as such upon the tax rolls of the county. (3) An application for classification of land as open space land shall be made upon a form prescribed by the state board of equalization and shall set forth a description of the land, a general description of the use to which it is being put, and such other information as the assessor may require to aid the assessor in determining whether such land qualifies for such classification. (c) Any person aggrieved by the denial by an assessor of any application for the classification of land as open space land shall have the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the actions of assessors or boards of equalization. Amended by 2021 Tenn. Acts, ch. 383, s 3, eff. 5/11/2021. Acts 1976, ch. 782, § 7; T.C.A., § 67-656; Acts 1989, ch. 56, § 3; 1999, ch. 141, § 5; 2000, ch. 599, § 2; 2001, ch. 152, § 3; 2008 , ch. 1161, § 4.
(a) (1) The planning commission, in preparing a land use or comprehensive plan for the municipality or county, may designate upon such plan areas that it recommends for preservation as areas of open space land, other than lands currently in agricultural and forestry uses. (2) Land included in any area so designated upon such plan as finally adopted may be classified as open space land for purposes of property taxation, if there has been no change in the use of such area that has adversely affected its essential character as an area of open space land between the date of the adoption of such plan and the date of such classification.
(1) The planning commission, in preparing a land use or comprehensive plan for the municipality or county, may designate upon such plan areas that it recommends for preservation as areas of open space land, other than lands currently in agricultural and forestry uses.
(2) Land included in any area so designated upon such plan as finally adopted may be classified as open space land for purposes of property taxation, if there has been no change in the use of such area that has adversely affected its essential character as an area of open space land between the date of the adoption of such plan and the date of such classification.
(b) (1) Any owner of land may apply for its classification as open space land by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as open space land the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00). (2) Such assessor shall determine whether there has been any change in the area designated as an area of open space land upon the plan of such municipality or county and, if the assessor determines that there has been no such change, the assessor shall classify such land as open space land and include it as such upon the tax rolls of the county. (3) An application for classification of land as open space land shall be made upon a form prescribed by the state board of equalization and shall set forth a description of the land, a general description of the use to which it is being put, and such other information as the assessor may require to aid the assessor in determining whether such land qualifies for such classification.
(1) Any owner of land may apply for its classification as open space land by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as open space land the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00).
(2) Such assessor shall determine whether there has been any change in the area designated as an area of open space land upon the plan of such municipality or county and, if the assessor determines that there has been no such change, the assessor shall classify such land as open space land and include it as such upon the tax rolls of the county.
(3) An application for classification of land as open space land shall be made upon a form prescribed by the state board of equalization and shall set forth a description of the land, a general description of the use to which it is being put, and such other information as the assessor may require to aid the assessor in determining whether such land qualifies for such classification.
(c) Any person aggrieved by the denial by an assessor of any application for the classification of land as open space land shall have the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the actions of assessors or boards of equalization.
Amended by 2021 Tenn. Acts, ch. 383, s 3, eff. 5/11/2021.
Acts 1976, ch. 782, § 7; T.C.A., § 67-656; Acts 1989, ch. 56, § 3; 1999, ch. 141, § 5; 2000, ch. 599, § 2; 2001, ch. 152, § 3; 2008 , ch. 1161, § 4.
Tenn. Code Ann. § 67-3-502 — TN Code / Title 67 / Chapter 3 / Section 67-3-502
Payment by bonded importer
Status: in_force

Except as otherwise provided in this part, the taxes and fees imposed by part 2 of this chapter on taxable petroleum products measured by gallons imported from another state shall be paid by the licensed bonded importer who has imported such products. The taxes and fees shall be paid on or before the twentieth day of the month following the month of import, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day. However, if the supplier has made a blanket election to precollect tax under § 67-3-503 , the supplier is jointly and severally liable with the bonded importer for the taxes and fees, and shall remit to the department on behalf of the bonded importer under the same terms as a supplier payment under § 67-3-504 . Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1602.
Except as otherwise provided in this part, the taxes and fees imposed by part 2 of this chapter on taxable petroleum products measured by gallons imported from another state shall be paid by the licensed bonded importer who has imported such products. The taxes and fees shall be paid on or before the twentieth day of the month following the month of import, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day. However, if the supplier has made a blanket election to precollect tax under § 67-3-503 , the supplier is jointly and severally liable with the bonded importer for the taxes and fees, and shall remit to the department on behalf of the bonded importer under the same terms as a supplier payment under § 67-3-504 .
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1602.
Tenn. Code Ann. § 67-8-422 — TN Code / Title 67 / Chapter 8 / Section 67-8-422
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties
Status: in_force

(a) (1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor. (2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part. (b) The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury. Acts 1929 (Ex. Sess.), ch. 29, § 5(3); Code 1932, § 1290; T.C.A. (orig. ed.), § 30-1633; Acts 1989, ch. 591, § 113.
(a) (1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor. (2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.
(1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor.
(2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.
(b) The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.
Acts 1929 (Ex. Sess.), ch. 29, § 5(3); Code 1932, § 1290; T.C.A. (orig. ed.), § 30-1633; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-3-508 — TN Code / Title 67 / Chapter 3 / Section 67-3-508
Collection administration allowance
Status: in_force

To the extent a supplier, a permissive supplier, or a bonded importer timely remits taxes in accordance with this chapter, such person shall be allowed to retain one-tenth of one percent (0.1%) of the taxes imposed by §§ 67-3-201 and 67-3-202 to cover the costs of administration imposed by this chapter, including reporting, audit compliance, dye injection, and shipping paper preparation. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1608.
To the extent a supplier, a permissive supplier, or a bonded importer timely remits taxes in accordance with this chapter, such person shall be allowed to retain one-tenth of one percent (0.1%) of the taxes imposed by §§ 67-3-201 and 67-3-202 to cover the costs of administration imposed by this chapter, including reporting, audit compliance, dye injection, and shipping paper preparation.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1608.
Tenn. Code Ann. § 67-8-210 — TN Code / Title 67 / Chapter 8 / Section 67-8-210
Commissioner to pay over revenue
Status: in_force

The commissioner of revenue shall account to the comptroller of the treasury for all moneys so collected monthly, less not more than two and one-half percent (2.5%) thereof for expenses of administration, who shall receipt therefor and forthwith pay over to the state treasurer all moneys thus received, who shall place the moneys to the credit of the general fund; provided, that the commissioner shall retain in the commissioner's hands at all times such a sum as, in the commissioner's judgment, shall be sufficient to enable the commissioner to pay promptly all claims for refunds as provided for in § 67-8-208 . Acts 1929 (Ex. Sess.), ch. 23, § 4; Code 1932, § 1300; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1705.
The commissioner of revenue shall account to the comptroller of the treasury for all moneys so collected monthly, less not more than two and one-half percent (2.5%) thereof for expenses of administration, who shall receipt therefor and forthwith pay over to the state treasurer all moneys thus received, who shall place the moneys to the credit of the general fund; provided, that the commissioner shall retain in the commissioner's hands at all times such a sum as, in the commissioner's judgment, shall be sufficient to enable the commissioner to pay promptly all claims for refunds as provided for in § 67-8-208 .
Acts 1929 (Ex. Sess.), ch. 23, § 4; Code 1932, § 1300; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1705.
Tenn. Code Ann. § 67-8-110 — TN Code / Title 67 / Chapter 8 / Section 67-8-110
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Returns
Status: in_force

(a) The tax imposed under this part shall be paid by the donor. Any person who, during any calendar year, makes any transfers by gift, except those that under § 67-8-104 are exempt from tax liability, shall, on or before April 15 following the close of such calendar year, make out and send to the commissioner, on forms prescribed by the commissioner, a return executed under penalty of perjury setting out in detail: (1) A description of all the property transferred by gift during the preceding calendar year and a statement of the value of the property transferred at the time of such transfer; (2) The name, age and address of the donee, and the relationship of the donee to the donor; (3) The deductions and exemptions claimed and allowable; and (4) Such other information as may be required by the commissioner. (b) If for any calendar year tax is paid under this part with respect to any person by reason of property treated as transferred by such person under § 67-8-101(e) , such person shall be entitled to recover from the person receiving the property the amount by which the total tax for such year under this part exceeds the total tax that would have been payable under this part for such year, if the value of such property had not been taken into account for purposes of this part. (c) The making of a false return with intent to defeat the tax constitutes perjury. (d) (1) The commissioner may, upon written application by the taxpayer showing good cause, grant additional time within which the return may be filed. (2) There shall, however, be added to the amount of tax due, interest, as provided by § 67-1-801 , from the regular statutory due date until the date paid. (3) No penalty shall be assessed when the return is made and the full amount of tax is paid on or before the extended due date. (4) Any return and payment made subsequent to the extended due date shall, however, be subject to penalty and any other late charges without regard to the period allowed by the extension. Acts 1937, ch. 137, § 11; C. Supp. 1950, § 1295.11 (Williams, § 1328.11); Acts 1959, ch. 51, § 1; 1970, ch. 500, §§ 1, 2; 1978, ch. 731, §§ 19, 20; 1983, ch. 73, § 14; T.C.A. (orig. ed.), §§ 67-2511 -- 67-2513; Acts 1988, ch. 526, § 40; 1989, ch. 125, § 1.
(a) The tax imposed under this part shall be paid by the donor. Any person who, during any calendar year, makes any transfers by gift, except those that under § 67-8-104 are exempt from tax liability, shall, on or before April 15 following the close of such calendar year, make out and send to the commissioner, on forms prescribed by the commissioner, a return executed under penalty of perjury setting out in detail: (1) A description of all the property transferred by gift during the preceding calendar year and a statement of the value of the property transferred at the time of such transfer; (2) The name, age and address of the donee, and the relationship of the donee to the donor; (3) The deductions and exemptions claimed and allowable; and (4) Such other information as may be required by the commissioner.
(1) A description of all the property transferred by gift during the preceding calendar year and a statement of the value of the property transferred at the time of such transfer;
(2) The name, age and address of the donee, and the relationship of the donee to the donor;
(3) The deductions and exemptions claimed and allowable; and
(4) Such other information as may be required by the commissioner.
(b) If for any calendar year tax is paid under this part with respect to any person by reason of property treated as transferred by such person under § 67-8-101(e) , such person shall be entitled to recover from the person receiving the property the amount by which the total tax for such year under this part exceeds the total tax that would have been payable under this part for such year, if the value of such property had not been taken into account for purposes of this part.
(c) The making of a false return with intent to defeat the tax constitutes perjury.
(d) (1) The commissioner may, upon written application by the taxpayer showing good cause, grant additional time within which the return may be filed. (2) There shall, however, be added to the amount of tax due, interest, as provided by § 67-1-801 , from the regular statutory due date until the date paid. (3) No penalty shall be assessed when the return is made and the full amount of tax is paid on or before the extended due date. (4) Any return and payment made subsequent to the extended due date shall, however, be subject to penalty and any other late charges without regard to the period allowed by the extension.
(1) The commissioner may, upon written application by the taxpayer showing good cause, grant additional time within which the return may be filed.
(2) There shall, however, be added to the amount of tax due, interest, as provided by § 67-1-801 , from the regular statutory due date until the date paid.
(3) No penalty shall be assessed when the return is made and the full amount of tax is paid on or before the extended due date.
(4) Any return and payment made subsequent to the extended due date shall, however, be subject to penalty and any other late charges without regard to the period allowed by the extension.
Acts 1937, ch. 137, § 11; C. Supp. 1950, § 1295.11 (Williams, § 1328.11); Acts 1959, ch. 51, § 1; 1970, ch. 500, §§ 1, 2; 1978, ch. 731, §§ 19, 20; 1983, ch. 73, § 14; T.C.A. (orig. ed.), §§ 67-2511 -- 67-2513; Acts 1988, ch. 526, § 40; 1989, ch. 125, § 1.
Tenn. Code Ann. § 67-6-716 — TN Code / Title 67 / Chapter 6 / Section 67-6-716
[Repealed]
Status: repealed

Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 2003 , ch. 357, § 71; 2004, ch. 959, §§ 29, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 172; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1.
Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2003 , ch. 357, § 71; 2004, ch. 959, §§ 29, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 172; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1.
Tenn. Code Ann. § 67-3-421 — TN Code / Title 67 / Chapter 3 / Section 67-3-421
Refund claim procedures generally
Status: in_force

(a) To claim a refund under this part, a person must present to the department a statement that contains a written verification that the claim is made under penalty of perjury and lists the total amount of taxable petroleum products subject to refund. The claim must be filed not more than three (3) years after the date the taxable petroleum products were purchased by the claimant; however, this statute of limitations shall not prevail if a statute of limitations already exists for a particular refund provision. The statement must show that payment for the purchase has been made and the amount of taxes and fees paid on the purchase have been remitted. (b) The commissioner has the authority to require the claimant to provide adequate documentation to support the claim. The department may make any investigations it considers necessary before refunding the taxes or fees to a person and in any case may investigate a refund after the refund has been issued and within the time frame for making adjustments to tax under this title. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1521.
(a) To claim a refund under this part, a person must present to the department a statement that contains a written verification that the claim is made under penalty of perjury and lists the total amount of taxable petroleum products subject to refund. The claim must be filed not more than three (3) years after the date the taxable petroleum products were purchased by the claimant; however, this statute of limitations shall not prevail if a statute of limitations already exists for a particular refund provision. The statement must show that payment for the purchase has been made and the amount of taxes and fees paid on the purchase have been remitted.
(b) The commissioner has the authority to require the claimant to provide adequate documentation to support the claim. The department may make any investigations it considers necessary before refunding the taxes or fees to a person and in any case may investigate a refund after the refund has been issued and within the time frame for making adjustments to tax under this title.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1521.
Tenn. Code Ann. § 67-1-1622 — TN Code / Title 67 / Chapter 1 / Section 67-1-1622
Release of collector's liability prohibited
Status: in_force

No power shall exist, either in the court or in any other official, to release any officer charged with the collection of revenue or the officer's sureties from the payment of any revenue, penalties or fees for which the officer or the officer's sureties may be liable. Acts 1907, ch. 602, § 71; Shan., § 928a11; Code 1932, § 1645; T.C.A. (orig. ed.), § 67-1621.
No power shall exist, either in the court or in any other official, to release any officer charged with the collection of revenue or the officer's sureties from the payment of any revenue, penalties or fees for which the officer or the officer's sureties may be liable.
Acts 1907, ch. 602, § 71; Shan., § 928a11; Code 1932, § 1645; T.C.A. (orig. ed.), § 67-1621.
Tenn. Code Ann. § 67-4-210 — TN Code / Title 67 / Chapter 4 / Section 67-4-210
Duty to collect taxes
Status: in_force

(a) The various collectors, as defined by this part, charged with the duty of collecting revenue or taxes under any law of this state shall diligently see to it that the revenues are collected. It is the duty of each local collector to ascertain the name of every person within the collector's jurisdiction liable for the payment of any tax that is collectible by the collector, and it is the collector's further duty to use every means at the collector's command to collect the tax when due. (b) Any local collector failing or refusing to collect and pay over any taxes that the collector is legally charged to collect and pay over to the department shall be liable for such taxes, and the collector's official bondsman shall be liable also for those unpaid taxes. The commissioner may collect the amount from the local collector or the collector's official bondsman under chapter 1, part 14 of this title. (c) It is the duty of each collector promptly to collect all privilege and ad valorem taxes collectible by the collector when they become due. In no case shall any collector or collector's deputy agree to give, permit or allow any extension of time for the payment of such taxes or any part of those taxes. Acts 1937, ch. 108, art. 3, §§ 6, 10; C. Supp. 1950, §§ 1248.9, 1248.13 (Williams, §§ 1248.142, 1248.142d); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 14; 1981, ch. 488, § 16; T.C.A. (orig. ed.), §§ 67-4307, 67-4308.
(a) The various collectors, as defined by this part, charged with the duty of collecting revenue or taxes under any law of this state shall diligently see to it that the revenues are collected. It is the duty of each local collector to ascertain the name of every person within the collector's jurisdiction liable for the payment of any tax that is collectible by the collector, and it is the collector's further duty to use every means at the collector's command to collect the tax when due.
(b) Any local collector failing or refusing to collect and pay over any taxes that the collector is legally charged to collect and pay over to the department shall be liable for such taxes, and the collector's official bondsman shall be liable also for those unpaid taxes. The commissioner may collect the amount from the local collector or the collector's official bondsman under chapter 1, part 14 of this title.
(c) It is the duty of each collector promptly to collect all privilege and ad valorem taxes collectible by the collector when they become due. In no case shall any collector or collector's deputy agree to give, permit or allow any extension of time for the payment of such taxes or any part of those taxes.
Acts 1937, ch. 108, art. 3, §§ 6, 10; C. Supp. 1950, §§ 1248.9, 1248.13 (Williams, §§ 1248.142, 1248.142d); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 14; 1981, ch. 488, § 16; T.C.A. (orig. ed.), §§ 67-4307, 67-4308.
Tenn. Code Ann. § 67-6-332 — TN Code / Title 67 / Chapter 6 / Section 67-6-332
Utilities, electric cooperatives and electric membership corporations
Status: in_force

There is exempt from the tax imposed by this chapter the sums paid or property or services contributed by any person to any municipal or county utility, electric cooperative or electric membership corporation, by any person who is required as a condition for utility service to make such payment as a contribution in aid of capital construction to the municipal or county utility, electric membership corporation or electric cooperative. Acts 1985, ch. 399, § 1.
There is exempt from the tax imposed by this chapter the sums paid or property or services contributed by any person to any municipal or county utility, electric cooperative or electric membership corporation, by any person who is required as a condition for utility service to make such payment as a contribution in aid of capital construction to the municipal or county utility, electric membership corporation or electric cooperative.
Acts 1985, ch. 399, § 1.
Tenn. Code Ann. § 67-4-1503 — TN Code / Title 67 / Chapter 4 / Section 67-4-1503
Collection and remittance of tax - Monthly report and remittance - Audits - Confidentiality of information
Status: in_force

For purposes of this part: (1) A short-term rental unit marketplace shall, with respect to each short-term rental unit transaction facilitated by the short-term rental unit marketplace, collect and remit the taxes set out in § 67-4-1502(a) , even if the transaction is occasional or isolated as contemplated in § 67-6-102(8)(B) ; (2) A short-term rental unit marketplace shall report its taxes collected pursuant to § 67-4-1502(a) on a monthly basis and remit the aggregate total amounts for each respective jurisdiction for each month; (3) Taxes payable by a short-term rental unit marketplace in accordance with § 67-4-1502(a) are subject to audit only by the department at the commissioner's sole discretion. Audits of a short-term rental unit marketplace must be conducted solely on the basis of the tax identification number associated with each short-term rental unit marketplace and shall not be conducted directly or indirectly on any individual short-term rental unit provider or any transient to whom short-term rental units are furnished. An audit described in this subdivision (3) must be conducted on the basis of returns filed by the short-term rental unit marketplace with the department, and if requested by the short-term rental unit marketplace, must include all tax types for which the short-term rental unit marketplace is required to collect and remit pursuant to § 67-4-1502(a) ; and (4) If a short-term rental unit marketplace is required to disclose any personally identifiable information relating to any short-term rental unit provider or transient to whom a short-term rental unit is furnished, such information is confidential pursuant to § 67-1-1702 . Acts 2020, ch. 787, § 10.
For purposes of this part:
(1) A short-term rental unit marketplace shall, with respect to each short-term rental unit transaction facilitated by the short-term rental unit marketplace, collect and remit the taxes set out in § 67-4-1502(a) , even if the transaction is occasional or isolated as contemplated in § 67-6-102(8)(B) ;
(2) A short-term rental unit marketplace shall report its taxes collected pursuant to § 67-4-1502(a) on a monthly basis and remit the aggregate total amounts for each respective jurisdiction for each month;
(3) Taxes payable by a short-term rental unit marketplace in accordance with § 67-4-1502(a) are subject to audit only by the department at the commissioner's sole discretion. Audits of a short-term rental unit marketplace must be conducted solely on the basis of the tax identification number associated with each short-term rental unit marketplace and shall not be conducted directly or indirectly on any individual short-term rental unit provider or any transient to whom short-term rental units are furnished. An audit described in this subdivision (3) must be conducted on the basis of returns filed by the short-term rental unit marketplace with the department, and if requested by the short-term rental unit marketplace, must include all tax types for which the short-term rental unit marketplace is required to collect and remit pursuant to § 67-4-1502(a) ; and
(4) If a short-term rental unit marketplace is required to disclose any personally identifiable information relating to any short-term rental unit provider or transient to whom a short-term rental unit is furnished, such information is confidential pursuant to § 67-1-1702 .
Acts 2020, ch. 787, § 10.
Tenn. Code Ann. § 67-5-1315 — TN Code / Title 67 / Chapter 5 / Section 67-5-1315
Water transportation carrier companies
Status: in_force

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include: (1) The number, type, kind, and cost of all barges, tugs and other equipment used by the company; (2) The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and (3) The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state. Acts 1973, ch. 226, § 11; T.C.A., § 67-915; Acts 1995, ch. 305, § 125.
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include:
(1) The number, type, kind, and cost of all barges, tugs and other equipment used by the company;
(2) The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and
(3) The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-915; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-7-107 — TN Code / Title 67 / Chapter 7 / Section 67-7-107
When tax levied becomes delinquent
Status: in_force

The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues. Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904; Acts 1988, ch. 526, § 38.
The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904; Acts 1988, ch. 526, § 38.
Tenn. Code Ann. § 67-4-1605 — TN Code / Title 67 / Chapter 4 / Section 67-4-1605
Retail sale of new tires - Registration
Status: in_force

Every person desiring to engage in the retail sale of new tires shall register for each place of business with the commissioner upon forms prescribed and furnished by the commissioner. Acts 1991, ch. 451, § 88; 2007, ch. 602, § 24.
Every person desiring to engage in the retail sale of new tires shall register for each place of business with the commissioner upon forms prescribed and furnished by the commissioner.
Acts 1991, ch. 451, § 88; 2007, ch. 602, § 24.
Tenn. Code Ann. § 67-2-107 — TN Code / Title 67 / Chapter 2 / Section 67-2-107
Returns generally
Status: in_force

(a) Every person liable for the tax or taxes imposed by or levied under the authority of this chapter shall on or before the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year make out, on forms prescribed by the commissioner, and file with the commissioner a statement or return setting out, in detail, the stocks and/or bonds for the receipt of income from which the taxpayer is liable for the tax or taxes imposed by this chapter, each security to be set out separately, and listing opposite each such item or security the amount of income received from the item or security during the taxpayer's preceding tax year; and showing the amount of the tax owing by such person to the state of Tennessee; and showing the residence of the taxpayer at the time of the filing of the return, and the residence of such taxpayer as of twelve o'clock (12:00) noon on the last day of the taxpayer's preceding tax year. (b) (1) Any such statement or report shall be signed and verified by the oath of the president, vice president, treasurer, assistant treasurer or managing agent in this state of the association, trust or corporation making the statement or report. (2) Returns filed by individuals shall contain or be verified by a written declaration that the return is made under the penalties of perjury. (c) The commissioner has the power to require all such other information from any person filing a return as, in the commissioner's opinion, may be necessary to effectuate the purposes of this chapter. (d) It is the duty of the department to provide suitable blanks and forms on which taxpayers, subject to this chapter, shall make their returns for taxation pursuant to this section. (e) An extension of six (6) months in which to file the return required by this section, and to pay the tax shown to be due, shall be granted; provided, that a request for extension is made in writing by the taxpayer or the taxpayer's authorized representative on a form prescribed by the commissioner, or by providing a copy of the taxpayer's request for an automatic extension of time to file the federal income tax return for the corresponding tax period. The request shall not be filed on the original due date of the return, but, instead, shall be attached to the return filed on or before the extended due date. Interest, as provided by § 67-1-801(a) , shall attach to the unpaid amount due, from the original due date of the return until the date paid. If the taxpayer fails to file the request for extension required by this subsection (e), or if the return is not filed with payment of the tax shown to be due by the extended due date, penalty as provided by § 67-1-804 shall attach as though no extension had been granted. (f) (1) As used in this subsection (f), "perfection period" means a period of ten (10) calendar days, beginning with the day after date of the first transmission of an electronic return that is subsequently rejected by the commissioner, for the taxpayer to either: (A) Correct any errors in the return that cause it to fail to meet any of the validation criteria set by the commissioner and retransmit it; provided, that the commissioner subsequently accepts the corrected return; or (B) File a paper return postmarked on or before the expiration of the ten (10) calendar days; provided, that the taxpayer is not required to electronically file or the commissioner grants the taxpayer permission to file the return on paper. (2) A taxpayer's electronically filed return shall be treated as filed on the date of the last transmission prior to the return being accepted by the commissioner, except as provided in subdivision (f)(3). A taxpayer's paper return shall be treated as filed when mailed and postmarked, except as provided in subdivision (f)(3). (3) A return that complies with the requirements of the perfection period shall be treated as filed on the date of the first electronic transmission. Amended by 2018 Tenn. Acts, ch. 1048,s 1, eff. 10/1/2018. Acts 1931 (2nd Ex. Sess.), ch. 20, § 6; 1949, ch. 185, § 1; mod. C. Supp. 1950, § 1123.6; Acts 1955, ch. 135, § 2; impl. am. Acts 1959, ch. 9, § 14; Acts 1967, ch. 176, § 3; T.C.A. (orig. ed.), § 67-2614; Acts 2005, ch. 499, § 16.
(a) Every person liable for the tax or taxes imposed by or levied under the authority of this chapter shall on or before the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year make out, on forms prescribed by the commissioner, and file with the commissioner a statement or return setting out, in detail, the stocks and/or bonds for the receipt of income from which the taxpayer is liable for the tax or taxes imposed by this chapter, each security to be set out separately, and listing opposite each such item or security the amount of income received from the item or security during the taxpayer's preceding tax year; and showing the amount of the tax owing by such person to the state of Tennessee; and showing the residence of the taxpayer at the time of the filing of the return, and the residence of such taxpayer as of twelve o'clock (12:00) noon on the last day of the taxpayer's preceding tax year.
(b) (1) Any such statement or report shall be signed and verified by the oath of the president, vice president, treasurer, assistant treasurer or managing agent in this state of the association, trust or corporation making the statement or report. (2) Returns filed by individuals shall contain or be verified by a written declaration that the return is made under the penalties of perjury.
(1) Any such statement or report shall be signed and verified by the oath of the president, vice president, treasurer, assistant treasurer or managing agent in this state of the association, trust or corporation making the statement or report.
(2) Returns filed by individuals shall contain or be verified by a written declaration that the return is made under the penalties of perjury.
(c) The commissioner has the power to require all such other information from any person filing a return as, in the commissioner's opinion, may be necessary to effectuate the purposes of this chapter.
(d) It is the duty of the department to provide suitable blanks and forms on which taxpayers, subject to this chapter, shall make their returns for taxation pursuant to this section.
(e) An extension of six (6) months in which to file the return required by this section, and to pay the tax shown to be due, shall be granted; provided, that a request for extension is made in writing by the taxpayer or the taxpayer's authorized representative on a form prescribed by the commissioner, or by providing a copy of the taxpayer's request for an automatic extension of time to file the federal income tax return for the corresponding tax period. The request shall not be filed on the original due date of the return, but, instead, shall be attached to the return filed on or before the extended due date. Interest, as provided by § 67-1-801(a) , shall attach to the unpaid amount due, from the original due date of the return until the date paid. If the taxpayer fails to file the request for extension required by this subsection (e), or if the return is not filed with payment of the tax shown to be due by the extended due date, penalty as provided by § 67-1-804 shall attach as though no extension had been granted.
(f) (1) As used in this subsection (f), "perfection period" means a period of ten (10) calendar days, beginning with the day after date of the first transmission of an electronic return that is subsequently rejected by the commissioner, for the taxpayer to either: (A) Correct any errors in the return that cause it to fail to meet any of the validation criteria set by the commissioner and retransmit it; provided, that the commissioner subsequently accepts the corrected return; or (B) File a paper return postmarked on or before the expiration of the ten (10) calendar days; provided, that the taxpayer is not required to electronically file or the commissioner grants the taxpayer permission to file the return on paper. (2) A taxpayer's electronically filed return shall be treated as filed on the date of the last transmission prior to the return being accepted by the commissioner, except as provided in subdivision (f)(3). A taxpayer's paper return shall be treated as filed when mailed and postmarked, except as provided in subdivision (f)(3). (3) A return that complies with the requirements of the perfection period shall be treated as filed on the date of the first electronic transmission.
(1) As used in this subsection (f), "perfection period" means a period of ten (10) calendar days, beginning with the day after date of the first transmission of an electronic return that is subsequently rejected by the commissioner, for the taxpayer to either: (A) Correct any errors in the return that cause it to fail to meet any of the validation criteria set by the commissioner and retransmit it; provided, that the commissioner subsequently accepts the corrected return; or (B) File a paper return postmarked on or before the expiration of the ten (10) calendar days; provided, that the taxpayer is not required to electronically file or the commissioner grants the taxpayer permission to file the return on paper.
(A) Correct any errors in the return that cause it to fail to meet any of the validation criteria set by the commissioner and retransmit it; provided, that the commissioner subsequently accepts the corrected return; or
(B) File a paper return postmarked on or before the expiration of the ten (10) calendar days; provided, that the taxpayer is not required to electronically file or the commissioner grants the taxpayer permission to file the return on paper.
(2) A taxpayer's electronically filed return shall be treated as filed on the date of the last transmission prior to the return being accepted by the commissioner, except as provided in subdivision (f)(3). A taxpayer's paper return shall be treated as filed when mailed and postmarked, except as provided in subdivision (f)(3).
(3) A return that complies with the requirements of the perfection period shall be treated as filed on the date of the first electronic transmission.
Amended by 2018 Tenn. Acts, ch. 1048,s 1, eff. 10/1/2018.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 6; 1949, ch. 185, § 1; mod. C. Supp. 1950, § 1123.6; Acts 1955, ch. 135, § 2; impl. am. Acts 1959, ch. 9, § 14; Acts 1967, ch. 176, § 3; T.C.A. (orig. ed.), § 67-2614; Acts 2005, ch. 499, § 16.
Tenn. Code Ann. § 67-1-1439 — TN Code / Title 67 / Chapter 1 / Section 67-1-1439
Rulemaking by commissioner
Status: in_force

The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this chapter. Rules and regulations not inconsistent with this chapter shall have the force and effect of law when promulgated by the commissioner and approved by the attorney general and reporter. A copy of all such rules and regulations, in printed form, shall be furnished every collector of state taxes and shall be furnished to any other person upon request. Acts 1972, ch. 762, § 27; T.C.A., § 67-6044.
The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this chapter. Rules and regulations not inconsistent with this chapter shall have the force and effect of law when promulgated by the commissioner and approved by the attorney general and reporter. A copy of all such rules and regulations, in printed form, shall be furnished every collector of state taxes and shall be furnished to any other person upon request.
Acts 1972, ch. 762, § 27; T.C.A., § 67-6044.
Tenn. Code Ann. § 67-4-725 — TN Code / Title 67 / Chapter 4 / Section 67-4-725
Reserved
Status: repealed

Repealed by 2013 Tenn. Acts, ch. 313, s 22, eff. 1/1/2014. Acts 1971, ch. 387, § 19; modified; T.C.A., § 67-5818.
Repealed by 2013 Tenn. Acts, ch. 313, s 22, eff. 1/1/2014.
Acts 1971, ch. 387, § 19; modified; T.C.A., § 67-5818.
Tenn. Code Ann. § 67-1-1206 — TN Code / Title 67 / Chapter 1 / Section 67-1-1206
Remedy supplemental
Status: in_force

The remedy and procedure prescribed in this part is cumulative to any other remedies or procedures now prescribed with reference to any particular state taxes, fees, fines, penalties, interest and revenues. No other remedy prescribed by any particular taxing statute shall be held to be exclusive or to prevent the collecting officer from proceeding with the collection of the revenues under this part. Acts 1941, ch. 36, § 4; C. Supp. 1950, § 1613.10 (Williams, § 1613.14); T.C.A. (orig. ed.), § 67-2206.
The remedy and procedure prescribed in this part is cumulative to any other remedies or procedures now prescribed with reference to any particular state taxes, fees, fines, penalties, interest and revenues. No other remedy prescribed by any particular taxing statute shall be held to be exclusive or to prevent the collecting officer from proceeding with the collection of the revenues under this part.
Acts 1941, ch. 36, § 4; C. Supp. 1950, § 1613.10 (Williams, § 1613.14); T.C.A. (orig. ed.), § 67-2206.
Tenn. Code Ann. § 67-1-1301 — TN Code / Title 67 / Chapter 1 / Section 67-1-1301
Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees
Status: in_force

For the purpose of ascertaining the correctness of any tax return, making an assessment where no tax return has been made, determining the liability of any person, firm or corporation for any taxes or fees of any nature whatsoever that may be due or owing to the state of Tennessee, or for determining the liability at law or in equity of any transferee or fiduciary of any person, firm or corporation with respect of any taxes or fees due or owing to the state of Tennessee, or collecting any such liability, the commissioner of revenue, the comptroller of the treasury, or their duly authorized representatives, are authorized to: (1) Examine any books, papers, records or other data that may be relevant or material to such inquiry; (2) Summon the person, firm or corporation liable for taxes or fees or any officer or employee of such person, firm or corporation, or any person, firm or corporation having possession, custody or care of books of account containing entries relating to the business of the person, firm or corporation liable for taxes or fees, or any other person, firm or corporation the commissioner, the comptroller of the treasury, or their duly authorized representatives, may deem proper, to appear before the commissioner, comptroller of the treasury, or their duly authorized representatives, at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and (3) Take such testimony of the person, firm or corporation concerned, under oath, as may be relevant to such inquiry. Acts 1963, ch. 90, § 1; T.C.A., § 67-5501.
For the purpose of ascertaining the correctness of any tax return, making an assessment where no tax return has been made, determining the liability of any person, firm or corporation for any taxes or fees of any nature whatsoever that may be due or owing to the state of Tennessee, or for determining the liability at law or in equity of any transferee or fiduciary of any person, firm or corporation with respect of any taxes or fees due or owing to the state of Tennessee, or collecting any such liability, the commissioner of revenue, the comptroller of the treasury, or their duly authorized representatives, are authorized to:
(1) Examine any books, papers, records or other data that may be relevant or material to such inquiry;
(2) Summon the person, firm or corporation liable for taxes or fees or any officer or employee of such person, firm or corporation, or any person, firm or corporation having possession, custody or care of books of account containing entries relating to the business of the person, firm or corporation liable for taxes or fees, or any other person, firm or corporation the commissioner, the comptroller of the treasury, or their duly authorized representatives, may deem proper, to appear before the commissioner, comptroller of the treasury, or their duly authorized representatives, at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and
(3) Take such testimony of the person, firm or corporation concerned, under oath, as may be relevant to such inquiry.
Acts 1963, ch. 90, § 1; T.C.A., § 67-5501.
Tenn. Code Ann. § 67-6-411 — TN Code / Title 67 / Chapter 6 / Section 67-6-411
Duplicate information returns to be filed by payment settlement entities, third party settlement organizations, electronic payment facilitators or other third parties acting for payment settlement entities
Status: in_force

(a) The commissioner is authorized to require that every payment settlement entity, third party settlement organization, electronic payment facilitator, or other third party acting on behalf of a payment settlement entity, all as defined in § 6050W of the Internal Revenue Code ( 26 U.S.C. § 6050 ) and referred to herein as a "reporting entity," required to file information returns pursuant to that section shall, within thirty (30) days of the filing due date, file with the department in such form and manner as prescribed by the commissioner either a duplicate of all such information returns or a duplicate of such information returns related to taxpayers or participating payees, as defined in Section 6050W of the Internal Revenue Code, with a Tennessee address. The commissioner may require that such duplicate information returns be filed electronically. (b) Any information received by the department on a duplicate information return filed pursuant to this section concerning a person who is not subject to tax in Tennessee may not be used by the department. (c) Any reporting entity failing to file a duplicate information return required pursuant to this section within the time prescribed shall be subject to a penalty of one thousand dollars ($1,000) for each failure, if the failure is for not more than one (1) month, with an additional one thousand dollars ($1,000) for each month or fraction of a month during which each failure continues. The total amount of penalty imposed on a reporting entity may not exceed ten thousand dollars ($10,000) annually. The commissioner is authorized to waive the penalty imposed by this section, in whole or in part, for good and reasonable cause under § 67-1-803 . Added by 2015 Tenn. Acts, ch. 342, s 4, eff. 5/4/2015.
(a) The commissioner is authorized to require that every payment settlement entity, third party settlement organization, electronic payment facilitator, or other third party acting on behalf of a payment settlement entity, all as defined in § 6050W of the Internal Revenue Code ( 26 U.S.C. § 6050 ) and referred to herein as a "reporting entity," required to file information returns pursuant to that section shall, within thirty (30) days of the filing due date, file with the department in such form and manner as prescribed by the commissioner either a duplicate of all such information returns or a duplicate of such information returns related to taxpayers or participating payees, as defined in Section 6050W of the Internal Revenue Code, with a Tennessee address. The commissioner may require that such duplicate information returns be filed electronically.
(b) Any information received by the department on a duplicate information return filed pursuant to this section concerning a person who is not subject to tax in Tennessee may not be used by the department.
(c) Any reporting entity failing to file a duplicate information return required pursuant to this section within the time prescribed shall be subject to a penalty of one thousand dollars ($1,000) for each failure, if the failure is for not more than one (1) month, with an additional one thousand dollars ($1,000) for each month or fraction of a month during which each failure continues. The total amount of penalty imposed on a reporting entity may not exceed ten thousand dollars ($10,000) annually. The commissioner is authorized to waive the penalty imposed by this section, in whole or in part, for good and reasonable cause under § 67-1-803 .
Added by 2015 Tenn. Acts, ch. 342, s 4, eff. 5/4/2015.
Tenn. Code Ann. § 67-5-1321 — TN Code / Title 67 / Chapter 5 / Section 67-5-1321
False testimony - Disobedience of summons
Status: in_force

(a) Any person called on to testify commits perjury if that person testifies falsely. (b) Any person failing to attend when summoned commits a Class C misdemeanor. Acts 1973, ch. 226, § 11; T.C.A., § 67-921; Acts 1989, ch. 591, § 113.
(a) Any person called on to testify commits perjury if that person testifies falsely.
(b) Any person failing to attend when summoned commits a Class C misdemeanor.
Acts 1973, ch. 226, § 11; T.C.A., § 67-921; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-4-1403 — TN Code / Title 67 / Chapter 4 / Section 67-4-1403
Disposition of proceeds
Status: in_force

(a) Except as otherwise provided in subsection (b), the revenue received by a municipality from the tax must be designated and used for the promotion of tourism and tourism development. (b) Subject to § 67-4-1414 , a municipality levying a tax upon the privilege of occupancy before July 1, 2021 may continue to use the revenue in the manner prescribed in the private act, resolution, or ordinance levying the tax. (c) (1) Not less than thirty (30) days after the end of a municipality's fiscal year, each municipality that receives revenue from a tax levied pursuant to this part shall provide an annual written report to the comptroller of the treasury, the commissioner of the department of tourist development, the chair of the state and local government committee of the senate, and the chair of the local government committee of the house of representatives. The report must detail the amount of revenue spent by the municipality, and its subordinate contractors, and how those expenditures have been designated and used for tourism and tourism development pursuant to this part. (2) If an audit by the comptroller, in consultation with the department of tourist development, or by contractors employed by a local municipality with the approval of the comptroller, finds that a municipality has spent funds derived from a tax levied pursuant to this part for purposes not related to the promotion of tourism and tourism development as required by subsection (a), the municipality shall, using general funds, appropriate an amount equal to the amount spent improperly to be used to support tourism and tourism development purposes within the immediately following fiscal year. (d) Except as provided in subsection (b), a municipality shall not use revenue from the tax levied pursuant to this part for general government spending or on items that were previously funded by the municipality's general appropriations. Amended by 2024 Tenn. Acts, ch. 1016,s 1, eff. 5/28/2024. Amended by 2021 Tenn. Acts, ch. 496, s 4, eff. 7/1/2021. Acts 1988, ch. 982, § 4.
(a) Except as otherwise provided in subsection (b), the revenue received by a municipality from the tax must be designated and used for the promotion of tourism and tourism development.
(b) Subject to § 67-4-1414 , a municipality levying a tax upon the privilege of occupancy before July 1, 2021 may continue to use the revenue in the manner prescribed in the private act, resolution, or ordinance levying the tax.
(c) (1) Not less than thirty (30) days after the end of a municipality's fiscal year, each municipality that receives revenue from a tax levied pursuant to this part shall provide an annual written report to the comptroller of the treasury, the commissioner of the department of tourist development, the chair of the state and local government committee of the senate, and the chair of the local government committee of the house of representatives. The report must detail the amount of revenue spent by the municipality, and its subordinate contractors, and how those expenditures have been designated and used for tourism and tourism development pursuant to this part. (2) If an audit by the comptroller, in consultation with the department of tourist development, or by contractors employed by a local municipality with the approval of the comptroller, finds that a municipality has spent funds derived from a tax levied pursuant to this part for purposes not related to the promotion of tourism and tourism development as required by subsection (a), the municipality shall, using general funds, appropriate an amount equal to the amount spent improperly to be used to support tourism and tourism development purposes within the immediately following fiscal year.
(1) Not less than thirty (30) days after the end of a municipality's fiscal year, each municipality that receives revenue from a tax levied pursuant to this part shall provide an annual written report to the comptroller of the treasury, the commissioner of the department of tourist development, the chair of the state and local government committee of the senate, and the chair of the local government committee of the house of representatives. The report must detail the amount of revenue spent by the municipality, and its subordinate contractors, and how those expenditures have been designated and used for tourism and tourism development pursuant to this part.
(2) If an audit by the comptroller, in consultation with the department of tourist development, or by contractors employed by a local municipality with the approval of the comptroller, finds that a municipality has spent funds derived from a tax levied pursuant to this part for purposes not related to the promotion of tourism and tourism development as required by subsection (a), the municipality shall, using general funds, appropriate an amount equal to the amount spent improperly to be used to support tourism and tourism development purposes within the immediately following fiscal year.
(d) Except as provided in subsection (b), a municipality shall not use revenue from the tax levied pursuant to this part for general government spending or on items that were previously funded by the municipality's general appropriations.
Amended by 2024 Tenn. Acts, ch. 1016,s 1, eff. 5/28/2024.
Amended by 2021 Tenn. Acts, ch. 496, s 4, eff. 7/1/2021.
Acts 1988, ch. 982, § 4.
Tenn. Code Ann. § 67-3-1204 — TN Code / Title 67 / Chapter 3 / Section 67-3-1204
Amount of tax - Formula
Status: in_force

The amount of tax payable to the state is determined by dividing the total number of miles traveled in the state during the quarter or annual reporting period, as the case may be, by the average number of miles of motor vehicle travel per gallon of gasoline or diesel fuel, or the per gallon equivalents of alternative fuels, and multiplying the result by the rates of the tax per gallon as imposed in parts 2 and 11 of this chapter. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2304.
The amount of tax payable to the state is determined by dividing the total number of miles traveled in the state during the quarter or annual reporting period, as the case may be, by the average number of miles of motor vehicle travel per gallon of gasoline or diesel fuel, or the per gallon equivalents of alternative fuels, and multiplying the result by the rates of the tax per gallon as imposed in parts 2 and 11 of this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2304.
Tenn. Code Ann. § 67-5-2802 — TN Code / Title 67 / Chapter 5 / Section 67-5-2802
Real property taxes - Waiver of penalties, interest and attorney fees
Status: in_force

All or any portion of penalty and interest and attorney fees that are due on real property taxes may be waived by order of the court having jurisdiction of the delinquent tax lawsuit upon a motion and a finding that the following factors exist: (1) The property has been determined to be environmentally hazardous pursuant to federal or state environmental protection or hazardous materials laws by those officials, agencies or courts with the responsibility for enforcing the environmental protection or hazardous materials laws; (2) The county legislative body has determined that no bid should be made on behalf of the governmental entity to which taxes are owed pursuant to § 67-5-2506 ; (3) The waiver is made in conjunction with the remediation and cleanup of the property; and (4) The circumstances giving rise to the waiver did not result from fraud or an intention to avoid payment. Acts 1999, ch. 163, § 1.
All or any portion of penalty and interest and attorney fees that are due on real property taxes may be waived by order of the court having jurisdiction of the delinquent tax lawsuit upon a motion and a finding that the following factors exist:
(1) The property has been determined to be environmentally hazardous pursuant to federal or state environmental protection or hazardous materials laws by those officials, agencies or courts with the responsibility for enforcing the environmental protection or hazardous materials laws;
(2) The county legislative body has determined that no bid should be made on behalf of the governmental entity to which taxes are owed pursuant to § 67-5-2506 ;
(3) The waiver is made in conjunction with the remediation and cleanup of the property; and
(4) The circumstances giving rise to the waiver did not result from fraud or an intention to avoid payment.
Acts 1999, ch. 163, § 1.
Tenn. Code Ann. § 67-4-1410 — TN Code / Title 67 / Chapter 4 / Section 67-4-1410
Administration and enforcement - Remedies of taxpayers
Status: in_force

(a) The authorized collector, in administering and enforcing this part, has, as additional powers, those powers and duties with respect to collecting taxes as provided in this title or otherwise provided by law for the county clerks; provided, that chapter 1, part 17 of this title does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a municipality pursuant to this part. (b) Upon any claim of illegal assessment and collection, the taxpayer shall have the remedies provided in this title, it being the intent of this part that the provisions of law that apply to the recovery of state taxes illegally assessed and collected also apply to taxes illegally assessed and collected under the authority of this part; provided, that the authorized collector shall possess those powers and duties as provided in § 67-1-707 for the county clerks. (c) With respect to the adjustment and settlement with taxpayers, all errors of taxes collected by the authorized collector under the authority of this part shall be refunded by the authorized collector. (d) Notice of any tax paid under protest shall be given to the authorized collector and the ordinance authorizing levy of the tax shall designate a municipal officer against whom suit may be brought for recovery. Amended by 2016 Tenn. Acts, ch. 796,s 3, eff. 4/14/2016. Acts 1988, ch. 982, § 11.
(a) The authorized collector, in administering and enforcing this part, has, as additional powers, those powers and duties with respect to collecting taxes as provided in this title or otherwise provided by law for the county clerks; provided, that chapter 1, part 17 of this title does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a municipality pursuant to this part.
(b) Upon any claim of illegal assessment and collection, the taxpayer shall have the remedies provided in this title, it being the intent of this part that the provisions of law that apply to the recovery of state taxes illegally assessed and collected also apply to taxes illegally assessed and collected under the authority of this part; provided, that the authorized collector shall possess those powers and duties as provided in § 67-1-707 for the county clerks.
(c) With respect to the adjustment and settlement with taxpayers, all errors of taxes collected by the authorized collector under the authority of this part shall be refunded by the authorized collector.
(d) Notice of any tax paid under protest shall be given to the authorized collector and the ordinance authorizing levy of the tax shall designate a municipal officer against whom suit may be brought for recovery.
Amended by 2016 Tenn. Acts, ch. 796,s 3, eff. 4/14/2016.
Acts 1988, ch. 982, § 11.
Tenn. Code Ann. § 67-1-302 — TN Code / Title 67 / Chapter 1 / Section 67-1-302
Expenses
Status: in_force

(a) All necessary and proper expenses incurred by the board in the performance of its duties imposed under this title shall be paid out of the funds appropriated to the division of property assessments. (b) All reimbursement for travel expenses shall be in accordance with the comprehensive travel regulations as promulgated by the department of finance and administration and approved by the attorney general and reporter. Acts 1973, ch. 226, § 2; 1976, ch. 806, § 1(21); T.C.A., § 67-202.
(a) All necessary and proper expenses incurred by the board in the performance of its duties imposed under this title shall be paid out of the funds appropriated to the division of property assessments.
(b) All reimbursement for travel expenses shall be in accordance with the comprehensive travel regulations as promulgated by the department of finance and administration and approved by the attorney general and reporter.
Acts 1973, ch. 226, § 2; 1976, ch. 806, § 1(21); T.C.A., § 67-202.
Tenn. Code Ann. § 67-3-803 — TN Code / Title 67 / Chapter 3 / Section 67-3-803
Refusal of delivery
Status: in_force

No retail vendor, bulk plant operator, wholesaler or bulk end user shall accept delivery of petroleum products into bulk storage facilities in this state, if that delivery is not accompanied by a shipping paper prepared in accordance with this part. The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against a person who fails to comply with this section. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1903.
No retail vendor, bulk plant operator, wholesaler or bulk end user shall accept delivery of petroleum products into bulk storage facilities in this state, if that delivery is not accompanied by a shipping paper prepared in accordance with this part. The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1903.
Tenn. Code Ann. § 67-5-1209 — TN Code / Title 67 / Chapter 5 / Section 67-5-1209
Application of part to pure captive insurance company
Status: in_force

The tax levied by this part shall not apply to the balance of the corporate property and capital stock, otherwise subject to valuation and assessment under §§ 67-5-1202(2) and 67-5-1203(b) , of any pure captive insurance company, as defined in § 56-13-102 or of any entity operating in a similar manner to a pure captive insurance company such that fifty-one percent (51%) or more of its direct written premium revenue is from an affiliated company, as defined in § 56-13-102 , or an associated company, as defined in § 56-13-102 . Acts 2008, ch. 1106, § 59.
The tax levied by this part shall not apply to the balance of the corporate property and capital stock, otherwise subject to valuation and assessment under §§ 67-5-1202(2) and 67-5-1203(b) , of any pure captive insurance company, as defined in § 56-13-102 or of any entity operating in a similar manner to a pure captive insurance company such that fifty-one percent (51%) or more of its direct written premium revenue is from an affiliated company, as defined in § 56-13-102 , or an associated company, as defined in § 56-13-102 .
Acts 2008, ch. 1106, § 59.
Tenn. Code Ann. § 67-10-101 — TN Code / Title 67 / Chapter 10 / Section 67-10-101
Short title
Status: in_force

This chapter shall be known and may be cited as the "Health Savings Account Act." Acts 2006, ch. 873, § 1.
This chapter shall be known and may be cited as the "Health Savings Account Act."
Acts 2006, ch. 873, § 1.
Tenn. Code Ann. § 67-5-809 — TN Code / Title 67 / Chapter 5 / Section 67-5-809
Mineral interests - Back assessments - Location
Status: in_force

(a) The collector of taxes shall place a back assessment against the mineral interest pursuant to § 67-1-1005 , if the tax collector determines that the mineral interest property has previously escaped taxation. If the collector of taxes has not previously provided notice to the owner of a dormant mineral interest of the assessment of taxes on such interest, then there shall be no back assessment of taxes, but the owner of the mineral interest shall be liable for taxes accruing after July 1, 1987, as otherwise provided by law. (b) Failure of the mineral interest owner to register a mineral interest with the property assessor within three (3) years of July 1, 1987, shall subject the property to back assessment or reassessment pursuant to chapter 1, part 1 of this title, and to a penalty of twenty-five percent (25%) of the assessment or back assessment of taxes. (c) Any mineral interest owner who, although currently paying taxes on a mineral interest assessment, fails to identify the location of that interest as required in § 67-5-804 shall be subject to penalty and interest. A penalty of ten percent (10%) shall be levied on the current assessment of that mineral interest. (d) Further, any mineral interest owner failing to identify the location of the mineral interest according to § 67-5-804 shall not claim payment of taxes as a use of mineral interest as provided in title 66, chapter 5. Acts 1987, ch. 282, §§ 5, 10.
(a) The collector of taxes shall place a back assessment against the mineral interest pursuant to § 67-1-1005 , if the tax collector determines that the mineral interest property has previously escaped taxation. If the collector of taxes has not previously provided notice to the owner of a dormant mineral interest of the assessment of taxes on such interest, then there shall be no back assessment of taxes, but the owner of the mineral interest shall be liable for taxes accruing after July 1, 1987, as otherwise provided by law.
(b) Failure of the mineral interest owner to register a mineral interest with the property assessor within three (3) years of July 1, 1987, shall subject the property to back assessment or reassessment pursuant to chapter 1, part 1 of this title, and to a penalty of twenty-five percent (25%) of the assessment or back assessment of taxes.
(c) Any mineral interest owner who, although currently paying taxes on a mineral interest assessment, fails to identify the location of that interest as required in § 67-5-804 shall be subject to penalty and interest. A penalty of ten percent (10%) shall be levied on the current assessment of that mineral interest.
(d) Further, any mineral interest owner failing to identify the location of the mineral interest according to § 67-5-804 shall not claim payment of taxes as a use of mineral interest as provided in title 66, chapter 5.
Acts 1987, ch. 282, §§ 5, 10.
Tenn. Code Ann. § 67-1-1423 — TN Code / Title 67 / Chapter 1 / Section 67-1-1423
Effect of certificate or deed on junior encumbrances
Status: in_force

A certificate of sale of personal property given or a deed to real property executed pursuant to § 67-1-1421 or § 67-1-1422 shall discharge such property from all liens, encumbrances, and titles over which the lien of the state with respect to which the levy was made had priority. Acts 1972, ch. 762, § 8; T.C.A., § 67-6022.
A certificate of sale of personal property given or a deed to real property executed pursuant to § 67-1-1421 or § 67-1-1422 shall discharge such property from all liens, encumbrances, and titles over which the lien of the state with respect to which the levy was made had priority.
Acts 1972, ch. 762, § 8; T.C.A., § 67-6022.
Tenn. Code Ann. § 67-5-2417 — TN Code / Title 67 / Chapter 5 / Section 67-5-2417
Receivership
Status: in_force

In all cases, the courts in which such bills may be filed are authorized to appoint receivers to take charge of the property that is the subject matter of the litigation and collect the rents and profits thereon, to the end that the net amount of such rents and profits, after paying the receiver reasonable compensation, shall be applied to the taxes, costs, penalties and interest involved in such suits and incident to such suits. Acts 1921, ch. 115, § 2; Shan. Supp., § 913b27; Code 1932, § 1602; T.C.A. (orig. ed.), § 67-2014.
In all cases, the courts in which such bills may be filed are authorized to appoint receivers to take charge of the property that is the subject matter of the litigation and collect the rents and profits thereon, to the end that the net amount of such rents and profits, after paying the receiver reasonable compensation, shall be applied to the taxes, costs, penalties and interest involved in such suits and incident to such suits.
Acts 1921, ch. 115, § 2; Shan. Supp., § 913b27; Code 1932, § 1602; T.C.A. (orig. ed.), § 67-2014.
Tenn. Code Ann. § 67-3-202 — TN Code / Title 67 / Chapter 3 / Section 67-3-202
Diesel tax
Status: in_force

(a) Subject to exemptions provided in part 4 of this chapter, and except as provided in subsection (c), a use tax is imposed upon all diesel fuel and all fuel other than gasoline that is suitable for use in a diesel-powered vehicle or that is used or consumed in this state to produce power for propelling motor vehicles; it being the purpose and intent of this section that the taxes being levied on taxable motor fuels under this chapter are in fact a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the state for the collection of such tax. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, twenty-one cents (21¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, twenty-four cents (24¢) per gallon; and (3) On or after July 1, 2019, twenty-seven cents (27¢) per gallon. (b) The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. (c) Notwithstanding subsection (a), diesel fuel that is indelibly dyed in accordance with internal revenue service regulations and is legal for exempt use only shall not be considered subject to the diesel tax imposed under this section, except when used by a commercial carrier to produce power for a means of transportation, as defined in the Transportation Fuel Equity Act, compiled in part 14 of this chapter, in which case a use tax of seventeen cents (17¢) per gallon is imposed on such fuel. Amended by 2017 Tenn. Acts, ch. 181,s 18, eff. 7/1/2017. Amended by 2017 Tenn. Acts, ch. 181,s 17, eff. 7/1/2017. Amended by 2014 Tenn. Acts, ch. 908,s 1, eff. 7/1/2014. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1302 .
(a) Subject to exemptions provided in part 4 of this chapter, and except as provided in subsection (c), a use tax is imposed upon all diesel fuel and all fuel other than gasoline that is suitable for use in a diesel-powered vehicle or that is used or consumed in this state to produce power for propelling motor vehicles; it being the purpose and intent of this section that the taxes being levied on taxable motor fuels under this chapter are in fact a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the state for the collection of such tax. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, twenty-one cents (21¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, twenty-four cents (24¢) per gallon; and (3) On or after July 1, 2019, twenty-seven cents (27¢) per gallon.
(1) On or after July 1, 2017, through June 30, 2018, twenty-one cents (21¢) per gallon;
(2) On or after July 1, 2018, through June 30, 2019, twenty-four cents (24¢) per gallon; and
(3) On or after July 1, 2019, twenty-seven cents (27¢) per gallon.
(b) The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.
(c) Notwithstanding subsection (a), diesel fuel that is indelibly dyed in accordance with internal revenue service regulations and is legal for exempt use only shall not be considered subject to the diesel tax imposed under this section, except when used by a commercial carrier to produce power for a means of transportation, as defined in the Transportation Fuel Equity Act, compiled in part 14 of this chapter, in which case a use tax of seventeen cents (17¢) per gallon is imposed on such fuel.
Amended by 2017 Tenn. Acts, ch. 181,s 18, eff. 7/1/2017.
Amended by 2017 Tenn. Acts, ch. 181,s 17, eff. 7/1/2017.
Amended by 2014 Tenn. Acts, ch. 908,s 1, eff. 7/1/2014.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1302 .
Tenn. Code Ann. § 67-4-704 — TN Code / Title 67 / Chapter 4 / Section 67-4-704
Levy of state sales tax for privilege of making sales by engaging in any vocation, occupation, business or business activity - Tax on receipts from sales by direct-to-home satellite television programming services exempt
Status: in_force

(a) Except as otherwise provided in § 67-4-710 , the making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(5) is declared to be a privilege upon which a state tax is levied at the rates fixed and provided in § 67-4-709 . (b) Notwithstanding subsection (a) or any other provision to the contrary, the tax provided for in this section shall not be imposed on receipts from sales of any services or tangible personal property made by a provider of direct-to-home satellite television programming services. Amended by 2013 Tenn. Acts, ch. 313, s 3, eff. 1/1/2014. Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802; Acts 2009 , ch. 530, § 71.
(a) Except as otherwise provided in § 67-4-710 , the making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(5) is declared to be a privilege upon which a state tax is levied at the rates fixed and provided in § 67-4-709 .
(b) Notwithstanding subsection (a) or any other provision to the contrary, the tax provided for in this section shall not be imposed on receipts from sales of any services or tangible personal property made by a provider of direct-to-home satellite television programming services.
Amended by 2013 Tenn. Acts, ch. 313, s 3, eff. 1/1/2014.
Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802; Acts 2009 , ch. 530, § 71.
Tenn. Code Ann. § 67-6-315 — TN Code / Title 67 / Chapter 6 / Section 67-6-315
Monthly water bill
Status: in_force

The sales and use tax imposed by this chapter on sales of water by a public utility only applies to charges on a customer's monthly water bill for metered water usage, a monthly minimum bill, a monthly customer charge, or a monthly demand charge. Acts 2018, ch. 813, § 1.
The sales and use tax imposed by this chapter on sales of water by a public utility only applies to charges on a customer's monthly water bill for metered water usage, a monthly minimum bill, a monthly customer charge, or a monthly demand charge.
Acts 2018, ch. 813, § 1.
Tenn. Code Ann. § 67-8-603 — TN Code / Title 67 / Chapter 8 / Section 67-8-603
Imposition of tax - Credits
Status: in_force

(a) A tax is imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state inheritance taxes under 26 U.S.C. § 2604 . (b) If any of the property transferred is real property located in another state or is tangible personal property having an actual situs in another state that requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subsection (a) shall be reduced by an amount that bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of such property taxable in such other state bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes. Acts 1978, ch. 731, § 14; T.C.A., § 67-6103; Acts 1988, ch. 613, § 2.
(a) A tax is imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state inheritance taxes under 26 U.S.C. § 2604 .
(b) If any of the property transferred is real property located in another state or is tangible personal property having an actual situs in another state that requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subsection (a) shall be reduced by an amount that bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of such property taxable in such other state bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes.
Acts 1978, ch. 731, § 14; T.C.A., § 67-6103; Acts 1988, ch. 613, § 2.
Tenn. Code Ann. § 67-4-304 — TN Code / Title 67 / Chapter 4 / Section 67-4-304
Liability for ad valorem taxes retained
Status: in_force

Businesses exercising any privilege declared taxable by a section providing for administration under this part shall be required to pay to the counties and municipalities in this state all ad valorem taxes of every kind and character, including merchants' ad valorem taxes now authorized or that may later be authorized by law, and nothing in this part shall be construed as a denial to the various counties and municipalities in this state to collect such ad valorem taxes, including merchants' ad valorem taxes, from such businesses. Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 269, § 1; 1973, ch. 20, § 2; T.C.A. (orig. ed.), § 67-4315.
Businesses exercising any privilege declared taxable by a section providing for administration under this part shall be required to pay to the counties and municipalities in this state all ad valorem taxes of every kind and character, including merchants' ad valorem taxes now authorized or that may later be authorized by law, and nothing in this part shall be construed as a denial to the various counties and municipalities in this state to collect such ad valorem taxes, including merchants' ad valorem taxes, from such businesses.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 269, § 1; 1973, ch. 20, § 2; T.C.A. (orig. ed.), § 67-4315.
Tenn. Code Ann. § 67-2-121 — TN Code / Title 67 / Chapter 2 / Section 67-2-121
Violations - Criminal penalties
Status: in_force

(a) Any person failing to file a return, as required by § 67-2-107 , or any person violating any rule or regulation that may be promulgated by the commissioner under the authority vested in the commissioner in this chapter, commits a Class C misdemeanor. (b) The making of a false return with intent to defeat the tax constitutes a Class E felony. Acts 1931 (2nd Ex. Sess.), ch. 20, § 16; C. Supp. 1950, § 1123.32; Acts 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; 1972, ch. 484, § 1; T.C.A. (orig. ed.), §§ 67-2621, 67-2635; Acts 1989, ch. 591, §§95, 113; 2010 , ch. 1134, § 47.
(a) Any person failing to file a return, as required by § 67-2-107 , or any person violating any rule or regulation that may be promulgated by the commissioner under the authority vested in the commissioner in this chapter, commits a Class C misdemeanor.
(b) The making of a false return with intent to defeat the tax constitutes a Class E felony.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 16; C. Supp. 1950, § 1123.32; Acts 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; 1972, ch. 484, § 1; T.C.A. (orig. ed.), §§ 67-2621, 67-2635; Acts 1989, ch. 591, §§95, 113; 2010 , ch. 1134, § 47.
Tenn. Code Ann. § 67-8-314 — TN Code / Title 67 / Chapter 8 / Section 67-8-314
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax rates
Status: in_force

(a) The tax imposed upon the value of the net taxable estate of a decedent, distributable in accordance with the classification, deductions, allowances and exemptions set out in this part shall be, respectively, at the following rates: (1) Class A If net taxable estate is: The tax is: Not over $40,000 5.5% of the net taxable estate. Over $40,000 but not over $240,000 $2,200, plus 6.5% of the excess over $40,000. Over $240,000 but not over $440,000 $15,200, plus 7.5% of the excess over $240,000. Over $440,000 $30,200, plus 9.5% of the excess over $440,000. (2) Class B If the net taxable estate is: The tax is: Not over $40,000 5.5% of the net taxable estate. Over $40,000 but not over $240,000 $2,200 plus 6.5% of the excess over $40,000. Over $240,000 but not over $440,000 $15,200 plus 7.5% of the excess over $240,000. Over $440,000 $30,200 plus 9.5% of the excess over $440,000. (b) In the case of a decedent dying in 2016, or in any subsequent year, no tax shall be imposed pursuant to this part; provided, however, that this subsection (b) shall not be construed to absolve liability for any tax duly levied by this section, during any year prior to January 1, 2016. Acts 1929 (Ex. Sess.), ch. 29, § 2(3); Code 1932, § 1267; Acts 1935 (Ex. Sess.), ch. 41, § 1; C. Supp. 1950, § 1267; Acts 1967, ch. 141, § 1; 1972, ch. 452, § 3; 1978, ch. 731, § 6; T.C.A. (orig. ed.), § 30-1610; Acts 1984, ch. 989, § 2; 1985, ch. 364, § 4; 2012, ch. 1057, § 2.
(a) The tax imposed upon the value of the net taxable estate of a decedent, distributable in accordance with the classification, deductions, allowances and exemptions set out in this part shall be, respectively, at the following rates: (1) Class A If net taxable estate is: The tax is: Not over $40,000 5.5% of the net taxable estate. Over $40,000 but not over $240,000 $2,200, plus 6.5% of the excess over $40,000. Over $240,000 but not over $440,000 $15,200, plus 7.5% of the excess over $240,000. Over $440,000 $30,200, plus 9.5% of the excess over $440,000. (2) Class B If the net taxable estate is: The tax is: Not over $40,000 5.5% of the net taxable estate. Over $40,000 but not over $240,000 $2,200 plus 6.5% of the excess over $40,000. Over $240,000 but not over $440,000 $15,200 plus 7.5% of the excess over $240,000. Over $440,000 $30,200 plus 9.5% of the excess over $440,000.
(1) Class A If net taxable estate is: The tax is: Not over $40,000 5.5% of the net taxable estate. Over $40,000 but not over $240,000 $2,200, plus 6.5% of the excess over $40,000. Over $240,000 but not over $440,000 $15,200, plus 7.5% of the excess over $240,000. Over $440,000 $30,200, plus 9.5% of the excess over $440,000.
If net taxable estate is: The tax is: Not over $40,000 5.5% of the net taxable estate. Over $40,000 but not over $240,000 $2,200, plus 6.5% of the excess over $40,000. Over $240,000 but not over $440,000 $15,200, plus 7.5% of the excess over $240,000. Over $440,000 $30,200, plus 9.5% of the excess over $440,000.
If net taxable estate is:
The tax is:
Not over $40,000
5.5% of the net taxable estate.
Over $40,000 but not over $240,000
$2,200, plus 6.5% of the excess over $40,000.
Over $240,000 but not over $440,000
$15,200, plus 7.5% of the excess over $240,000.
Over $440,000
$30,200, plus 9.5% of the excess over $440,000.
(2) Class B If the net taxable estate is: The tax is: Not over $40,000 5.5% of the net taxable estate. Over $40,000 but not over $240,000 $2,200 plus 6.5% of the excess over $40,000. Over $240,000 but not over $440,000 $15,200 plus 7.5% of the excess over $240,000. Over $440,000 $30,200 plus 9.5% of the excess over $440,000.
If the net taxable estate is: The tax is: Not over $40,000 5.5% of the net taxable estate. Over $40,000 but not over $240,000 $2,200 plus 6.5% of the excess over $40,000. Over $240,000 but not over $440,000 $15,200 plus 7.5% of the excess over $240,000. Over $440,000 $30,200 plus 9.5% of the excess over $440,000.
If the net taxable estate is:
The tax is:
Not over $40,000
5.5% of the net taxable estate.
Over $40,000 but not over $240,000
$2,200 plus 6.5% of the excess over $40,000.
Over $240,000 but not over $440,000
$15,200 plus 7.5% of the excess over $240,000.
Over $440,000
$30,200 plus 9.5% of the excess over $440,000.
(b) In the case of a decedent dying in 2016, or in any subsequent year, no tax shall be imposed pursuant to this part; provided, however, that this subsection (b) shall not be construed to absolve liability for any tax duly levied by this section, during any year prior to January 1, 2016.
Acts 1929 (Ex. Sess.), ch. 29, § 2(3); Code 1932, § 1267; Acts 1935 (Ex. Sess.), ch. 41, § 1; C. Supp. 1950, § 1267; Acts 1967, ch. 141, § 1; 1972, ch. 452, § 3; 1978, ch. 731, § 6; T.C.A. (orig. ed.), § 30-1610; Acts 1984, ch. 989, § 2; 1985, ch. 364, § 4; 2012, ch. 1057, § 2.
Tenn. Code Ann. § 67-3-102 — TN Code / Title 67 / Chapter 3 / Section 67-3-102
Purpose of chapter - Construction
Status: in_force

It is the intent of the general assembly in enacting this chapter to: (1) Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state; (2) Amend prior Tennessee law to change the point of taxation of diesel fuel; and (3) Maintain the previously existing system of taxation of petroleum products to the greatest extent possible within the framework of the modifications listed in subdivisions (1) and (2). Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1202 .
It is the intent of the general assembly in enacting this chapter to:
(1) Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state;
(2) Amend prior Tennessee law to change the point of taxation of diesel fuel; and
(3) Maintain the previously existing system of taxation of petroleum products to the greatest extent possible within the framework of the modifications listed in subdivisions (1) and (2).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1202 .
Tenn. Code Ann. § 67-5-2008 — TN Code / Title 67 / Chapter 5 / Section 67-5-2008
Payment of tax after return of delinquent tax list
Status: in_force

From January 1 until February 1, and until the bill is filed to collect delinquent taxes, delinquent taxes may be received at the office of the county trustee who shall, at the same time, collect the penalties and interest. Acts 1923, ch. 77, § 6; Shan. Supp., § 913b11; mod. Code 1932, § 1585; T.C.A. (orig. ed.), § 67-1320.
From January 1 until February 1, and until the bill is filed to collect delinquent taxes, delinquent taxes may be received at the office of the county trustee who shall, at the same time, collect the penalties and interest.
Acts 1923, ch. 77, § 6; Shan. Supp., § 913b11; mod. Code 1932, § 1585; T.C.A. (orig. ed.), § 67-1320.
Tenn. Code Ann. § 67-5-2516 — TN Code / Title 67 / Chapter 5 / Section 67-5-2516
Transfer of unimproved or undeveloped property acquired by tax entity at tax sale to nongovernmental entity claiming contractual rights to payment
Status: in_force

(a) As used in this section: (1) "Undeveloped" means that no utility services, such as electricity, gas, water or sanitary sewer, have been constructed or installed on the particular property or to serve the property; and (2) "Unimproved" means that no buildings or other structures have been placed, constructed, installed, or erected on the property. (b) Whenever a tax entity acquires any unimproved or undeveloped property at a tax sale, at any time during its ownership of the property, the tax entity may transfer such property to the nongovernmental entity claiming contractual rights to the payment of fees or assessments duly recorded in covenants and restrictions, which shall be in full satisfaction of such fees and assessments; provided, that the tax entity and nongovernmental entity shall jointly approve the transfer and may negotiate a suspension or resolution of any such fees and assessments from the date the tax entity takes title at the tax sale until the transfer to the nongovernmental entity is complete. In the event that such transfer is jointly approved, then prior to the date that the nongovernmental entity takes title to the property, no judgment shall be entered against the tax entity regarding the payment of assessments or fees, nor shall any lien for such assessments or fees claimed by the nongovernmental entity be enforced. Any transfer of the property shall not affect any rights of redemption pursuant to part 27 of this chapter. Added by 2014 Tenn. Acts, ch. 814,s 1, eff. 4/29/2014.
(a) As used in this section: (1) "Undeveloped" means that no utility services, such as electricity, gas, water or sanitary sewer, have been constructed or installed on the particular property or to serve the property; and (2) "Unimproved" means that no buildings or other structures have been placed, constructed, installed, or erected on the property.
(1) "Undeveloped" means that no utility services, such as electricity, gas, water or sanitary sewer, have been constructed or installed on the particular property or to serve the property; and
(2) "Unimproved" means that no buildings or other structures have been placed, constructed, installed, or erected on the property.
(b) Whenever a tax entity acquires any unimproved or undeveloped property at a tax sale, at any time during its ownership of the property, the tax entity may transfer such property to the nongovernmental entity claiming contractual rights to the payment of fees or assessments duly recorded in covenants and restrictions, which shall be in full satisfaction of such fees and assessments; provided, that the tax entity and nongovernmental entity shall jointly approve the transfer and may negotiate a suspension or resolution of any such fees and assessments from the date the tax entity takes title at the tax sale until the transfer to the nongovernmental entity is complete. In the event that such transfer is jointly approved, then prior to the date that the nongovernmental entity takes title to the property, no judgment shall be entered against the tax entity regarding the payment of assessments or fees, nor shall any lien for such assessments or fees claimed by the nongovernmental entity be enforced. Any transfer of the property shall not affect any rights of redemption pursuant to part 27 of this chapter.
Added by 2014 Tenn. Acts, ch. 814,s 1, eff. 4/29/2014.
Tenn. Code Ann. § 67-4-2903 — TN Code / Title 67 / Chapter 4 / Section 67-4-2903
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Building" means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. "Building" does not mean any structures used primarily for agricultural purposes; (2) "Building permit" means a permit for development issued in the county, whether by a county, metropolitan or municipal government; (3) "Capital improvement program" means a proposed schedule of future capital projects, listed in order of construction priority, together with cost estimates and the anticipated means of financing each project requiring the expenditure of public funds, over and above the annual local government operating expenses, for the purchase, construction, or replacement of physical assets; (4) "Commercial" means any property used for business activities, except any state-designated industrial megasite, as defined in § 64-6-102 ; (5) "County" means a county or metropolitan government; (6) "County school facilities privilege tax" means a tax on new development as defined in this part; (7) "Development" means the construction, building, erection, or improvement to land by providing a new building or structure that provides heated and cooled floor area for residential or commercial use; (8) "Dwelling unit" means a room, or rooms connected together, constituting a separate, independent housekeeping establishment for owner occupancy, rental, or lease on a daily, weekly, monthly, or longer basis, physically separated from any other room, rooms, or dwelling units that may be in the same building, and containing independent cooking and sleeping facilities; (9) "Floor area" for development means the total of the gross horizontal area of all floors, including basements, cellars, or attics, that is heated or air-conditioned space; (10) "Governing body" means the county legislative body or metropolitan council; (11) "Person" means any individual, firm, partnership, limited liability company, joint-venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit; (12) "Place of worship" means that portion of a building, owned by a religious institution that has property tax exempt status, that is used for worship services and related functions; provided, however, that a place of worship does not include buildings and portions of buildings that are used for purposes other than worship and related functions or that are intended to be leased, rented or used by persons who do not have a tax exempt status; (13) "Public building" means a building owned by the state of Tennessee or any agency or political subdivision of the state of Tennessee, including, but not limited to, counties, metropolitan governments, municipalities, school districts or special districts, or the federal government or any agency of the federal government; and (14) "Residential" means the development of any property for a dwelling unit or units. Amended by 2024 Tenn. Acts, ch. 990,s 3, eff. 5/21/2024. Amended by 2024 Tenn. Acts, ch. 990,s 2, eff. 5/21/2024. Acts 2006, ch. 953, § 1.
As used in this part, unless the context otherwise requires:
(1) "Building" means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. "Building" does not mean any structures used primarily for agricultural purposes;
(2) "Building permit" means a permit for development issued in the county, whether by a county, metropolitan or municipal government;
(3) "Capital improvement program" means a proposed schedule of future capital projects, listed in order of construction priority, together with cost estimates and the anticipated means of financing each project requiring the expenditure of public funds, over and above the annual local government operating expenses, for the purchase, construction, or replacement of physical assets;
(4) "Commercial" means any property used for business activities, except any state-designated industrial megasite, as defined in § 64-6-102 ;
(5) "County" means a county or metropolitan government;
(6) "County school facilities privilege tax" means a tax on new development as defined in this part;
(7) "Development" means the construction, building, erection, or improvement to land by providing a new building or structure that provides heated and cooled floor area for residential or commercial use;
(8) "Dwelling unit" means a room, or rooms connected together, constituting a separate, independent housekeeping establishment for owner occupancy, rental, or lease on a daily, weekly, monthly, or longer basis, physically separated from any other room, rooms, or dwelling units that may be in the same building, and containing independent cooking and sleeping facilities;
(9) "Floor area" for development means the total of the gross horizontal area of all floors, including basements, cellars, or attics, that is heated or air-conditioned space;
(10) "Governing body" means the county legislative body or metropolitan council;
(11) "Person" means any individual, firm, partnership, limited liability company, joint-venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit;
(12) "Place of worship" means that portion of a building, owned by a religious institution that has property tax exempt status, that is used for worship services and related functions; provided, however, that a place of worship does not include buildings and portions of buildings that are used for purposes other than worship and related functions or that are intended to be leased, rented or used by persons who do not have a tax exempt status;
(13) "Public building" means a building owned by the state of Tennessee or any agency or political subdivision of the state of Tennessee, including, but not limited to, counties, metropolitan governments, municipalities, school districts or special districts, or the federal government or any agency of the federal government; and
(14) "Residential" means the development of any property for a dwelling unit or units.
Amended by 2024 Tenn. Acts, ch. 990,s 3, eff. 5/21/2024.
Amended by 2024 Tenn. Acts, ch. 990,s 2, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-6-219 — TN Code / Title 67 / Chapter 6 / Section 67-6-219
Sales of tangible personal property to common carriers for use outside state
Status: in_force

(a) Notwithstanding other provisions of this chapter, tax is imposed with respect to sales of tangible personal property to common carriers for use outside this state at the rate of three and seventy-five hundredths percent (3.75%). (b) Persons seeking to make purchases at the reduced rate provided in this section shall apply to the commissioner for a certificate as provided in § 67-6-528 . In order to obtain the reduced tax rate, a copy of the certificate provided for by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the common carrier to each dealer from which it intends to make purchases at the reduced rate. (c) If a common carrier purchases property at the reduced rate and the property is used inside the state or the common carrier fails to keep records as required by the commissioner to establish that property purchased at the reduced rate was not used in this state, but was removed from this state for use and consumption outside this state, then the common carrier shall be liable for tax at the full rate provided by § 67-6-203 , regardless of whether the carrier had previously obtained a certificate as provided by this section. (d) This section does not apply to sales of food and food ingredients, alcoholic beverages, tobacco, candy, dietary supplements, prepared food or fuel. 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, § 2; 2003, ch. 357, § 32; 2004, ch. 959, § 68; 2005, ch. 311, § 1.
(a) Notwithstanding other provisions of this chapter, tax is imposed with respect to sales of tangible personal property to common carriers for use outside this state at the rate of three and seventy-five hundredths percent (3.75%).
(b) Persons seeking to make purchases at the reduced rate provided in this section shall apply to the commissioner for a certificate as provided in § 67-6-528 . In order to obtain the reduced tax rate, a copy of the certificate provided for by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the common carrier to each dealer from which it intends to make purchases at the reduced rate.
(c) If a common carrier purchases property at the reduced rate and the property is used inside the state or the common carrier fails to keep records as required by the commissioner to establish that property purchased at the reduced rate was not used in this state, but was removed from this state for use and consumption outside this state, then the common carrier shall be liable for tax at the full rate provided by § 67-6-203 , regardless of whether the carrier had previously obtained a certificate as provided by this section.
(d) This section does not apply to sales of food and food ingredients, alcoholic beverages, tobacco, candy, dietary supplements, prepared food or fuel.
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, § 2; 2003, ch. 357, § 32; 2004, ch. 959, § 68; 2005, ch. 311, § 1.
Tenn. Code Ann. § 67-3-515 — TN Code / Title 67 / Chapter 3 / Section 67-3-515
Payment by electronic funds transfer
Status: in_force

(a) The commissioner may require the taxpayer to make payments as provided in this part by means of electronic funds transfer. (b) However, anything to the contrary notwithstanding, if the taxpayer reports by electronic data interchange pursuant to § 67-3-706 , payment shall be made by means of electronic funds transfer in accordance with § 67-1-703 , regardless of the amount of tax owed. Payment shall be by Automated Clearing House Debit (ACH debit) or Automated Clearing House Credit (ACH credit) or by any other means established by the commissioner. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1615.
(a) The commissioner may require the taxpayer to make payments as provided in this part by means of electronic funds transfer.
(b) However, anything to the contrary notwithstanding, if the taxpayer reports by electronic data interchange pursuant to § 67-3-706 , payment shall be made by means of electronic funds transfer in accordance with § 67-1-703 , regardless of the amount of tax owed. Payment shall be by Automated Clearing House Debit (ACH debit) or Automated Clearing House Credit (ACH credit) or by any other means established by the commissioner.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1615.
Tenn. Code Ann. § 67-4-112 — TN Code / Title 67 / Chapter 4 / Section 67-4-112
Actions on license bonds
Status: in_force

(a) The county clerks are required to turn over to the county attorney, or, if no county attorney, then to an attorney to be selected by the county mayor or a county auditor, all privilege and license bonds due and unpaid within thirty (30) days after such bonds become due and payable, taking duplicate receipts for the bonds, specifying the amount due on the bonds, as nearly as can be ascertained, one (1) of which receipts shall be forwarded to the commissioner and the other entered on record in the county legislative body. (b) Whereupon, the attorney or clerk or county auditor shall forthwith give five (5) days' notice to the principal and surety on such bonds to appear before the general sessions judge of the county in which such bond is due and show cause, if they have any, why judgment should not be rendered against them for the amount of revenue due on such bonds, which judgment shall in no case be less than the amount of the ad valorem and privilege taxes fixed by law and by the county legislative body, with six percent (6%) interest and a penalty of one percent (1%) for each day such revenue is delinquent after thirty (30) days from the date of such notice, and an attorney's fee of five dollars ($5.00) on each bond. (c) Jurisdiction is conferred on the courts of general sessions to try and determine such cases, to render judgment, issue execution, and do all things necessary to enforce the collection of this revenue, and the notice so given may be returnable to any Monday of the court of general sessions before the judge of the general sessions court; provided, that five (5) days' notice is given. (d) Upon failure of the principal or surety to appear, the attorney, county auditor or clerk shall move for judgment, and the judge shall render and have entered a judgment for the amount of the taxes, interest, penalties, as provided in subsection (b), with costs. (e) The clerk shall be allowed the fees for such services as in the circuit courts. The state, county, and municipality shall in no event pay any cost in these proceedings, but the costs shall be taxed against delinquents. (f) Such suits shall not interfere with the right of the clerk at any time to issue a distress warrant to collect such taxes, if in the clerk's judgment property can be found on which to levy the warrant. Acts 1907, ch. 602, § 28; Shan., §§ 982-986a1; impl. am. Acts 1923, ch. 109, § 8; mod. Code 1932, §§ 1706-1711; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), §§ 67-5401 -- 67-5406; Acts 2003, ch. 90, § 2.
(a) The county clerks are required to turn over to the county attorney, or, if no county attorney, then to an attorney to be selected by the county mayor or a county auditor, all privilege and license bonds due and unpaid within thirty (30) days after such bonds become due and payable, taking duplicate receipts for the bonds, specifying the amount due on the bonds, as nearly as can be ascertained, one (1) of which receipts shall be forwarded to the commissioner and the other entered on record in the county legislative body.
(b) Whereupon, the attorney or clerk or county auditor shall forthwith give five (5) days' notice to the principal and surety on such bonds to appear before the general sessions judge of the county in which such bond is due and show cause, if they have any, why judgment should not be rendered against them for the amount of revenue due on such bonds, which judgment shall in no case be less than the amount of the ad valorem and privilege taxes fixed by law and by the county legislative body, with six percent (6%) interest and a penalty of one percent (1%) for each day such revenue is delinquent after thirty (30) days from the date of such notice, and an attorney's fee of five dollars ($5.00) on each bond.
(c) Jurisdiction is conferred on the courts of general sessions to try and determine such cases, to render judgment, issue execution, and do all things necessary to enforce the collection of this revenue, and the notice so given may be returnable to any Monday of the court of general sessions before the judge of the general sessions court; provided, that five (5) days' notice is given.
(d) Upon failure of the principal or surety to appear, the attorney, county auditor or clerk shall move for judgment, and the judge shall render and have entered a judgment for the amount of the taxes, interest, penalties, as provided in subsection (b), with costs.
(e) The clerk shall be allowed the fees for such services as in the circuit courts. The state, county, and municipality shall in no event pay any cost in these proceedings, but the costs shall be taxed against delinquents.
(f) Such suits shall not interfere with the right of the clerk at any time to issue a distress warrant to collect such taxes, if in the clerk's judgment property can be found on which to levy the warrant.
Acts 1907, ch. 602, § 28; Shan., §§ 982-986a1; impl. am. Acts 1923, ch. 109, § 8; mod. Code 1932, §§ 1706-1711; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), §§ 67-5401 -- 67-5406; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-6-514 — TN Code / Title 67 / Chapter 6 / Section 67-6-514
Excess revenue paid over to commissioner
Status: in_force

When the tax collected for any period is in excess of that provided by law, the total tax collected shall be paid over to the commissioner, less any compensation allowed to the dealer. This provision shall be construed with other provisions of this chapter and given effect so as to result in the payment to the commissioner of the total tax collected if in excess of that provided by law. Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
When the tax collected for any period is in excess of that provided by law, the total tax collected shall be paid over to the commissioner, less any compensation allowed to the dealer. This provision shall be construed with other provisions of this chapter and given effect so as to result in the payment to the commissioner of the total tax collected if in excess of that provided by law.
Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
Tenn. Code Ann. § 67-5-2301 — TN Code / Title 67 / Chapter 5 / Section 67-5-2301
Timbering on land subject to lien prohibited
Status: in_force

(a) In order to ensure the collection of delinquent taxes on land, the chief value of which lies in the timber growing thereon, and to prevent persons from destroying the principal value of such land and the value of the lien resting against the land for delinquent taxes by removal of the timber from the land without paying the delinquent taxes that have accrued thereon, it is unlawful for any person, group of persons or corporation to cut, sever, haul or carry away from or saw any timber from land on which rests liens to secure the payment of delinquent taxes. (b) (1) This section is intended to apply only to timbering that will result in the production of marketable timber, and does not apply to farm wood lots of no more than ten (10) acres where the farm has a greater acreage in cultivation and is improved by a dwelling house and out-buildings. (2) Nothing in this part applies to governmental agencies or subdivisions thereof, corporations or persons having the power of eminent domain when such governmental agencies or subdivisions thereof, corporations or persons are engaged in right-of-way work in the cutting, clearing, trimming and maintaining of rights-of-way for highways, railroads, communication and power lines. Acts 1945, ch. 76, § 1; C. Supp. 1950, § 1593.1 (Williams, § 1789.12); T.C.A. (orig. ed.), § 67-1911.
(a) In order to ensure the collection of delinquent taxes on land, the chief value of which lies in the timber growing thereon, and to prevent persons from destroying the principal value of such land and the value of the lien resting against the land for delinquent taxes by removal of the timber from the land without paying the delinquent taxes that have accrued thereon, it is unlawful for any person, group of persons or corporation to cut, sever, haul or carry away from or saw any timber from land on which rests liens to secure the payment of delinquent taxes.
(b) (1) This section is intended to apply only to timbering that will result in the production of marketable timber, and does not apply to farm wood lots of no more than ten (10) acres where the farm has a greater acreage in cultivation and is improved by a dwelling house and out-buildings. (2) Nothing in this part applies to governmental agencies or subdivisions thereof, corporations or persons having the power of eminent domain when such governmental agencies or subdivisions thereof, corporations or persons are engaged in right-of-way work in the cutting, clearing, trimming and maintaining of rights-of-way for highways, railroads, communication and power lines.
(1) This section is intended to apply only to timbering that will result in the production of marketable timber, and does not apply to farm wood lots of no more than ten (10) acres where the farm has a greater acreage in cultivation and is improved by a dwelling house and out-buildings.
(2) Nothing in this part applies to governmental agencies or subdivisions thereof, corporations or persons having the power of eminent domain when such governmental agencies or subdivisions thereof, corporations or persons are engaged in right-of-way work in the cutting, clearing, trimming and maintaining of rights-of-way for highways, railroads, communication and power lines.
Acts 1945, ch. 76, § 1; C. Supp. 1950, § 1593.1 (Williams, § 1789.12); T.C.A. (orig. ed.), § 67-1911.
Tenn. Code Ann. § 67-4-729 — TN Code / Title 67 / Chapter 4 / Section 67-4-729
Traveling photographers
Status: in_force

(a) As used in this section, "traveling photographer" means a photographer who makes or causes to be made studio type photographs or portraits and sells such photographs or portraits or enlargements of those photographs or portraits, and who does not have an established studio or place of business in the trade area in which such photographs are taken, but does not include a photographer who makes photographs incidental to and to be placed upon identification cards or other articles of identification. (b) (1) Before any traveling photographer may do any business in a community in which such photographer has no established studio or place of business, such photographer shall first register with the sheriff of the county or chief of police of any metropolitan government in which such photographer proposes to conduct business temporarily. (2) Such photographer shall list the photographer's full name and address, the name and address of any other person working with such photographer, and the name and address of the employer or business firm with which such photographer is connected, and shall furnish proof that the photographer has deposited with the county clerk the amount of one hundred dollars ($100) and a like amount with the proper municipal tax collector, against whatever amount or amounts of business taxes such photographer may owe on account of business done in the county or municipality, or both, as the case may be. (3) Any such deposit or deposits shall be a credit on the amount of business taxes for which such photographer may be liable to any such county or municipality and when such taxes are paid, any balance remaining to the photographer's credit with the respective taxing jurisdictions shall be refunded. (c) A violation of this section is a Class C misdemeanor. Acts 1973, ch. 407, §§ 1-3; T.C.A., §§ 67-5829, 67-5830; Acts 1989, ch. 591, § 113.
(a) As used in this section, "traveling photographer" means a photographer who makes or causes to be made studio type photographs or portraits and sells such photographs or portraits or enlargements of those photographs or portraits, and who does not have an established studio or place of business in the trade area in which such photographs are taken, but does not include a photographer who makes photographs incidental to and to be placed upon identification cards or other articles of identification.
(b) (1) Before any traveling photographer may do any business in a community in which such photographer has no established studio or place of business, such photographer shall first register with the sheriff of the county or chief of police of any metropolitan government in which such photographer proposes to conduct business temporarily. (2) Such photographer shall list the photographer's full name and address, the name and address of any other person working with such photographer, and the name and address of the employer or business firm with which such photographer is connected, and shall furnish proof that the photographer has deposited with the county clerk the amount of one hundred dollars ($100) and a like amount with the proper municipal tax collector, against whatever amount or amounts of business taxes such photographer may owe on account of business done in the county or municipality, or both, as the case may be. (3) Any such deposit or deposits shall be a credit on the amount of business taxes for which such photographer may be liable to any such county or municipality and when such taxes are paid, any balance remaining to the photographer's credit with the respective taxing jurisdictions shall be refunded.
(1) Before any traveling photographer may do any business in a community in which such photographer has no established studio or place of business, such photographer shall first register with the sheriff of the county or chief of police of any metropolitan government in which such photographer proposes to conduct business temporarily.
(2) Such photographer shall list the photographer's full name and address, the name and address of any other person working with such photographer, and the name and address of the employer or business firm with which such photographer is connected, and shall furnish proof that the photographer has deposited with the county clerk the amount of one hundred dollars ($100) and a like amount with the proper municipal tax collector, against whatever amount or amounts of business taxes such photographer may owe on account of business done in the county or municipality, or both, as the case may be.
(3) Any such deposit or deposits shall be a credit on the amount of business taxes for which such photographer may be liable to any such county or municipality and when such taxes are paid, any balance remaining to the photographer's credit with the respective taxing jurisdictions shall be refunded.
(c) A violation of this section is a Class C misdemeanor.
Acts 1973, ch. 407, §§ 1-3; T.C.A., §§ 67-5829, 67-5830; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-4-805 — TN Code / Title 67 / Chapter 4 / Section 67-4-805
Effect of nonpayment on validity and issuance of bond
Status: in_force

Payment of the tax imposed by this part shall be a condition precedent to the validity of any bail bond under title 40, chapter 11. No bond shall issue unless the tax has been paid. Acts 2001, ch. 456, § 6.
Payment of the tax imposed by this part shall be a condition precedent to the validity of any bail bond under title 40, chapter 11. No bond shall issue unless the tax has been paid.
Acts 2001, ch. 456, § 6.
Tenn. Code Ann. § 67-4-2010 — TN Code / Title 67 / Chapter 4 / Section 67-4-2010
Taxation of persons doing business outside state
Status: in_force

(a) Any taxpayer having business activities that are taxable both inside and outside this state shall allocate or apportion its net earnings or losses as provided in this part. A taxpayer is considered taxable in another state only if the taxpayer is conducting activities in that state that, if conducted in Tennessee, would constitute doing business in Tennessee and would subject the taxpayer to either Tennessee's franchise tax or excise tax. (b) Nonbusiness receipts shall not be included in the numerator or denominator of any apportionment formula. Acts 1999, ch. 406, § 3; 2006, ch. 1019, § 22.
(a) Any taxpayer having business activities that are taxable both inside and outside this state shall allocate or apportion its net earnings or losses as provided in this part. A taxpayer is considered taxable in another state only if the taxpayer is conducting activities in that state that, if conducted in Tennessee, would constitute doing business in Tennessee and would subject the taxpayer to either Tennessee's franchise tax or excise tax.
(b) Nonbusiness receipts shall not be included in the numerator or denominator of any apportionment formula.
Acts 1999, ch. 406, § 3; 2006, ch. 1019, § 22.
Tenn. Code Ann. § 67-5-1507 — TN Code / Title 67 / Chapter 5 / Section 67-5-1507
Evidence obtained by board members
Status: in_force

The board may, at any time, send its members or such other person as it may designate to any portion of the state to obtain information and evidence deemed material to the duties of equalization, and to hear questions, and report to the board. Amended by 2023 Tenn. Acts, ch. 184, s 6, eff. 7/1/2023. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 6; T.C.A., § 67-836.
The board may, at any time, send its members or such other person as it may designate to any portion of the state to obtain information and evidence deemed material to the duties of equalization, and to hear questions, and report to the board.
Amended by 2023 Tenn. Acts, ch. 184, s 6, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 6; T.C.A., § 67-836.
Tenn. Code Ann. § 67-1-1010 — TN Code / Title 67 / Chapter 1 / Section 67-1-1010
Failure or refusal of clerk or trustee to perform duties
Status: in_force

In case the county clerk or county trustee fails or refuses to perform the duty imposed, such clerk or trustee shall become liable on the clerk's or trustee's official bond for the amount of taxes that might have been recovered had the duty been properly performed, together with the penalty of fifteen percent (15%) added to the taxes, the liability and penalty to be recovered in any court of record or before any general sessions court, at the instance of any district attorney general or proper agent of the state, by suit or by motion, on five (5) days' notice. Acts 1907, ch. 602, § 30; Shan., § 823a8; mod. Code 1932, § 1507; modified; impl. am. Acts 1978, ch. 934, §§ 22, 36; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 67-1212.
In case the county clerk or county trustee fails or refuses to perform the duty imposed, such clerk or trustee shall become liable on the clerk's or trustee's official bond for the amount of taxes that might have been recovered had the duty been properly performed, together with the penalty of fifteen percent (15%) added to the taxes, the liability and penalty to be recovered in any court of record or before any general sessions court, at the instance of any district attorney general or proper agent of the state, by suit or by motion, on five (5) days' notice.
Acts 1907, ch. 602, § 30; Shan., § 823a8; mod. Code 1932, § 1507; modified; impl. am. Acts 1978, ch. 934, §§ 22, 36; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 67-1212.
Tenn. Code Ann. § 67-10-105 — TN Code / Title 67 / Chapter 10 / Section 67-10-105
Withdrawal of money from health savings account
Status: in_force

(a) Notwithstanding subsections (c), (d), (e), or (f), an eligible individual may withdraw money from the individual's health savings account for any purpose other than a purpose described in § 67-10-104 . (b) Subject to subsection (c), if the eligible individual withdraws money for any purpose other than a purpose described in § 67-10-104 at any other time, then such amounts shall be treated as otherwise provided by applicable law. (c) The amount of disbursement of any assets of a health savings account pursuant to a filing for bankruptcy protection under title 11 of the United States Code ( 11 U.S.C. § 101 et seq.), by an eligible individual or person for whose benefit the account was established is not considered a withdrawal for purposes of this section. The amount of a disbursement is not subject to taxation under chapter 2 of this title. (d) The transfer of an eligible individual's interest in a health savings account to an eligible individual's spouse or former spouse under a divorce or separation instrument shall not be considered a taxable transfer made by the eligible individual, notwithstanding any other provision of this chapter, and the interest shall, after the transfer, be treated as a health savings account with respect to which the spouse is the eligible individual. (e) Upon the death of the eligible individual, the trustee or custodian shall distribute the principal and accumulated interest of the health savings account to the estate of the deceased. (f) If an employee becomes employed with a different employer that participates in a health savings account program, the employee may transfer the employee's health savings account to that new employer's trustee or custodian, or to an individually purchased account program. Acts 2006, ch. 873, § 5.
(a) Notwithstanding subsections (c), (d), (e), or (f), an eligible individual may withdraw money from the individual's health savings account for any purpose other than a purpose described in § 67-10-104 .
(b) Subject to subsection (c), if the eligible individual withdraws money for any purpose other than a purpose described in § 67-10-104 at any other time, then such amounts shall be treated as otherwise provided by applicable law.
(c) The amount of disbursement of any assets of a health savings account pursuant to a filing for bankruptcy protection under title 11 of the United States Code ( 11 U.S.C. § 101 et seq.), by an eligible individual or person for whose benefit the account was established is not considered a withdrawal for purposes of this section. The amount of a disbursement is not subject to taxation under chapter 2 of this title.
(d) The transfer of an eligible individual's interest in a health savings account to an eligible individual's spouse or former spouse under a divorce or separation instrument shall not be considered a taxable transfer made by the eligible individual, notwithstanding any other provision of this chapter, and the interest shall, after the transfer, be treated as a health savings account with respect to which the spouse is the eligible individual.
(e) Upon the death of the eligible individual, the trustee or custodian shall distribute the principal and accumulated interest of the health savings account to the estate of the deceased.
(f) If an employee becomes employed with a different employer that participates in a health savings account program, the employee may transfer the employee's health savings account to that new employer's trustee or custodian, or to an individually purchased account program.
Acts 2006, ch. 873, § 5.
Tenn. Code Ann. § 67-6-342 — TN Code / Title 67 / Chapter 6 / Section 67-6-342
Telecommunications services
Status: in_force

(a) Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter. (b) Charges made between local exchange carriers and interexchange carriers for the use of intercompany facilities pursuant to shared network facility arrangements are exempt from the tax imposed by this chapter. (c) For purposes of this section: (1) "Interexchange carrier" is a telecommunications service provider that provides such service only between local access and transport areas (LATAs); (2) "Local exchange carrier" is a telecommunications service provider that provides such service only within a LATA; and (3) "Long distance reseller" is a telecommunications service provider that provides service within a LATA and between LATAs. Acts 1989, ch. 312, § 7; 2004, ch. 782, § 11.
(a) Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter.
(b) Charges made between local exchange carriers and interexchange carriers for the use of intercompany facilities pursuant to shared network facility arrangements are exempt from the tax imposed by this chapter.
(c) For purposes of this section: (1) "Interexchange carrier" is a telecommunications service provider that provides such service only between local access and transport areas (LATAs); (2) "Local exchange carrier" is a telecommunications service provider that provides such service only within a LATA; and (3) "Long distance reseller" is a telecommunications service provider that provides service within a LATA and between LATAs.
(1) "Interexchange carrier" is a telecommunications service provider that provides such service only between local access and transport areas (LATAs);
(2) "Local exchange carrier" is a telecommunications service provider that provides such service only within a LATA; and
(3) "Long distance reseller" is a telecommunications service provider that provides service within a LATA and between LATAs.
Acts 1989, ch. 312, § 7; 2004, ch. 782, § 11.
Tenn. Code Ann. § 67-1-1408 — TN Code / Title 67 / Chapter 1 / Section 67-1-1408
Levy on pay - Duration, release, and renewal
Status: in_force

(a) The effect of a levy on salary or wages payable to or receivable by a taxpayer shall be continuous from the date a levy is made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, or until the expiration of the employer's payroll period that ends immediately prior to three (3) calendar months after the levy is made, whichever occurs first. (b) With respect to a levy made under this section, the commissioner or the commissioner's delegate shall promptly release the levy when the liability out of which it arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that it has been released. (c) If, pursuant to subsection (a), the period of effectiveness for a levy expires prior to the time the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, the commissioner or the commissioner's delegate may subsequently proceed to levy on salary or wages in like manner as often as may be necessary until the liability out of which the levy arose is fully satisfied or becomes unenforceable by reason of lapse of time. Acts 1972, ch. 762, § 1; 1981, ch. 65, § 2; T.C.A., § 67-6004(b)(2)-(b)(4).
(a) The effect of a levy on salary or wages payable to or receivable by a taxpayer shall be continuous from the date a levy is made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, or until the expiration of the employer's payroll period that ends immediately prior to three (3) calendar months after the levy is made, whichever occurs first.
(b) With respect to a levy made under this section, the commissioner or the commissioner's delegate shall promptly release the levy when the liability out of which it arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that it has been released.
(c) If, pursuant to subsection (a), the period of effectiveness for a levy expires prior to the time the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, the commissioner or the commissioner's delegate may subsequently proceed to levy on salary or wages in like manner as often as may be necessary until the liability out of which the levy arose is fully satisfied or becomes unenforceable by reason of lapse of time.
Acts 1972, ch. 762, § 1; 1981, ch. 65, § 2; T.C.A., § 67-6004(b)(2)-(b)(4).
Tenn. Code Ann. § 67-6-223 — TN Code / Title 67 / Chapter 6 / Section 67-6-223
Property of proprietorship incorporated during tax period
Status: in_force

No tax is due with respect to tangible personal property of a sole proprietorship that becomes the assets of a corporation resulting from the incorporation of such sole proprietorship. Any such transactions are not a taxable event and shall not be deemed to be a sale under this title. Acts 1994, ch. 965, § 1.
No tax is due with respect to tangible personal property of a sole proprietorship that becomes the assets of a corporation resulting from the incorporation of such sole proprietorship. Any such transactions are not a taxable event and shall not be deemed to be a sale under this title.
Acts 1994, ch. 965, § 1.
Tenn. Code Ann. § 67-4-1018 — TN Code / Title 67 / Chapter 4 / Section 67-4-1018
License proceedings - Costs
Status: in_force

(a) All witness fees, mileage expenses and all fees of sheriffs for serving any notices or subpoenas shall be taxed as costs by the commissioner, the commissioner's authorized agent, representative or employee. (b) All costs and fees for witnesses and/or sheriffs shall be advanced or collected as provided in the case of witnesses attending upon cases in courts of record, and the service of subpoenas requiring their attendance and testimony. (c) If, upon the hearing, the licensee shall be found by the commissioner, or the commissioner's authorized agent, representative or employee, to be guilty of the delinquency charged, all of the costs in this section shall be taxed and charged against the licensee, but if the charge against such licensee shall be dismissed, then such costs shall be paid by the commissioner out of the funds in the commissioner's hands collected under this part, after approval by the commissioner, and shall be and constitute lawful expenditures under this section. Acts 1929 (Ex. Sess.), ch. 22, § 1; Code 1932, §§ 1237, 1238; impl. am. Acts 1937, ch. 133, § 3; T.C.A. (orig. ed.), § 67-3120.
(a) All witness fees, mileage expenses and all fees of sheriffs for serving any notices or subpoenas shall be taxed as costs by the commissioner, the commissioner's authorized agent, representative or employee.
(b) All costs and fees for witnesses and/or sheriffs shall be advanced or collected as provided in the case of witnesses attending upon cases in courts of record, and the service of subpoenas requiring their attendance and testimony.
(c) If, upon the hearing, the licensee shall be found by the commissioner, or the commissioner's authorized agent, representative or employee, to be guilty of the delinquency charged, all of the costs in this section shall be taxed and charged against the licensee, but if the charge against such licensee shall be dismissed, then such costs shall be paid by the commissioner out of the funds in the commissioner's hands collected under this part, after approval by the commissioner, and shall be and constitute lawful expenditures under this section.
Acts 1929 (Ex. Sess.), ch. 22, § 1; Code 1932, §§ 1237, 1238; impl. am. Acts 1937, ch. 133, § 3; T.C.A. (orig. ed.), § 67-3120.
Tenn. Code Ann. § 67-8-311 — TN Code / Title 67 / Chapter 8 / Section 67-8-311
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Estates subject to divestiture
Status: in_force

Where an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting. Acts 1929 (Ex. Sess.), ch. 29, § 2(7); Code 1932, § 1271; T.C.A. (orig. ed.), § 30-1614.
Where an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.
Acts 1929 (Ex. Sess.), ch. 29, § 2(7); Code 1932, § 1271; T.C.A. (orig. ed.), § 30-1614.
Tenn. Code Ann. § 67-3-1114 — TN Code / Title 67 / Chapter 3 / Section 67-3-1114
Compressed natural gas - User's permits
Status: in_force

(a) A user of compressed natural gas shall apply to and obtain from the commissioner a compressed natural gas user permit, unless the user purchases compressed natural gas from a dealer defined in § 67-3-1101 . (b) A compressed natural gas user's permit shall be issued by the commissioner to a person who uses compressed natural gas in a licensed motor vehicle in this state. To procure a permit, each person shall file with the commissioner an application and meet the bonding provisions of part 6 of this chapter. (c) A holder of a compressed natural gas user's permit shall provide written notice to the commissioner of intent to terminate the permit. Such permit shall be terminated effective on the date of the notice. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2214; Acts 2012, ch. 822, § 4.
(a) A user of compressed natural gas shall apply to and obtain from the commissioner a compressed natural gas user permit, unless the user purchases compressed natural gas from a dealer defined in § 67-3-1101 .
(b) A compressed natural gas user's permit shall be issued by the commissioner to a person who uses compressed natural gas in a licensed motor vehicle in this state. To procure a permit, each person shall file with the commissioner an application and meet the bonding provisions of part 6 of this chapter.
(c) A holder of a compressed natural gas user's permit shall provide written notice to the commissioner of intent to terminate the permit. Such permit shall be terminated effective on the date of the notice.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2214; Acts 2012, ch. 822, § 4.
Tenn. Code Ann. § 67-1-308 — TN Code / Title 67 / Chapter 1 / Section 67-1-308
Computer services available to localities
Status: in_force

The board may provide the use of computer facilities and services reasonably available from the state of Tennessee to such local taxing jurisdictions as the board determines do not have available adequate computer or similar services, and shall make a charge for the reasonable cost of the computer facilities and services to such local taxing jurisdictions in accordance with services rendered. Acts 1973, ch. 226, § 2; T.C.A., § 67-212.
The board may provide the use of computer facilities and services reasonably available from the state of Tennessee to such local taxing jurisdictions as the board determines do not have available adequate computer or similar services, and shall make a charge for the reasonable cost of the computer facilities and services to such local taxing jurisdictions in accordance with services rendered.
Acts 1973, ch. 226, § 2; T.C.A., § 67-212.
Tenn. Code Ann. § 67-1-514 — TN Code / Title 67 / Chapter 1 / Section 67-1-514
Changes in record-keeping systems
Status: in_force

Whenever the county legislative body has inaugurated, set up or approved any system of keeping records in the office of the assessor of property of such county, when such system has been approved by the comptroller of the treasury, such system may not be changed, altered, or abolished without approval of the comptroller of the treasury. Acts 1973, ch. 226, § 3; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-338; Acts 2008 , ch. 971, § 1.
Whenever the county legislative body has inaugurated, set up or approved any system of keeping records in the office of the assessor of property of such county, when such system has been approved by the comptroller of the treasury, such system may not be changed, altered, or abolished without approval of the comptroller of the treasury.
Acts 1973, ch. 226, § 3; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-338; Acts 2008 , ch. 971, § 1.
Tenn. Code Ann. § 67-3-206 — TN Code / Title 67 / Chapter 3 / Section 67-3-206
Maintenance of funding under highway trust fund
Status: in_force

Notwithstanding any law to the contrary, if the federal government reduces or eliminates any or all taxes imposed by title 26 of the United States Code and allocated by chapter 98 of that title of the federal highway trust fund ( 26 U.S.C. § 9501 et seq.), the existing state tax imposed on the sale and/or use of such products shall be adjusted so as to maintain the amount of funding for the Tennessee department of transportation generated by the federal tax. The adjustment in the state tax shall become effective simultaneously with the reduction in the federal tax. The department of revenue is directed to collect such taxes and allocate such taxes in their entirety, less the appropriate cost of administration, to the state highway trust fund for use by the department of transportation. If the federal government elects to increase any or all taxes imposed by title 26 of the United States Code and allocated by chapter 98 of that title to the federal highway trust fund after it has reduced or eliminated such taxes, the state tax on the sale and/or use of such products is reduced equal to the amount of the increase by the federal government. No amounts of revenue received pursuant to this section shall be pledged specifically to the payment of debt service on any state bond or note. Amended by 2013 Tenn. Acts, ch. 164, s 4, eff. 7/1/2013. Acts 1997 , ch. 323, § 1; T.C.A., § 67-3-1306 ; Acts 2006, ch. 1019, § 58; 2008 , ch. 1106, § 40.
Notwithstanding any law to the contrary, if the federal government reduces or eliminates any or all taxes imposed by title 26 of the United States Code and allocated by chapter 98 of that title of the federal highway trust fund ( 26 U.S.C. § 9501 et seq.), the existing state tax imposed on the sale and/or use of such products shall be adjusted so as to maintain the amount of funding for the Tennessee department of transportation generated by the federal tax. The adjustment in the state tax shall become effective simultaneously with the reduction in the federal tax. The department of revenue is directed to collect such taxes and allocate such taxes in their entirety, less the appropriate cost of administration, to the state highway trust fund for use by the department of transportation. If the federal government elects to increase any or all taxes imposed by title 26 of the United States Code and allocated by chapter 98 of that title to the federal highway trust fund after it has reduced or eliminated such taxes, the state tax on the sale and/or use of such products is reduced equal to the amount of the increase by the federal government. No amounts of revenue received pursuant to this section shall be pledged specifically to the payment of debt service on any state bond or note.
Amended by 2013 Tenn. Acts, ch. 164, s 4, eff. 7/1/2013.
Acts 1997 , ch. 323, § 1; T.C.A., § 67-3-1306 ; Acts 2006, ch. 1019, § 58; 2008 , ch. 1106, § 40.
Tenn. Code Ann. § 67-5-1510 — TN Code / Title 67 / Chapter 5 / Section 67-5-1510
Changes of individual classification or assessment by state board
Status: in_force

(a) Whenever the state board, after a county or local board has acted, has reason to believe that an individual assessment of real property or personal property is inadequate, or the classification of such property is erroneous, it may cause ten (10) days' written notice to be served on the person to whom the property is assessed, commanding the person to appear before the board to show cause why the assessment should not be increased or the classification should not be changed. (b) The taxpayer may be heard either personally or by counsel and may introduce any competent evidence touching the question of adequacy of the assessment or change of the classification. (c) The board shall: (1) (A) Determine the amount, if any, the assessment must be increased; or (B) Determine the proper classification of the property; and (2) Reduce its judgment to writing and certify its findings to the proper county officials. (d) Actions pursuant to this section are commenced by issuance of the required notice on or before September 1 of the year following the year to which the notice relates. Amended by 2023 Tenn. Acts, ch. 184, s 9, eff. 7/1/2023. Amended by 2015 Tenn. Acts, ch. 215, s 1, eff. 4/20/2015. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 9; T.C.A., § 67-839.
(a) Whenever the state board, after a county or local board has acted, has reason to believe that an individual assessment of real property or personal property is inadequate, or the classification of such property is erroneous, it may cause ten (10) days' written notice to be served on the person to whom the property is assessed, commanding the person to appear before the board to show cause why the assessment should not be increased or the classification should not be changed.
(b) The taxpayer may be heard either personally or by counsel and may introduce any competent evidence touching the question of adequacy of the assessment or change of the classification.
(c) The board shall: (1) (A) Determine the amount, if any, the assessment must be increased; or (B) Determine the proper classification of the property; and (2) Reduce its judgment to writing and certify its findings to the proper county officials.
(1) (A) Determine the amount, if any, the assessment must be increased; or (B) Determine the proper classification of the property; and
(A) Determine the amount, if any, the assessment must be increased; or
(B) Determine the proper classification of the property; and
(2) Reduce its judgment to writing and certify its findings to the proper county officials.
(d) Actions pursuant to this section are commenced by issuance of the required notice on or before September 1 of the year following the year to which the notice relates.
Amended by 2023 Tenn. Acts, ch. 184, s 9, eff. 7/1/2023.
Amended by 2015 Tenn. Acts, ch. 215, s 1, eff. 4/20/2015.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 9; T.C.A., § 67-839.
Tenn. Code Ann. § 67-4-109 — TN Code / Title 67 / Chapter 4 / Section 67-4-109
Action by county against business in violation
Status: in_force

(a) If any person presumes to sell goods or to exercise any privilege without obtaining the license prescribed, the clerk shall issue to the sheriff, or to any constable, a distress warrant commanding the sheriff or constable to levy, in case of a privilege, a tax double the highest tax imposed upon such privilege, together with costs and charges, by distraining and selling so much of the delinquent's goods and chattels as shall be sufficient for the purpose; or suit for such double tax may be brought in the circuit or chancery court. (b) Certiorari and supersedeas against an invalid distress warrant lies in the circuit or chancery court. (c) The officer, to whose hands the warrant shall come, shall immediately execute the warrant on pain of such officer also being held liable, on motion by the clerk in the circuit court, for the double tax, costs and charges lost by the officer's delay. (d) The officer having seized the goods and chattels of the delinquent shall give ten (10) days' notice of the time and place of sale, which the officer shall make at the time specified, unless the owner at or before the time of sale produces the clerk's receipt for the tax, costs, and charges; in which case the officer shall redeliver the goods to the owner. (e) In all cases in which the penalty prescribed against breaches of the revenue laws in relation to licenses is recovered, double fees shall be allowed to the clerk or attorney prosecuting the case, but any fee allowed a district attorney general shall inure to the state. Code 1858, §§ 704-707 (deriv. Acts 1847-1848, ch. 161, §§ 23-25; 1849-1850, ch. 122); Shan., §§ 1007-1010; mod. Code 1932, §§ 1734-1738; modified; T.C.A. (orig. ed.), §§ 67-5311 -- 67-5315.
(a) If any person presumes to sell goods or to exercise any privilege without obtaining the license prescribed, the clerk shall issue to the sheriff, or to any constable, a distress warrant commanding the sheriff or constable to levy, in case of a privilege, a tax double the highest tax imposed upon such privilege, together with costs and charges, by distraining and selling so much of the delinquent's goods and chattels as shall be sufficient for the purpose; or suit for such double tax may be brought in the circuit or chancery court.
(b) Certiorari and supersedeas against an invalid distress warrant lies in the circuit or chancery court.
(c) The officer, to whose hands the warrant shall come, shall immediately execute the warrant on pain of such officer also being held liable, on motion by the clerk in the circuit court, for the double tax, costs and charges lost by the officer's delay.
(d) The officer having seized the goods and chattels of the delinquent shall give ten (10) days' notice of the time and place of sale, which the officer shall make at the time specified, unless the owner at or before the time of sale produces the clerk's receipt for the tax, costs, and charges; in which case the officer shall redeliver the goods to the owner.
(e) In all cases in which the penalty prescribed against breaches of the revenue laws in relation to licenses is recovered, double fees shall be allowed to the clerk or attorney prosecuting the case, but any fee allowed a district attorney general shall inure to the state.
Code 1858, §§ 704-707 (deriv. Acts 1847-1848, ch. 161, §§ 23-25; 1849-1850, ch. 122); Shan., §§ 1007-1010; mod. Code 1932, §§ 1734-1738; modified; T.C.A. (orig. ed.), §§ 67-5311 -- 67-5315.
Tenn. Code Ann. § 67-1-1413 — TN Code / Title 67 / Chapter 1 / Section 67-1-1413
Levy - Production of books
Status: in_force

If a levy has been made or is about to be made on any property or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy shall, upon demand of the commissioner or the commissioner's delegate, exhibit such books or records to the commissioner or the commissioner's delegate. Acts 1972, ch. 762, § 3; T.C.A., § 67-6010.
If a levy has been made or is about to be made on any property or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy shall, upon demand of the commissioner or the commissioner's delegate, exhibit such books or records to the commissioner or the commissioner's delegate.
Acts 1972, ch. 762, § 3; T.C.A., § 67-6010.
Tenn. Code Ann. § 67-3-819 — TN Code / Title 67 / Chapter 3 / Section 67-3-819
Criminal violations
Status: in_force

A person who violates any provision of this chapter with the intent to deprive the state of its lawful revenues, or who aids and abets another to do so, commits a Class E felony. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1919.
A person who violates any provision of this chapter with the intent to deprive the state of its lawful revenues, or who aids and abets another to do so, commits a Class E felony.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1919.
Tenn. Code Ann. § 67-4-1509 — TN Code / Title 67 / Chapter 4 / Section 67-4-1509
Report on tax rate imposed by local government
Status: in_force

Annually, on a date determined by the department and on a form created and provided by the department, every local government that imposes a tax set out in § 67-4-1502(a)(1)-(4) shall certify and report to the department the tax rate imposed by the local government. In the event of changes to the rate, the local government shall notify the department, in the manner prescribed by the department. The department shall collect the rate information and make the information accessible to the public. Acts 2020, ch. 787, § 10.
Annually, on a date determined by the department and on a form created and provided by the department, every local government that imposes a tax set out in § 67-4-1502(a)(1)-(4) shall certify and report to the department the tax rate imposed by the local government. In the event of changes to the rate, the local government shall notify the department, in the manner prescribed by the department. The department shall collect the rate information and make the information accessible to the public.
Acts 2020, ch. 787, § 10.
Tenn. Code Ann. § 67-8-413 — TN Code / Title 67 / Chapter 8 / Section 67-8-413
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Nonresident's estate - Determination by commissioner
Status: in_force

(a) In the absence of administration in this state upon the estate of a nonresident decedent, the commissioner may, at the request of any representative of such state, duly appointed and qualified in the state of decedent's domicile, or at the request of any beneficiary of such estate, or at the request of a transferee or trustee under a transfer made during the lifetime of such nonresident decedent, determine whether or not any property within this state transferred by such nonresident, or forming a part of the nonresident's estate, is subject to tax under this part and part 3 of this chapter, and the amount of the tax. (b) The commissioner's certificate as to the amount of such tax and the commissioner's receipt therefor may be filed in the court handling probate in the county in which such property is located, and shall be conclusive evidence of payment of the tax imposed by this part and part 3 of this chapter. Acts 1929 (Ex. Sess.), ch. 29, § 4(5); Code 1932, § 1286; T.C.A. (orig. ed.), § 30-1629.
(a) In the absence of administration in this state upon the estate of a nonresident decedent, the commissioner may, at the request of any representative of such state, duly appointed and qualified in the state of decedent's domicile, or at the request of any beneficiary of such estate, or at the request of a transferee or trustee under a transfer made during the lifetime of such nonresident decedent, determine whether or not any property within this state transferred by such nonresident, or forming a part of the nonresident's estate, is subject to tax under this part and part 3 of this chapter, and the amount of the tax.
(b) The commissioner's certificate as to the amount of such tax and the commissioner's receipt therefor may be filed in the court handling probate in the county in which such property is located, and shall be conclusive evidence of payment of the tax imposed by this part and part 3 of this chapter.
Acts 1929 (Ex. Sess.), ch. 29, § 4(5); Code 1932, § 1286; T.C.A. (orig. ed.), § 30-1629.
Tenn. Code Ann. § 67-3-507 — TN Code / Title 67 / Chapter 3 / Section 67-3-507
Bad debt allowance
Status: in_force

(a) A licensed supplier or bonded importer is entitled to a credit, against taxes payable under this part, for any tax or fee not paid to the supplier or importer by a licensed wholesaler, who has made a valid election under § 67-3-506(b) and whose election, at the time of the delivery of product giving rise to the unpaid tax or fee, had not been terminated by the supplier or importer, by operation of subsection (c), or by the commissioner under subsection (d). The credit must be claimed on the return within sixty (60) days following the failure of the wholesaler to make the required payment to the supplier or importer. (b) Not later than fifteen (15) days after the earliest date on which the wholesaler that made the election provided for in § 67-3-506(b) was required to make the payment, the supplier or importer shall notify the department in writing of the default. The notice shall include the name of the defaulting wholesaler, the amount of the default, whether the supplier or importer has terminated the wholesaler's election, and the date of any termination. (c) If the wholesaler does not make payment to the supplier or importer within twenty (20) days of the original due date set out in § 67-3-506(b) , the wholesaler's election, with respect to the supplier or importer suffering the default, is terminated as of the following day. (d) Upon notification from an importer or supplier to the department that a wholesaler has defaulted in payment, the commissioner may terminate the wholesaler's election with respect to all importers and suppliers and notify any and all importers and suppliers of such action. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1607.
(a) A licensed supplier or bonded importer is entitled to a credit, against taxes payable under this part, for any tax or fee not paid to the supplier or importer by a licensed wholesaler, who has made a valid election under § 67-3-506(b) and whose election, at the time of the delivery of product giving rise to the unpaid tax or fee, had not been terminated by the supplier or importer, by operation of subsection (c), or by the commissioner under subsection (d). The credit must be claimed on the return within sixty (60) days following the failure of the wholesaler to make the required payment to the supplier or importer.
(b) Not later than fifteen (15) days after the earliest date on which the wholesaler that made the election provided for in § 67-3-506(b) was required to make the payment, the supplier or importer shall notify the department in writing of the default. The notice shall include the name of the defaulting wholesaler, the amount of the default, whether the supplier or importer has terminated the wholesaler's election, and the date of any termination.
(c) If the wholesaler does not make payment to the supplier or importer within twenty (20) days of the original due date set out in § 67-3-506(b) , the wholesaler's election, with respect to the supplier or importer suffering the default, is terminated as of the following day.
(d) Upon notification from an importer or supplier to the department that a wholesaler has defaulted in payment, the commissioner may terminate the wholesaler's election with respect to all importers and suppliers and notify any and all importers and suppliers of such action.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1607.
Tenn. Code Ann. § 67-6-350 — TN Code / Title 67 / Chapter 6 / Section 67-6-350
Coins, currency, and bullion
Status: in_force

There is exempt from the tax imposed by this chapter the sale of all coins, currency, and bullion that are: (1) Manufactured in whole or in part from gold, silver, platinum, palladium, or other material; (2) Used solely as legal tender, security, or commodity in this or another state, the United States, or a foreign nation; and (3) Sold based primarily on their intrinsic value as precious material or collectible items rather than their representative value as a medium of exchange. Added by 2022 Tenn. Acts, ch. 1092,s 1, eff. 5/27/2022.
There is exempt from the tax imposed by this chapter the sale of all coins, currency, and bullion that are:
(1) Manufactured in whole or in part from gold, silver, platinum, palladium, or other material;
(2) Used solely as legal tender, security, or commodity in this or another state, the United States, or a foreign nation; and
(3) Sold based primarily on their intrinsic value as precious material or collectible items rather than their representative value as a medium of exchange.
Added by 2022 Tenn. Acts, ch. 1092,s 1, eff. 5/27/2022.
Tenn. Code Ann. § 67-4-1106 — TN Code / Title 67 / Chapter 4 / Section 67-4-1106
Tax return and payment
Status: in_force

(a) The tax imposed by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the tax accrues. (b) (1) For the purpose of ascertaining the amount of tax payable, it shall be the duty of each person liable for the tax to transmit to the commissioner a return or returns, as applicable, upon forms provided by the commissioner. (2) Such return or returns shall be transmitted so that they are received by the commissioner on or before the fifteenth day of the month next succeeding the month in which the tax accrues. (3) A separate return shall be filed for each county and, additionally, for each municipality within such county in which special nuclear materials are produced during the reporting period. (4) Each return shall indicate whether it is being filed with respect to the tax computation under § 67-4-1105(1) or (2) , and shall designate the county or municipality with respect to which such computation is made. (5) Each return shall show the month covered by that return, the county and municipality in which the special nuclear material with respect to which the return is filed was produced, the number of separative work units expended within such county or municipality, the amount of tax owed under this part, and such other information as the commissioner may require. (6) The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer. Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.
(a) The tax imposed by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the tax accrues.
(b) (1) For the purpose of ascertaining the amount of tax payable, it shall be the duty of each person liable for the tax to transmit to the commissioner a return or returns, as applicable, upon forms provided by the commissioner. (2) Such return or returns shall be transmitted so that they are received by the commissioner on or before the fifteenth day of the month next succeeding the month in which the tax accrues. (3) A separate return shall be filed for each county and, additionally, for each municipality within such county in which special nuclear materials are produced during the reporting period. (4) Each return shall indicate whether it is being filed with respect to the tax computation under § 67-4-1105(1) or (2) , and shall designate the county or municipality with respect to which such computation is made. (5) Each return shall show the month covered by that return, the county and municipality in which the special nuclear material with respect to which the return is filed was produced, the number of separative work units expended within such county or municipality, the amount of tax owed under this part, and such other information as the commissioner may require. (6) The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.
(1) For the purpose of ascertaining the amount of tax payable, it shall be the duty of each person liable for the tax to transmit to the commissioner a return or returns, as applicable, upon forms provided by the commissioner.
(2) Such return or returns shall be transmitted so that they are received by the commissioner on or before the fifteenth day of the month next succeeding the month in which the tax accrues.
(3) A separate return shall be filed for each county and, additionally, for each municipality within such county in which special nuclear materials are produced during the reporting period.
(4) Each return shall indicate whether it is being filed with respect to the tax computation under § 67-4-1105(1) or (2) , and shall designate the county or municipality with respect to which such computation is made.
(5) Each return shall show the month covered by that return, the county and municipality in which the special nuclear material with respect to which the return is filed was produced, the number of separative work units expended within such county or municipality, the amount of tax owed under this part, and such other information as the commissioner may require.
(6) The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.
Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.
Tenn. Code Ann. § 67-3-1210 — TN Code / Title 67 / Chapter 3 / Section 67-3-1210
Delinquency of payment of taxes or fees - Suspension of permit or license - Collection
Status: in_force

(a) In the event a permittee or licensee becomes delinquent in the payment of any taxes or fees, or fails to file any report required by § 67-3-1206 by the due date, the commissioner may suspend the permit or license held by the permittee or licensee. (b) Should any of the delinquencies referenced in subsection (a) continue for a period of thirty (30) days, the commissioner may revoke the permit or license held by the permittee or licensee. (c) Any permittee or licensee whose permit or license has been suspended or revoked under subsection (a) or (b) may, upon payment of the required taxes or fees, plus any penalty and interest, and filing the required reports, petition the commissioner for reinstatement of the permit or license that has been suspended or revoked. Upon receipt of a reinstatement fee of one hundred dollars ($100), the commissioner shall reinstate the permit or license. (d) The commissioner may require the reinstatement fee of one hundred dollars ($100) for any permit or license to be made in cash or by money order, certified check or cashier's check in any case where any two (2) checks issued by the permittee or licensee within one (1) calendar year have been dishonored. Acts 1997, ch. 316, § 1; 2001, ch. 166, § 4; T.C.A., § 67-3-2310; Acts 2007, ch. 484, § 109.
(a) In the event a permittee or licensee becomes delinquent in the payment of any taxes or fees, or fails to file any report required by § 67-3-1206 by the due date, the commissioner may suspend the permit or license held by the permittee or licensee.
(b) Should any of the delinquencies referenced in subsection (a) continue for a period of thirty (30) days, the commissioner may revoke the permit or license held by the permittee or licensee.
(c) Any permittee or licensee whose permit or license has been suspended or revoked under subsection (a) or (b) may, upon payment of the required taxes or fees, plus any penalty and interest, and filing the required reports, petition the commissioner for reinstatement of the permit or license that has been suspended or revoked. Upon receipt of a reinstatement fee of one hundred dollars ($100), the commissioner shall reinstate the permit or license.
(d) The commissioner may require the reinstatement fee of one hundred dollars ($100) for any permit or license to be made in cash or by money order, certified check or cashier's check in any case where any two (2) checks issued by the permittee or licensee within one (1) calendar year have been dishonored.
Acts 1997, ch. 316, § 1; 2001, ch. 166, § 4; T.C.A., § 67-3-2310; Acts 2007, ch. 484, § 109.
Tenn. Code Ann. § 67-4-2606 — TN Code / Title 67 / Chapter 4 / Section 67-4-2606
Determination to list or to remove from list - Compliance - Promulgation of regulations - Enforcement - Violation - Conflicts of laws
Status: in_force

(a) If the commissioner elects not to include a brand family or tobacco product manufacturer on the directory, or if the commissioner removes a brand family or tobacco product manufacturer from the directory, that action is subject to review in the manner provided by § 67-1-105 and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. In the event of a conflict between § 67-1-105 and the Uniform Administrative Procedures Act, the Uniform Administrative Procedures Act shall govern. At least fifteen (15) days prior to the removal of a tobacco product manufacturer or brand family from the directory, the commissioner shall post notification of the removal in the directory and transmit notification of the removal to any person who has provided an electronic mail address to the commissioner for the purpose of receiving electronic mail notifications of directory updates. Any person interested in receiving the notifications shall be allowed to register on the official website maintained by the department of revenue. (b) No person shall be issued a license or granted a renewal of a license to act as a licensed agent unless such person has certified in writing, under penalty of perjury, that such person will comply fully with this part. (c) For the year 2003, the first report of licensed agents required by § 67-4-2604(a) shall be due July 6, 2003; the certifications by a tobacco product manufacturer described in § 67-4-2602(a) shall be due July 21, 2003; and the directory described in § 67-4-2602(b) shall be published or made available by September 4, 2003. (d) The commissioner may promulgate regulations necessary to effect the purposes of this part. (e) In any action brought by the state to enforce this part, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action and reasonable attorney fees. (f) If a court determines that a person has violated this part, the court shall order and enjoin any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the state's general fund. Unless otherwise expressly provided the remedies or penalties provided by this part are cumulative to each other and to the remedies or penalties available under all other laws of this state. (g) If a court of competent jurisdiction finds that this part and title 47, chapter 31 conflict and cannot be harmonized, then such provisions of title 47, chapter 31 shall control. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this part causes title 47, chapter 31 to no longer constitute a qualifying or model statute, as those terms are defined in the master settlement agreement, then that portion of this part shall not be valid. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this part is for any reason held to be invalid, unlawful or unconstitutional, such decision shall not affect the validity of the remaining portions of this part or any part of it. Acts 2003 , ch. 294, § 7; 2009 , ch. 343, § 1.
(a) If the commissioner elects not to include a brand family or tobacco product manufacturer on the directory, or if the commissioner removes a brand family or tobacco product manufacturer from the directory, that action is subject to review in the manner provided by § 67-1-105 and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. In the event of a conflict between § 67-1-105 and the Uniform Administrative Procedures Act, the Uniform Administrative Procedures Act shall govern. At least fifteen (15) days prior to the removal of a tobacco product manufacturer or brand family from the directory, the commissioner shall post notification of the removal in the directory and transmit notification of the removal to any person who has provided an electronic mail address to the commissioner for the purpose of receiving electronic mail notifications of directory updates. Any person interested in receiving the notifications shall be allowed to register on the official website maintained by the department of revenue.
(b) No person shall be issued a license or granted a renewal of a license to act as a licensed agent unless such person has certified in writing, under penalty of perjury, that such person will comply fully with this part.
(c) For the year 2003, the first report of licensed agents required by § 67-4-2604(a) shall be due July 6, 2003; the certifications by a tobacco product manufacturer described in § 67-4-2602(a) shall be due July 21, 2003; and the directory described in § 67-4-2602(b) shall be published or made available by September 4, 2003.
(d) The commissioner may promulgate regulations necessary to effect the purposes of this part.
(e) In any action brought by the state to enforce this part, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action and reasonable attorney fees.
(f) If a court determines that a person has violated this part, the court shall order and enjoin any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the state's general fund. Unless otherwise expressly provided the remedies or penalties provided by this part are cumulative to each other and to the remedies or penalties available under all other laws of this state.
(g) If a court of competent jurisdiction finds that this part and title 47, chapter 31 conflict and cannot be harmonized, then such provisions of title 47, chapter 31 shall control. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this part causes title 47, chapter 31 to no longer constitute a qualifying or model statute, as those terms are defined in the master settlement agreement, then that portion of this part shall not be valid. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this part is for any reason held to be invalid, unlawful or unconstitutional, such decision shall not affect the validity of the remaining portions of this part or any part of it.
Acts 2003 , ch. 294, § 7; 2009 , ch. 343, § 1.
Tenn. Code Ann. § 67-5-2206 — TN Code / Title 67 / Chapter 5 / Section 67-5-2206
Compensation of receiver
Status: in_force

The receiver's compensation shall be fixed by the court in which the receivership is pending, but such compensation shall not be fixed at more than five percent (5%) of the gross amount of the receipts of the receivership. Acts 1941, ch. 19, § 4; C. Supp. 1950, § 1789.10 (Williams, § 1789.4); T.C.A. (orig. ed.), § 67-1906.
The receiver's compensation shall be fixed by the court in which the receivership is pending, but such compensation shall not be fixed at more than five percent (5%) of the gross amount of the receipts of the receivership.
Acts 1941, ch. 19, § 4; C. Supp. 1950, § 1789.10 (Williams, § 1789.4); T.C.A. (orig. ed.), § 67-1906.
Tenn. Code Ann. § 67-6-234 — TN Code / Title 67 / Chapter 6 / Section 67-6-234
Computation of use tax applicable to the transfer of a motor vehicle from inventory
Status: in_force

(a) Notwithstanding other provisions of this chapter to the contrary, use tax applicable to the transfer of a motor vehicle from inventory by an automobile manufacturer for its own use shall be computed as provided in this section. The tax shall be levied at the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 and shall be computed for each month during the term of use by multiplying the tax rate by an amount equal to one forty-eighth ( 1 / 48 ) of the wholesale price of the motor vehicle. (b) For purposes of this section, "wholesale price" means the price at which motor vehicles of the same make and model were regularly sold to automobile dealers at the time the vehicle was removed from inventory. Acts 2008 , ch. 1106, § 30.
(a) Notwithstanding other provisions of this chapter to the contrary, use tax applicable to the transfer of a motor vehicle from inventory by an automobile manufacturer for its own use shall be computed as provided in this section. The tax shall be levied at the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 and shall be computed for each month during the term of use by multiplying the tax rate by an amount equal to one forty-eighth ( 1 / 48 ) of the wholesale price of the motor vehicle.
(b) For purposes of this section, "wholesale price" means the price at which motor vehicles of the same make and model were regularly sold to automobile dealers at the time the vehicle was removed from inventory.
Acts 2008 , ch. 1106, § 30.