Tenn. Code Ann. § 67-4-2910 — TN Code / Title 67 / Chapter 4 / Section 67-4-2910
Collection of tax
Status: in_force

(a) Any tax levied pursuant to this part shall be collected in the following manner: (1) At the time of application for a building permit for development, the municipal or county official issuing the permit shall compute the estimated tax liability for the county school facilities privilege tax, based upon the proposed square footage of the facility to be built and the current rate of the county's school facilities privilege tax. As a condition of receiving the permit, the applicant shall sign a form indicating that the applicant recognizes the liability for the tax. The official shall keep one (1) copy of the form for the official's records and shall provide a copy to the applicant. If the permit is issued by a municipal building official, the official shall also forward a copy of the form within thirty (30) days of the issuance of the building permit to the county official or employee who has been designated by the county legislative body to collect the tax. As an alternative, the county and any municipality within the county may provide by interlocal agreement for the municipal building official to be designated as a collector of the tax and provide for a commission to be paid to the municipality for such services; (2) [Deleted by 2024 amendment.] (3) [Deleted by 2024 amendment.] (4) Once it becomes due, the tax shall be paid to the official or officials designated by the county governing body to collect the tax. At the time of payment, the official shall review the tax liability to determine whether the square footage of the completed building or structure corresponds to the initial estimated square footage in the building permit. The tax shall be computed using the actual square footage of the completed building or structure, but the rate of the tax shall be based upon the rate applicable at the time the permit was issued; (5) The revenue from the tax shall be paid over to the county trustee within thirty (30) days for deposit, in accordance with § 67-4-2911 . (b) The tax must be paid upon completion of the building or structure, but prior to the issuance of the certificate of occupancy. Amended by 2024 Tenn. Acts, ch. 990,s 8, eff. 5/21/2024. Amended by 2024 Tenn. Acts, ch. 990,s 7, eff. 5/21/2024. Amended by 2021 Tenn. Acts, ch. 273, s 1, eff. 4/30/2021. Acts 2006, ch. 953, § 1.
(a) Any tax levied pursuant to this part shall be collected in the following manner: (1) At the time of application for a building permit for development, the municipal or county official issuing the permit shall compute the estimated tax liability for the county school facilities privilege tax, based upon the proposed square footage of the facility to be built and the current rate of the county's school facilities privilege tax. As a condition of receiving the permit, the applicant shall sign a form indicating that the applicant recognizes the liability for the tax. The official shall keep one (1) copy of the form for the official's records and shall provide a copy to the applicant. If the permit is issued by a municipal building official, the official shall also forward a copy of the form within thirty (30) days of the issuance of the building permit to the county official or employee who has been designated by the county legislative body to collect the tax. As an alternative, the county and any municipality within the county may provide by interlocal agreement for the municipal building official to be designated as a collector of the tax and provide for a commission to be paid to the municipality for such services; (2) [Deleted by 2024 amendment.] (3) [Deleted by 2024 amendment.] (4) Once it becomes due, the tax shall be paid to the official or officials designated by the county governing body to collect the tax. At the time of payment, the official shall review the tax liability to determine whether the square footage of the completed building or structure corresponds to the initial estimated square footage in the building permit. The tax shall be computed using the actual square footage of the completed building or structure, but the rate of the tax shall be based upon the rate applicable at the time the permit was issued; (5) The revenue from the tax shall be paid over to the county trustee within thirty (30) days for deposit, in accordance with § 67-4-2911 .
(1) At the time of application for a building permit for development, the municipal or county official issuing the permit shall compute the estimated tax liability for the county school facilities privilege tax, based upon the proposed square footage of the facility to be built and the current rate of the county's school facilities privilege tax. As a condition of receiving the permit, the applicant shall sign a form indicating that the applicant recognizes the liability for the tax. The official shall keep one (1) copy of the form for the official's records and shall provide a copy to the applicant. If the permit is issued by a municipal building official, the official shall also forward a copy of the form within thirty (30) days of the issuance of the building permit to the county official or employee who has been designated by the county legislative body to collect the tax. As an alternative, the county and any municipality within the county may provide by interlocal agreement for the municipal building official to be designated as a collector of the tax and provide for a commission to be paid to the municipality for such services;
(2) [Deleted by 2024 amendment.]
(3) [Deleted by 2024 amendment.]
(4) Once it becomes due, the tax shall be paid to the official or officials designated by the county governing body to collect the tax. At the time of payment, the official shall review the tax liability to determine whether the square footage of the completed building or structure corresponds to the initial estimated square footage in the building permit. The tax shall be computed using the actual square footage of the completed building or structure, but the rate of the tax shall be based upon the rate applicable at the time the permit was issued;
(5) The revenue from the tax shall be paid over to the county trustee within thirty (30) days for deposit, in accordance with § 67-4-2911 .
(b) The tax must be paid upon completion of the building or structure, but prior to the issuance of the certificate of occupancy.
Amended by 2024 Tenn. Acts, ch. 990,s 8, eff. 5/21/2024.
Amended by 2024 Tenn. Acts, ch. 990,s 7, eff. 5/21/2024.
Amended by 2021 Tenn. Acts, ch. 273, s 1, eff. 4/30/2021.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-1-509 — TN Code / Title 67 / Chapter 1 / Section 67-1-509
Qualifications - Confidentiality of examinations
Status: in_force

(a) To assure that the assessment functions will be performed in a professional manner by competent assessors, meeting clearly specified professional qualifications, the state board of equalization is authorized and directed to prescribe educational and training courses to be taken by assessors and their deputies, and to specify qualification requirements for certification of anyone who is to be engaged to appraise and assess property for the purpose of taxation. Such educational and training courses shall include information on the assessment of conservation and scenic easements and other instruments that limit or restrict the use, management, alteration, demolition or transfer of property for the purpose of preserving property that is of historical, architectural, archaeological or cultural value. (b) The state board of equalization may authorize the division of property assessments to administer this function under the control and supervision of the state board, to specify the certification requirements of persons who are to be certificated as qualified as local assessors of property, and to prescribe qualifications of those who are to be certified as qualified to act as deputy assessors. (c) Any specifications or qualifications that shall be determined upon as a prerequisite to receiving and holding a certificate from the state board as qualified to be an assessor or a deputy assessor of property shall be approved and promulgated by the state board of equalization. (d) It is the legislative intent that this section shall not serve to prevent any duly elected or appointed assessor of property from assuming such office or performing the assessor's legally specified duties. (e) Notwithstanding § 4-19-101 , all examinations administered by the comptroller of the treasury as part of the assessment certification and education program, including, but not limited to, the total bank of questions from which the tests are developed, the answers, and the answer sheets of individual test takers, shall be confidential and shall not be public records or state records open for public inspection pursuant to § 10-7-503 . Amended by 2015 Tenn. Acts, ch. 211,s 1, eff. 4/20/2015. Acts 1973, ch. 226, § 3; T.C.A., § 67-333; Acts 1988, ch. 531, § 1.
(a) To assure that the assessment functions will be performed in a professional manner by competent assessors, meeting clearly specified professional qualifications, the state board of equalization is authorized and directed to prescribe educational and training courses to be taken by assessors and their deputies, and to specify qualification requirements for certification of anyone who is to be engaged to appraise and assess property for the purpose of taxation. Such educational and training courses shall include information on the assessment of conservation and scenic easements and other instruments that limit or restrict the use, management, alteration, demolition or transfer of property for the purpose of preserving property that is of historical, architectural, archaeological or cultural value.
(b) The state board of equalization may authorize the division of property assessments to administer this function under the control and supervision of the state board, to specify the certification requirements of persons who are to be certificated as qualified as local assessors of property, and to prescribe qualifications of those who are to be certified as qualified to act as deputy assessors.
(c) Any specifications or qualifications that shall be determined upon as a prerequisite to receiving and holding a certificate from the state board as qualified to be an assessor or a deputy assessor of property shall be approved and promulgated by the state board of equalization.
(d) It is the legislative intent that this section shall not serve to prevent any duly elected or appointed assessor of property from assuming such office or performing the assessor's legally specified duties.
(e) Notwithstanding § 4-19-101 , all examinations administered by the comptroller of the treasury as part of the assessment certification and education program, including, but not limited to, the total bank of questions from which the tests are developed, the answers, and the answer sheets of individual test takers, shall be confidential and shall not be public records or state records open for public inspection pursuant to § 10-7-503 .
Amended by 2015 Tenn. Acts, ch. 211,s 1, eff. 4/20/2015.
Acts 1973, ch. 226, § 3; T.C.A., § 67-333; Acts 1988, ch. 531, § 1.
Tenn. Code Ann. § 67-5-516 — TN Code / Title 67 / Chapter 5 / Section 67-5-516
Collection procedures for C-PACER program
Status: in_force

When a local government establishes a C-PACER program pursuant to § 68-205-105 , the collection procedures must comply with this chapter and shall not otherwise infringe on a taxpayer's right to appeal. Added by 2021 Tenn. Acts, ch. 138, s 2, eff. 7/1/2021.
When a local government establishes a C-PACER program pursuant to § 68-205-105 , the collection procedures must comply with this chapter and shall not otherwise infringe on a taxpayer's right to appeal.
Added by 2021 Tenn. Acts, ch. 138, s 2, eff. 7/1/2021.
Tenn. Code Ann. § 67-8-503 — TN Code / Title 67 / Chapter 8 / Section 67-8-503
[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Agreement by states
Status: in_force

(a) In any case in which an election is made as provided in § 67-8-502 and not rejected, the commissioner may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any inheritance tax, together with interest and penalties, that may be due this state; provided, that the agreement also fixes the amount to be paid the other state or states. (b) If an agreement cannot be reached and the arbitration proceedings specified in § 67-8-504 are commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding. (c) Upon the filing of such agreement or duplicate thereof with the authority that would have jurisdiction to assess the inheritance tax of this state if the decedent died domiciled in this state, an assessment shall be made as provided in the agreement, and such assessment, except as otherwise provided in this part, shall finally and conclusively fix and determine the amount of inheritance tax due this state. (d) In the event that the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the commissioner the same percentage of the difference between such aggregate amount and the amount of such credit, as the amount payable to the commissioner under the agreement bears to such aggregate amount. Acts 1951, ch. 183, § 3 (Williams, § 1295.3); T.C.A. (orig. ed.), § 30-1640.
(a) In any case in which an election is made as provided in § 67-8-502 and not rejected, the commissioner may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any inheritance tax, together with interest and penalties, that may be due this state; provided, that the agreement also fixes the amount to be paid the other state or states.
(b) If an agreement cannot be reached and the arbitration proceedings specified in § 67-8-504 are commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding.
(c) Upon the filing of such agreement or duplicate thereof with the authority that would have jurisdiction to assess the inheritance tax of this state if the decedent died domiciled in this state, an assessment shall be made as provided in the agreement, and such assessment, except as otherwise provided in this part, shall finally and conclusively fix and determine the amount of inheritance tax due this state.
(d) In the event that the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the commissioner the same percentage of the difference between such aggregate amount and the amount of such credit, as the amount payable to the commissioner under the agreement bears to such aggregate amount.
Acts 1951, ch. 183, § 3 (Williams, § 1295.3); T.C.A. (orig. ed.), § 30-1640.
Tenn. Code Ann. § 67-1-901 — TN Code / Title 67 / Chapter 1 / Section 67-1-901
Payment under protest, involuntarily or under duress
Status: in_force

(a) In all cases where not otherwise provided in which an officer, charged by law with the collection of revenue due the state, shall institute any proceeding, or take any steps for the collection of the sum alleged or claimed to be due by the officer from any citizen, the person against whom the proceeding or step is taken shall, if that person conceives the same to be unjust or illegal, or against any statute or clause of the constitution of the state, pay the revenue under protest. (b) This section shall not apply to any tax collected or administered by the commissioner of revenue when such tax is paid on or after January 1, 1986. Notwithstanding any other law to the contrary, it is the intent of the general assembly that it shall not be a condition precedent to any claim or suit for recovery of any taxes collected or administered by the commissioner when such taxes were paid on or after January 1, 1986, that the taxes were paid under protest, involuntarily, or under duress. Acts 1873, ch. 44, § 1; Shan., § 1059; Code 1932, § 1790; T.C.A. (orig. ed.), § 67-2303; Acts 1986, ch. 749, § 12; 1987, ch. 92, § 2.
(a) In all cases where not otherwise provided in which an officer, charged by law with the collection of revenue due the state, shall institute any proceeding, or take any steps for the collection of the sum alleged or claimed to be due by the officer from any citizen, the person against whom the proceeding or step is taken shall, if that person conceives the same to be unjust or illegal, or against any statute or clause of the constitution of the state, pay the revenue under protest.
(b) This section shall not apply to any tax collected or administered by the commissioner of revenue when such tax is paid on or after January 1, 1986. Notwithstanding any other law to the contrary, it is the intent of the general assembly that it shall not be a condition precedent to any claim or suit for recovery of any taxes collected or administered by the commissioner when such taxes were paid on or after January 1, 1986, that the taxes were paid under protest, involuntarily, or under duress.
Acts 1873, ch. 44, § 1; Shan., § 1059; Code 1932, § 1790; T.C.A. (orig. ed.), § 67-2303; Acts 1986, ch. 749, § 12; 1987, ch. 92, § 2.
Tenn. Code Ann. § 67-5-2306 — TN Code / Title 67 / Chapter 5 / Section 67-5-2306
Certificate of nondelinquency
Status: in_force

Any person cutting, severing, hauling or carrying away and sawing timber from any lands can be protected from liability hereunder by securing from the trustee or the delinquent tax collector in the county a certificate certifying that there are no delinquent taxes on the land from which it is proposed to cut or remove timber, such certificate to definitely and exactly describe the land referred to. Acts 1945, ch. 76, § 4; mod. C. Supp. 1950, § 1593.4 (Williams, § 1789.15); T.C.A. (orig. ed.), § 67-1916.
Any person cutting, severing, hauling or carrying away and sawing timber from any lands can be protected from liability hereunder by securing from the trustee or the delinquent tax collector in the county a certificate certifying that there are no delinquent taxes on the land from which it is proposed to cut or remove timber, such certificate to definitely and exactly describe the land referred to.
Acts 1945, ch. 76, § 4; mod. C. Supp. 1950, § 1593.4 (Williams, § 1789.15); T.C.A. (orig. ed.), § 67-1916.
Tenn. Code Ann. § 67-5-2201 — TN Code / Title 67 / Chapter 5 / Section 67-5-2201
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Delinquent tax" means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to § 67-5-2701(a)(3)(D) ; (2) "Governmental body" means the state of Tennessee, or any county, municipality or other governmental subdivision of the state; (3) "Property" means any and all real property and all improvements thereon or used in connection therewith; (4) "Tax" means any obligation due a governmental body, which obligation is secured by a lien on real property; (5) "Tax lien" means the lien securing a tax as defined in this section; and (6) "Tax suit" means any suit brought to enforce a tax lien as defined in this section. Amended by 2016 Tenn. Acts, ch. 853,s 3, eff. 4/19/2016. Acts 1941, ch. 19, § 1; C. Supp. 1950, § 1789.7 (Williams, § 1789.1); T.C.A. (orig. ed.), § 67-1901.
As used in this part, unless the context otherwise requires:
(1) "Delinquent tax" means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to § 67-5-2701(a)(3)(D) ;
(2) "Governmental body" means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;
(3) "Property" means any and all real property and all improvements thereon or used in connection therewith;
(4) "Tax" means any obligation due a governmental body, which obligation is secured by a lien on real property;
(5) "Tax lien" means the lien securing a tax as defined in this section; and
(6) "Tax suit" means any suit brought to enforce a tax lien as defined in this section.
Amended by 2016 Tenn. Acts, ch. 853,s 3, eff. 4/19/2016.
Acts 1941, ch. 19, § 1; C. Supp. 1950, § 1789.7 (Williams, § 1789.1); T.C.A. (orig. ed.), § 67-1901.
Tenn. Code Ann. § 67-4-1504 — TN Code / Title 67 / Chapter 4 / Section 67-4-1504
Prohibited advertising and statements relating to tax
Status: in_force

A short-term rental unit marketplace shall not advertise or state in any manner, whether directly or indirectly, that any tax set out in § 67-4-1502(a)(1)-(4) , in whole or in part, will be assumed or absorbed by the short-term rental unit provider, not be added to the occupancy, or be refunded. Acts 2020, ch. 787, § 10.
A short-term rental unit marketplace shall not advertise or state in any manner, whether directly or indirectly, that any tax set out in § 67-4-1502(a)(1)-(4) , in whole or in part, will be assumed or absorbed by the short-term rental unit provider, not be added to the occupancy, or be refunded.
Acts 2020, ch. 787, § 10.
Tenn. Code Ann. § 67-5-1201 — TN Code / Title 67 / Chapter 5 / Section 67-5-1201
Property and stock taxable
Status: in_force

The corporate property and capital stock employed in Tennessee of every insurance company whose principal office is located in the state shall be taxed according to its value, that value to be ascertained as provided in this part. Acts 1968, ch. 431, § 1; T.C.A., § 67-729.
The corporate property and capital stock employed in Tennessee of every insurance company whose principal office is located in the state shall be taxed according to its value, that value to be ascertained as provided in this part.
Acts 1968, ch. 431, § 1; T.C.A., § 67-729.
Tenn. Code Ann. § 67-5-2205 — TN Code / Title 67 / Chapter 5 / Section 67-5-2205
Leases by receiver - Maintenance and operating expenses
Status: in_force

(a) (1) The receiver is authorized to rent or lease the receivership property upon such terms as may be approved by the court in which the receivership is pending. (2) Any lease thus made by the receiver shall terminate upon the termination of the receivership. (b) From any assets of the receivership, the court may authorize the payment of a reasonable premium on any surety bond required of the receiver and reasonable expenses for the maintenance, repair or improvement of the receivership property. Acts 1941, ch. 19, § 3; C. Supp. 1950, § 1789.9 (Williams, § 1789.3); T.C.A. (orig. ed.), § 67-1905.
(a) (1) The receiver is authorized to rent or lease the receivership property upon such terms as may be approved by the court in which the receivership is pending. (2) Any lease thus made by the receiver shall terminate upon the termination of the receivership.
(1) The receiver is authorized to rent or lease the receivership property upon such terms as may be approved by the court in which the receivership is pending.
(2) Any lease thus made by the receiver shall terminate upon the termination of the receivership.
(b) From any assets of the receivership, the court may authorize the payment of a reasonable premium on any surety bond required of the receiver and reasonable expenses for the maintenance, repair or improvement of the receivership property.
Acts 1941, ch. 19, § 3; C. Supp. 1950, § 1789.9 (Williams, § 1789.3); T.C.A. (orig. ed.), § 67-1905.
Tenn. Code Ann. § 67-7-104 — TN Code / Title 67 / Chapter 7 / Section 67-7-104
[Current version. See second version of section with contingent amendment and Compiler's Notes.] Measure of tax
Status: in_force

The measure of the tax on all coal products severed from the ground in this state shall be: (1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton; (2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and (3) On or after July 1, 2013, one dollar ($1.00) per ton. Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023. Amended by 2021 Tenn. Acts, ch. 548, s 1, eff. 5/26/2021. 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; Acts 1984, ch. 837, § 9; 2009 , ch. 138, § 1.
The measure of the tax on all coal products severed from the ground in this state shall be:
(1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;
(2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and
(3) On or after July 1, 2013, one dollar ($1.00) per ton.
Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023.
Amended by 2021 Tenn. Acts, ch. 548, s 1, eff. 5/26/2021.
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; Acts 1984, ch. 837, § 9; 2009 , ch. 138, § 1.
Tenn. Code Ann. § 67-4-722 — TN Code / Title 67 / Chapter 4 / Section 67-4-722
Taxpayer's records
Status: in_force

(a) It is the duty of every person required to pay a tax under this part to keep and preserve records showing the gross amount of sales tax owed to the state, and the amount of such person's gross receipts taxable under this part; and such other books of account as may be necessary to determine the amount of tax due under this part, and all such books and records shall be open to inspection at all reasonable hours to the commissioner or the commissioner's duly authorized agents. (b) All such books and records shall be maintained by the taxpayer for a period of three (3) years from December 31 of the year in which the associated return required by this part was filed. (c) Except as provided in subsection (d), all returns, tax information, and tax administration information under this part shall be subject to chapter 1, part 17 of this title. (d) Notwithstanding any other law to the contrary, the name and address of any present or former owner or operator of any trade or business as appearing on any business or occupation license or application for a license, and information on the license or application regarding whether the trade or business is veteran- or minority-owned, is a public record open for public inspection within the meaning of the Public Records Act, compiled in title 10, chapter 7, and the record is not confidential information. Amended by 2021 Tenn. Acts, ch. 327, s 2, eff. 5/4/2021. Acts 1971, ch. 387, § 16; modified; 1972, ch. 850, § 15; T.C.A., § 67-5816; Acts 1989, ch. 591, §§ 1, 6; 1992, ch. 861, § 1; 2009 , ch. 530, § 90.
(a) It is the duty of every person required to pay a tax under this part to keep and preserve records showing the gross amount of sales tax owed to the state, and the amount of such person's gross receipts taxable under this part; and such other books of account as may be necessary to determine the amount of tax due under this part, and all such books and records shall be open to inspection at all reasonable hours to the commissioner or the commissioner's duly authorized agents.
(b) All such books and records shall be maintained by the taxpayer for a period of three (3) years from December 31 of the year in which the associated return required by this part was filed.
(c) Except as provided in subsection (d), all returns, tax information, and tax administration information under this part shall be subject to chapter 1, part 17 of this title.
(d) Notwithstanding any other law to the contrary, the name and address of any present or former owner or operator of any trade or business as appearing on any business or occupation license or application for a license, and information on the license or application regarding whether the trade or business is veteran- or minority-owned, is a public record open for public inspection within the meaning of the Public Records Act, compiled in title 10, chapter 7, and the record is not confidential information.
Amended by 2021 Tenn. Acts, ch. 327, s 2, eff. 5/4/2021.
Acts 1971, ch. 387, § 16; modified; 1972, ch. 850, § 15; T.C.A., § 67-5816; Acts 1989, ch. 591, §§ 1, 6; 1992, ch. 861, § 1; 2009 , ch. 530, § 90.
Tenn. Code Ann. § 67-5-221 — TN Code / Title 67 / Chapter 5 / Section 67-5-221
Property owned by a charitable organization for low-income housing
Status: in_force

(a) Subject to the application requirements of § 67-5-212 , land, including buildings on the land, owned by a charitable institution and held for the purpose of constructing one (1) or more single family dwellings to be conveyed for use as the residence of a low-income household as defined in § 13-23-103 , shall be exempt during the period of its ownership by the charitable institution until the date it is conveyed to the adult head of the low-income household, but not to exceed the periods established in subsections (b) and (c). The effective date of exemption shall be determined under § 67-5-212 . If a dwelling is not constructed and conveyed as provided in this section within such periods, the property shall be encumbered by the full amount of taxes together with penalties and interest that would otherwise have been due. (b) If the property purchased is a single lot on which only a single family home may be constructed, the property is exempt for a period not to exceed eighteen (18) months. (c) If the property is planned for subdivision into multiple single family lots according to plans filed by the organization, the period of exemption shall be eighteen (18) months plus six (6) months for each additional lot planned beyond the first. If a lot is not developed as planned, a proportionate share of taxes that would have been due upon the lot, including delinquency penalties and interest, shall accrue from the date of acquisition of the property by the organization. Taxes shall accrue on individual lots within a multi-lot development at the time each lot is conveyed as provided in this section. (d) This section shall be implemented in any county upon the adoption of a resolution by two-thirds (2/3) vote of the county legislative body. Acts 1995, ch. 209, § 1; 2010 , ch. 889, § 1.
(a) Subject to the application requirements of § 67-5-212 , land, including buildings on the land, owned by a charitable institution and held for the purpose of constructing one (1) or more single family dwellings to be conveyed for use as the residence of a low-income household as defined in § 13-23-103 , shall be exempt during the period of its ownership by the charitable institution until the date it is conveyed to the adult head of the low-income household, but not to exceed the periods established in subsections (b) and (c). The effective date of exemption shall be determined under § 67-5-212 . If a dwelling is not constructed and conveyed as provided in this section within such periods, the property shall be encumbered by the full amount of taxes together with penalties and interest that would otherwise have been due.
(b) If the property purchased is a single lot on which only a single family home may be constructed, the property is exempt for a period not to exceed eighteen (18) months.
(c) If the property is planned for subdivision into multiple single family lots according to plans filed by the organization, the period of exemption shall be eighteen (18) months plus six (6) months for each additional lot planned beyond the first. If a lot is not developed as planned, a proportionate share of taxes that would have been due upon the lot, including delinquency penalties and interest, shall accrue from the date of acquisition of the property by the organization. Taxes shall accrue on individual lots within a multi-lot development at the time each lot is conveyed as provided in this section.
(d) This section shall be implemented in any county upon the adoption of a resolution by two-thirds (2/3) vote of the county legislative body.
Acts 1995, ch. 209, § 1; 2010 , ch. 889, § 1.
Tenn. Code Ann. § 67-4-1705 — TN Code / Title 67 / Chapter 4 / Section 67-4-1705
Tax not a regulatory fee
Status: in_force

The taxes levied by this part shall not be construed to be a regulatory fee. Acts 1992, ch. 529, § 8.
The taxes levied by this part shall not be construed to be a regulatory fee.
Acts 1992, ch. 529, § 8.
Tenn. Code Ann. § 67-1-1604 — TN Code / Title 67 / Chapter 1 / Section 67-1-1604
Time of trial
Status: in_force

If the motion is made at a term requiring notice, and the notice is served five (5) days before the sitting of the court, the cause shall stand for trial at the first term. Code 1858, § 737; Shan., § 1050; Code 1932, § 1779; T.C.A. (orig. ed.), § 67-1603.
If the motion is made at a term requiring notice, and the notice is served five (5) days before the sitting of the court, the cause shall stand for trial at the first term.
Code 1858, § 737; Shan., § 1050; Code 1932, § 1779; T.C.A. (orig. ed.), § 67-1603.
Tenn. Code Ann. § 67-4-2810 — TN Code / Title 67 / Chapter 4 / Section 67-4-2810
Construction
Status: in_force

This part shall not be construed to confer any immunity from criminal prosecution or conviction for a violation of title 39, chapter 17, part 4, upon any person who voluntarily pays the tax imposed by this part or who otherwise complies with this part. Acts 2004, ch. 803, § 11; 2010, ch. 962, § 1.
This part shall not be construed to confer any immunity from criminal prosecution or conviction for a violation of title 39, chapter 17, part 4, upon any person who voluntarily pays the tax imposed by this part or who otherwise complies with this part.
Acts 2004, ch. 803, § 11; 2010, ch. 962, § 1.
Tenn. Code Ann. § 67-3-1105 — TN Code / Title 67 / Chapter 3 / Section 67-3-1105
Liquified gas - Bond
Status: in_force

Application for a dealer permit shall be accompanied by a bond, payable to the state of Tennessee, as provided in part 6 of this chapter. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2205.
Application for a dealer permit shall be accompanied by a bond, payable to the state of Tennessee, as provided in part 6 of this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2205.
Tenn. Code Ann. § 67-5-301 — TN Code / Title 67 / Chapter 5 / Section 67-5-301
Deputies authorized
Status: in_force

Counties, cities and towns are authorized to employ deputy assessors of property, in their discretion, to serve as assistants and advisors to the assessor of property in the assessment of taxes. Acts 1947, ch. 209, § 1; C. Supp. 1950, § 1446.1 (Williams, § 1418.1); impl. am. Acts 1955, ch. 69, § 1; Acts 1963, ch. 286, § 8; T.C.A. (orig. ed.), § 67-1706; 2008, ch. 971, § 1.
Counties, cities and towns are authorized to employ deputy assessors of property, in their discretion, to serve as assistants and advisors to the assessor of property in the assessment of taxes.
Acts 1947, ch. 209, § 1; C. Supp. 1950, § 1446.1 (Williams, § 1418.1); impl. am. Acts 1955, ch. 69, § 1; Acts 1963, ch. 286, § 8; T.C.A. (orig. ed.), § 67-1706; 2008, ch. 971, § 1.
Tenn. Code Ann. § 67-5-808 — TN Code / Title 67 / Chapter 5 / Section 67-5-808
Metropolitan governments - Tax rolls
Status: in_force

(a) Assessors of property for metropolitan governments shall assess separately and keep separate records and make up separate assessment rolls for: (1) Property in the urban services district; (2) Property within the limits of each incorporated city; and (3) Other property, being all property in the general services district and not in the urban services district or in any incorporated city. (b) The aggregate of the enumerated assessment records and rolls shall be the assessment records and rolls for the general services district, and the assessor of property shall so certify to the trustee, without obligation or a need to compile any other record or roll for the general services district. Acts 1973, ch 226, § 6; T.C.A., § 67-626; Acts 2008, ch. 971, § 1.
(a) Assessors of property for metropolitan governments shall assess separately and keep separate records and make up separate assessment rolls for: (1) Property in the urban services district; (2) Property within the limits of each incorporated city; and (3) Other property, being all property in the general services district and not in the urban services district or in any incorporated city.
(1) Property in the urban services district;
(2) Property within the limits of each incorporated city; and
(3) Other property, being all property in the general services district and not in the urban services district or in any incorporated city.
(b) The aggregate of the enumerated assessment records and rolls shall be the assessment records and rolls for the general services district, and the assessor of property shall so certify to the trustee, without obligation or a need to compile any other record or roll for the general services district.
Acts 1973, ch 226, § 6; T.C.A., § 67-626; Acts 2008, ch. 971, § 1.
Tenn. Code Ann. § 67-7-109 — TN Code / Title 67 / Chapter 7 / Section 67-7-109
Injunctions
Status: in_force

(a) If the nonpayment of the tax is due to an intent to evade payment, the person liable for such payment may be restrained and enjoined from severing coal from a production unit from which coal has been severed and sold and upon which the tax is due. (b) Restraint proceedings shall be instituted in the name of the state by the attorney general and reporter upon the request of the commissioner. Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904.
(a) If the nonpayment of the tax is due to an intent to evade payment, the person liable for such payment may be restrained and enjoined from severing coal from a production unit from which coal has been severed and sold and upon which the tax is due.
(b) Restraint proceedings shall be instituted in the name of the state by the attorney general and reporter upon the request of the commissioner.
Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904.
Tenn. Code Ann. § 67-4-1712 — TN Code / Title 67 / Chapter 4 / Section 67-4-1712
Notification regarding annual privilege tax
Status: in_force

On or before May 1 of each year, the department shall notify each person subject to the annual privilege tax levied by this part of the amount owed, the due date, and any requirement for electronic filing or payment. The notification shall be in writing and may be sent by e-mail or United States mail. The appropriate licensing board or agency shall not be required to provide this or any similar notification. Added by 2016 Tenn. Acts, ch. 1010,s 1, eff. 7/1/2016.
On or before May 1 of each year, the department shall notify each person subject to the annual privilege tax levied by this part of the amount owed, the due date, and any requirement for electronic filing or payment. The notification shall be in writing and may be sent by e-mail or United States mail. The appropriate licensing board or agency shall not be required to provide this or any similar notification.
Added by 2016 Tenn. Acts, ch. 1010,s 1, eff. 7/1/2016.
Tenn. Code Ann. § 67-4-1017 — TN Code / Title 67 / Chapter 4 / Section 67-4-1017
License proceedings - Witnesses
Status: in_force

(a) The commissioner has the power to issue subpoenas in the name of the state of Tennessee requiring the attendance of such witnesses as may be designated in the subpoena at the place or places, at either the office of the commissioner at Nashville, or at any place in the county in which the licensee has the licensee's place of business, and at such time or times as may be designated in such subpoena. (b) The licensee has the right to require the commissioner to issue any such subpoena requiring the attendance of any such witnesses as may be desired by the licensee. (c) All such subpoenas shall be served by the sheriff or any deputy of the county where the subpoena is directed, and such sheriff or deputy shall be entitled to the same fees for serving such subpoenas as in the case of serving subpoenas in civil cases from any court of record. (d) The commissioner, or any authorized agent, representative or employee, is empowered to administer oaths to any person so summoned or to any person giving evidence at the hearing. (e) Any person so summoned shall give all such evidence relevant to the matter under investigation as may be required by the commissioner or the commissioner's authorized agent, representative or employee, or as may be required by the licensee. (f) The usual fees and mileage expenses allowed witnesses in cases in a court of record shall be allowed any witnesses so summoned. Acts 1929 (Ex. Sess.), ch. 22, § 1; Code 1932, §§ 1234-1236; T.C.A. (orig. ed.), § 67-3118.
(a) The commissioner has the power to issue subpoenas in the name of the state of Tennessee requiring the attendance of such witnesses as may be designated in the subpoena at the place or places, at either the office of the commissioner at Nashville, or at any place in the county in which the licensee has the licensee's place of business, and at such time or times as may be designated in such subpoena.
(b) The licensee has the right to require the commissioner to issue any such subpoena requiring the attendance of any such witnesses as may be desired by the licensee.
(c) All such subpoenas shall be served by the sheriff or any deputy of the county where the subpoena is directed, and such sheriff or deputy shall be entitled to the same fees for serving such subpoenas as in the case of serving subpoenas in civil cases from any court of record.
(d) The commissioner, or any authorized agent, representative or employee, is empowered to administer oaths to any person so summoned or to any person giving evidence at the hearing.
(e) Any person so summoned shall give all such evidence relevant to the matter under investigation as may be required by the commissioner or the commissioner's authorized agent, representative or employee, or as may be required by the licensee.
(f) The usual fees and mileage expenses allowed witnesses in cases in a court of record shall be allowed any witnesses so summoned.
Acts 1929 (Ex. Sess.), ch. 22, § 1; Code 1932, §§ 1234-1236; T.C.A. (orig. ed.), § 67-3118.
Tenn. Code Ann. § 67-6-714 — TN Code / Title 67 / Chapter 6 / Section 67-6-714
Local option tax exemption for cable or wireless cable television services
Status: in_force

There is exempt from the local option tax fees for subscription to, access to or use of television programming or television services provided by a video programming services provider offered for public consumption up to but not exceeding twenty-seven dollars and fifty cents ($27.50) per month. 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 1999, ch. 423, § 5; 2003 , ch. 357, § 69; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 47, 51, 170, 187; 2009 , ch. 530, §§ 35, 49; 2011 , ch. 72, §§ 1, 15.
There is exempt from the local option tax fees for subscription to, access to or use of television programming or television services provided by a video programming services provider offered for public consumption up to but not exceeding twenty-seven dollars and fifty cents ($27.50) per month.
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 1999, ch. 423, § 5; 2003 , ch. 357, § 69; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 47, 51, 170, 187; 2009 , ch. 530, §§ 35, 49; 2011 , ch. 72, §§ 1, 15.
Tenn. Code Ann. § 67-6-402 — TN Code / Title 67 / Chapter 6 / Section 67-6-402
Rules and regulations
Status: in_force

(a) The commissioner has the power to make and publish reasonable rules and regulations not inconsistent with this chapter or the other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues hereunder. (b) The commissioner is authorized to make and publish such rules and regulations not inconsistent with this chapter as the commissioner may deem necessary in enforcing its provisions, in order that there shall not be collected on the average more than the rate levied by this chapter. The commissioner is authorized to, and shall, provide, by rule and regulation, a method for accomplishing this end, and shall prepare instructions to dealers by setting out to them suitable methods for applying the tax that may be necessary for the purpose of the enforcement of this chapter and the collection of the tax imposed thereby. Acts 1947, ch. 3, §§ 13, 14; C. Supp. 1950, §§ 1248.85, 1248.86 (Williams, §§ 1328.35, 1328.36); T.C.A. (orig. ed.), §§ 67-3045, 67-3046; Acts 2003, ch. 357, § 56; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 102.
(a) The commissioner has the power to make and publish reasonable rules and regulations not inconsistent with this chapter or the other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues hereunder.
(b) The commissioner is authorized to make and publish such rules and regulations not inconsistent with this chapter as the commissioner may deem necessary in enforcing its provisions, in order that there shall not be collected on the average more than the rate levied by this chapter. The commissioner is authorized to, and shall, provide, by rule and regulation, a method for accomplishing this end, and shall prepare instructions to dealers by setting out to them suitable methods for applying the tax that may be necessary for the purpose of the enforcement of this chapter and the collection of the tax imposed thereby.
Acts 1947, ch. 3, §§ 13, 14; C. Supp. 1950, §§ 1248.85, 1248.86 (Williams, §§ 1328.35, 1328.36); T.C.A. (orig. ed.), §§ 67-3045, 67-3046; Acts 2003, ch. 357, § 56; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 102.
Tenn. Code Ann. § 67-6-603 — TN Code / Title 67 / Chapter 6 / Section 67-6-603
Forfeiture of certificate
Status: in_force

Any person violating this part shall forfeit the certificate of registration, which shall be revoked in accordance with this chapter, and such person shall not be entitled to register under this chapter for a period of twelve (12) months after the revocation has become final. Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.
Any person violating this part shall forfeit the certificate of registration, which shall be revoked in accordance with this chapter, and such person shall not be entitled to register under this chapter for a period of twelve (12) months after the revocation has become final.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.
Tenn. Code Ann. § 67-6-353 — TN Code / Title 67 / Chapter 6 / Section 67-6-353
Adaptive equipment for motor vehicles provided for disabled veterans - New or used vehicles sold, given, or donated to disabled veterans
Status: in_force

(a) There is exempt from this chapter any sales and use tax upon adaptive equipment for motor vehicles that is necessary to ensure that the eligible person will be able to operate an automobile or other conveyance in a manner consistent with such person's own safety and the safety of others. This section shall apply only to adaptive equipment for motor vehicles sold, given or donated to a disabled veteran who has been honorably discharged from any of the armed services of the United States and who has a service-connected disability equivalent to the disabilities as prescribed in 38 U.S.C. § 3100 et seq. (b) There is exempt from this chapter any sales and use tax upon a new or used motor vehicle that is sold, given, or donated to a veteran or active-duty service member of the armed services who has a service-connected disability as described in 38 U.S.C. § 3901 and who receives a grant from the United States department of veterans affairs, pursuant to 38 U.S.C. §§ 3901 - 3904 , that is used to provide or assist in providing the vehicle to the veteran or service member; provided, that the exemption shall only apply to the portion of the price of the vehicle that is in excess of the amount of the grant received. Amended by 2018 Tenn. Acts, ch. 541, s 1, eff. 3/5/2018. Acts 1997 , ch. 111, § 1.
(a) There is exempt from this chapter any sales and use tax upon adaptive equipment for motor vehicles that is necessary to ensure that the eligible person will be able to operate an automobile or other conveyance in a manner consistent with such person's own safety and the safety of others. This section shall apply only to adaptive equipment for motor vehicles sold, given or donated to a disabled veteran who has been honorably discharged from any of the armed services of the United States and who has a service-connected disability equivalent to the disabilities as prescribed in 38 U.S.C. § 3100 et seq.
(b) There is exempt from this chapter any sales and use tax upon a new or used motor vehicle that is sold, given, or donated to a veteran or active-duty service member of the armed services who has a service-connected disability as described in 38 U.S.C. § 3901 and who receives a grant from the United States department of veterans affairs, pursuant to 38 U.S.C. §§ 3901 - 3904 , that is used to provide or assist in providing the vehicle to the veteran or service member; provided, that the exemption shall only apply to the portion of the price of the vehicle that is in excess of the amount of the grant received.
Amended by 2018 Tenn. Acts, ch. 541, s 1, eff. 3/5/2018.
Acts 1997 , ch. 111, § 1.
Tenn. Code Ann. § 67-1-515 — TN Code / Title 67 / Chapter 1 / Section 67-1-515
Qualifications for office
Status: in_force

To qualify for the office of assessor of property, a person must be a qualified voter of the county and a resident of the county for one (1) year prior to the date of the qualifying deadline for running as a candidate for assessor of property. Added by 2022 Tenn. Acts, ch. 809,s 7, eff. 9/1/2022.
To qualify for the office of assessor of property, a person must be a qualified voter of the county and a resident of the county for one (1) year prior to the date of the qualifying deadline for running as a candidate for assessor of property.
Added by 2022 Tenn. Acts, ch. 809,s 7, eff. 9/1/2022.
Tenn. Code Ann. § 67-3-616 — TN Code / Title 67 / Chapter 3 / Section 67-3-616
License display
Status: in_force

Each license shall be preserved and conspicuously displayed at the place of business for which it is issued. The department is authorized to waive this requirement for any class of licensee. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1716.
Each license shall be preserved and conspicuously displayed at the place of business for which it is issued. The department is authorized to waive this requirement for any class of licensee.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1716.
Tenn. Code Ann. § 67-7-102 — TN Code / Title 67 / Chapter 7 / Section 67-7-102
Administration
Status: in_force

(a) Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable for the administration of this part. (b) All administrative provisions of all laws contained in all the other chapters of this title relating to collection by the commissioner of all taxes, licenses, fees and interest and penalties therefor, including, but not limited to, chapter 1, part 14 of this title and all other requirements and duties imposed upon taxpayers therein, shall apply to all persons liable for taxes under this part. (c) The commissioner shall exercise the power and authority and perform all the duties with respect to taxpayers under this part as are provided in all the other chapters of this title, except where there is conflict, and then this part shall control. Acts 1972, ch. 795, § 1; 1973, ch. 96, § 1; T.C.A., § 67-5901.
(a) Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable for the administration of this part.
(b) All administrative provisions of all laws contained in all the other chapters of this title relating to collection by the commissioner of all taxes, licenses, fees and interest and penalties therefor, including, but not limited to, chapter 1, part 14 of this title and all other requirements and duties imposed upon taxpayers therein, shall apply to all persons liable for taxes under this part.
(c) The commissioner shall exercise the power and authority and perform all the duties with respect to taxpayers under this part as are provided in all the other chapters of this title, except where there is conflict, and then this part shall control.
Acts 1972, ch. 795, § 1; 1973, ch. 96, § 1; T.C.A., § 67-5901.
Tenn. Code Ann. § 67-6-327 — TN Code / Title 67 / Chapter 6 / Section 67-6-327
Vessels and barges - Repairs
Status: in_force

There is exempt from the tax imposed by this chapter repair services performed on vessels and barges of fifty (50) tons and over load displacement that are used principally in interstate or international commerce, and the parts, accessories, materials and supplies used in such repairs where the parts, accessories, materials and supplies become component parts of such vessels and barges. For purposes of this section, "repair services" includes renovations and improvements to such vessels and barges. This exemption does not apply to fuel and other petroleum products or to shop equipment and tools. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
There is exempt from the tax imposed by this chapter repair services performed on vessels and barges of fifty (50) tons and over load displacement that are used principally in interstate or international commerce, and the parts, accessories, materials and supplies used in such repairs where the parts, accessories, materials and supplies become component parts of such vessels and barges. For purposes of this section, "repair services" includes renovations and improvements to such vessels and barges. This exemption does not apply to fuel and other petroleum products or to shop equipment and tools.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
Tenn. Code Ann. § 67-3-807 — TN Code / Title 67 / Chapter 3 / Section 67-3-807
Disposition of seized property - Bond or possession - Exclusive remedy
Status: in_force

(a) When the ruling of the commissioner, following a hearing provided for under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, is favorable to the claimant, the commissioner shall deliver to the claimant the petroleum products and other property that were seized. (b) When the ruling of the commissioner is adverse to the claimant, and the claimant appeals, the commissioner shall deliver to the claimant the petroleum products and other property so seized; provided, that the claimant shall first post a bond, approved by the commissioner, payable to the state in a sum double the value of the property seized. The condition of the bond shall be that the obligors will pay to the department, the full value of the goods, or property seized, unless upon appeal the decision of the commissioner is reversed and the right of the claimant to the property judicially determined. If the claimant does not post a bond satisfactory to the commissioner, the commissioner shall proceed to sell the contraband goods under § 67-1-1435 . (c) If no claim is interposed, the petroleum products or other property shall be forfeited without further proceedings and shall be sold as provided in this section. (d) The procedures provided for in this section and in § 67-3-808 are the sole remedies of any claimant and no court shall have jurisdiction to interfere with these remedies by replevin, injunction or in any other manner. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1907.
(a) When the ruling of the commissioner, following a hearing provided for under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, is favorable to the claimant, the commissioner shall deliver to the claimant the petroleum products and other property that were seized.
(b) When the ruling of the commissioner is adverse to the claimant, and the claimant appeals, the commissioner shall deliver to the claimant the petroleum products and other property so seized; provided, that the claimant shall first post a bond, approved by the commissioner, payable to the state in a sum double the value of the property seized. The condition of the bond shall be that the obligors will pay to the department, the full value of the goods, or property seized, unless upon appeal the decision of the commissioner is reversed and the right of the claimant to the property judicially determined. If the claimant does not post a bond satisfactory to the commissioner, the commissioner shall proceed to sell the contraband goods under § 67-1-1435 .
(c) If no claim is interposed, the petroleum products or other property shall be forfeited without further proceedings and shall be sold as provided in this section.
(d) The procedures provided for in this section and in § 67-3-808 are the sole remedies of any claimant and no court shall have jurisdiction to interfere with these remedies by replevin, injunction or in any other manner.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1907.
Tenn. Code Ann. § 67-2-117 — TN Code / Title 67 / Chapter 2 / Section 67-2-117
Commissioner - Payment of revenue to comptroller of the treasury
Status: in_force

It is the duty of the commissioner, within thirty (30) days after the receipt by the commissioner of any taxes imposed by the terms of this chapter, to turn over to the comptroller of the treasury the tax or taxes collected in accordance with the terms and provisions of this chapter, less the necessary expenses for the administration of this chapter, which expenses shall not exceed ten percent (10%) of the first two hundred thousand dollars ($200,000), of taxes collected under this chapter during any fiscal year, and five percent (5%) of taxes so received in excess of the sum of two hundred thousand dollars ($200,000). At the time the commissioner turns over such tax to the comptroller of the treasury, the commissioner shall furnish to the comptroller of the treasury a duplicate statement giving the names of the taxpayers, their respective addresses and the amounts paid and dates of payment, and the comptroller of the treasury shall cause such list so furnished to be checked back with the original records in the office of the commissioner, to the end that the statement so furnished to the comptroller of the treasury may be audited and verified. Acts 1931 (2nd Ex. Sess.), ch. 20, § 9; C. Supp. 1950, § 1123.25; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, § 3; T.C.A. (orig. ed.), § 67-2631.
It is the duty of the commissioner, within thirty (30) days after the receipt by the commissioner of any taxes imposed by the terms of this chapter, to turn over to the comptroller of the treasury the tax or taxes collected in accordance with the terms and provisions of this chapter, less the necessary expenses for the administration of this chapter, which expenses shall not exceed ten percent (10%) of the first two hundred thousand dollars ($200,000), of taxes collected under this chapter during any fiscal year, and five percent (5%) of taxes so received in excess of the sum of two hundred thousand dollars ($200,000). At the time the commissioner turns over such tax to the comptroller of the treasury, the commissioner shall furnish to the comptroller of the treasury a duplicate statement giving the names of the taxpayers, their respective addresses and the amounts paid and dates of payment, and the comptroller of the treasury shall cause such list so furnished to be checked back with the original records in the office of the commissioner, to the end that the statement so furnished to the comptroller of the treasury may be audited and verified.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 9; C. Supp. 1950, § 1123.25; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, § 3; T.C.A. (orig. ed.), § 67-2631.
Tenn. Code Ann. § 67-4-730 — TN Code / Title 67 / Chapter 4 / Section 67-4-730
Property management companies
Status: in_force

A property management company shall owe its business tax based on its gross proceeds from overnight rentals and gross proceeds from any other source subject to the business tax levied by this part. Acts 2001, ch. 224, § 3.
A property management company shall owe its business tax based on its gross proceeds from overnight rentals and gross proceeds from any other source subject to the business tax levied by this part.
Acts 2001, ch. 224, § 3.
Tenn. Code Ann. § 67-4-501 — TN Code / Title 67 / Chapter 4 / Section 67-4-501
Taxable privilege, generally
Status: in_force

(a) The engaging in any vocation, occupation or business named in this part is declared to be a privilege and the rate of tax on such privilege shall be as fixed by this part, which privilege tax shall be paid to the county clerk, as provided by law for the collection of such revenue, unless otherwise expressly provided in this part. (b) The tax imposed by this part on each occupation, vocation or business is for the privilege of pursuing it for one (1) calendar year, subject to § 67-4-206 , except as otherwise provided by this part. Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202.
(a) The engaging in any vocation, occupation or business named in this part is declared to be a privilege and the rate of tax on such privilege shall be as fixed by this part, which privilege tax shall be paid to the county clerk, as provided by law for the collection of such revenue, unless otherwise expressly provided in this part.
(b) The tax imposed by this part on each occupation, vocation or business is for the privilege of pursuing it for one (1) calendar year, subject to § 67-4-206 , except as otherwise provided by this part.
Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202.
Tenn. Code Ann. § 67-3-1308 — TN Code / Title 67 / Chapter 3 / Section 67-3-1308
Prepaid user authorization - Cancellation and refund
Status: in_force

A prepaid user may cancel the authorization by giving written notice to the department. The cancellation is effective as of the date of the notice. The department shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2408.
A prepaid user may cancel the authorization by giving written notice to the department. The cancellation is effective as of the date of the notice. The department shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2408.
Tenn. Code Ann. § 67-3-812 — TN Code / Title 67 / Chapter 3 / Section 67-3-812
Dyed fuel pump display
Status: in_force

(a) A vendor delivering dyed diesel fuel to consumers through pumps shall be required to prominently display on such pumps the language "Dyed Diesel Fuel - Nontaxable Use Only - Penalty for Taxable Use - Off Highway, Not Legal for Motor Vehicle Use" as presently required by the internal revenue service or environmental protection agency. Such display shall remain a requirement until the general assembly, by statute, changes such requirements, notwithstanding either of such federal agencies altering or removing such requirement from its regulations. (b) The commissioner may assess a civil penalty of one hundred dollars ($100) for each month in violation, or portion of a month, against a person who fails to comply with this section. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1912.
(a) A vendor delivering dyed diesel fuel to consumers through pumps shall be required to prominently display on such pumps the language "Dyed Diesel Fuel - Nontaxable Use Only - Penalty for Taxable Use - Off Highway, Not Legal for Motor Vehicle Use" as presently required by the internal revenue service or environmental protection agency. Such display shall remain a requirement until the general assembly, by statute, changes such requirements, notwithstanding either of such federal agencies altering or removing such requirement from its regulations.
(b) The commissioner may assess a civil penalty of one hundred dollars ($100) for each month in violation, or portion of a month, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1912.
Tenn. Code Ann. § 67-3-612 — TN Code / Title 67 / Chapter 3 / Section 67-3-612
Bond increase
Status: in_force

(a) If the commissioner determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the state of taxes, fees, penalty and interest for which the licensee is or may become liable, the licensee shall, upon written demand from the commissioner, file a new bond or increase the cash deposit. The commissioner shall allow the licensee at least fifteen (15) days to secure the increased bond or cash deposit. (b) The new bond or cash deposit must meet the requirements set forth in this chapter. (c) If the new bond or cash deposit required under this section is unsatisfactory, the commissioner shall cancel the licensee's certificate. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1712.
(a) If the commissioner determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the state of taxes, fees, penalty and interest for which the licensee is or may become liable, the licensee shall, upon written demand from the commissioner, file a new bond or increase the cash deposit. The commissioner shall allow the licensee at least fifteen (15) days to secure the increased bond or cash deposit.
(b) The new bond or cash deposit must meet the requirements set forth in this chapter.
(c) If the new bond or cash deposit required under this section is unsatisfactory, the commissioner shall cancel the licensee's certificate.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1712.
Tenn. Code Ann. § 67-1-704 — TN Code / Title 67 / Chapter 1 / Section 67-1-704
Payment to county - Form and receipt
Status: in_force

(a) The trustee shall receive, in discharge of public taxes and other dues to the state, besides the constitutional and lawful currency of the United States: (1) Warrants on the state treasury legally outstanding in the hands of each person to whom issued and unpaid; (2) Coins of the United States; (3) United States legal tender notes; (4) Federal reserve notes; and (5) In those counties having a population, according to the 1990 federal census or any subsequent federal census, of not less than thirty-four thousand eight hundred fifty (34,850) nor more than thirty-five thousand (35,000), payment by credit card or debit card. (b) (1) The trustee shall provide to each taxpayer a receipt printed or written in ink or indelible pencil, for all the taxes paid by the taxpayer. (2) If a portion of the tax notice is to be retained by the taxpayer, in lieu of the trustee mailing a separate receipt of the payment to the taxpayer, the tax notice shall: (A) Clearly state such fact; and (B) Inform the taxpayer that, if the taxpayer desires the trustee to mail a separate receipt of the payment to the taxpayer, the taxpayer must include a self-addressed, stamped envelope when the taxes are paid. (3) If the trustee provides a separate receipt of all taxes paid by the taxpayer, such receipt shall be numbered and dated. (c) (1) The trustee, on the payment of all state and county taxes, shall issue to the taxpayers a receipt showing the aggregate of state taxes and the aggregate of county taxes paid by the taxpayers, and each amount so separated and distinguished from the other amount in the receipt that the taxpayer may know, on reading the receipt, the taxes paid to the state and the taxes paid to the county. All tax receipts shall be so printed that, on the margin of the receipt at one (1) end, shall appear the separate levies composing the county rate and the purposes for which levied, and on the margin of the other end shall appear the separate levies composing the state rate and all purposes for which levied; provided, that, where it is impracticable literally to comply with the specific provisions of this subdivision (c)(1) with respect to the separation of state and county taxes, for any cause appearing to the commissioner of revenue, the commissioner is authorized to order such different arrangement of the tax receipt as will substantially comply with the requirements for the separation of the state and county taxes on the receipt. (2) In counties where the tax assessing and tax collecting authorities use mechanical devices for the printing of assessments and tax receipts, the trustee may omit from such receipts the listing of the several levies composing the county rate and the purposes for which levied and statements with regard to any state levies; provided, that any taxpayer requesting such statement with regard to the levies shall be furnished a statement by the trustee. (d) It is the duty of the county legislative body of each county to furnish the county trustee of the county with a sufficient number of tax receipts printed in duplicate and in a blank form in a book or books numbered from one (1) up, consecutively, and shall have the year for which the taxes are due printed in large figures, not less than one inch (1") deep, on the face of each receipt. The trustee shall be charged with these receipts, and must, in the trustee's final settlement, account for each blank receipt so received by the trustee. No payment to the trustee of any tax shall be legal and binding unless paid upon the regular tax receipt specified in this subsection (d), and duplicate receipts shall be preserved in the book or books, to be submitted to the county legislative body by the trustee whenever required to do so. The receipt book of duplicates, when filled, shall be filed in the office of the county clerk for reference, and shall be receipted for by the clerk and carefully preserved in the clerk's office as a record for the protection of taxpayers who have paid their taxes and lost or misplaced their receipts. (e) Any trustee that properly collects state and county taxes by credit or debit card is authorized to collect a fee for processing any payment by credit or debit card; provided, that the fee shall not exceed the amount that the card issuer charges the trustee in connection with honoring the credit or debit card payment. (f) As used in this section, unless the context otherwise requires: (1) "Credit card" has the same meaning as set forth in § 39-14-102 ; (2) "Debit card" has the same meaning as set forth in § 39-14-102 ; and (3) "Issuer" has the same meaning as set forth in § 39-14-102 . (g) If a payment by credit or debit card is not honored by the issuer, the trustee may collect a service charge from the person who owes the public taxes. The service charge is in addition to the public taxes for which the credit or debit card was used and the original processing fee. The amount of the service charge shall be the same amount as the fee charged by the trustee for the collection of a check drawn on an account with insufficient funds. Code 1858, § 603; Acts 1869-1870, ch. 81, § 2; 1879, ch. 139, § 4; 1889, ch. 200, § 1; integrated in Shan., §§ 871-873; mod. Code 1932, §§ 1550-1553; modified; Acts 1907, ch. 602, § 42; 1925, ch. 135, § 2; 1937, ch. 46, § 1; C. Supp. 1950, § 1551; Acts 1957, ch. 147, § 1; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-1108 -- 67-1111; Acts 1999, ch. 474, §§ 1, 2; 2004, ch. 682, § 1.
(a) The trustee shall receive, in discharge of public taxes and other dues to the state, besides the constitutional and lawful currency of the United States: (1) Warrants on the state treasury legally outstanding in the hands of each person to whom issued and unpaid; (2) Coins of the United States; (3) United States legal tender notes; (4) Federal reserve notes; and (5) In those counties having a population, according to the 1990 federal census or any subsequent federal census, of not less than thirty-four thousand eight hundred fifty (34,850) nor more than thirty-five thousand (35,000), payment by credit card or debit card.
(1) Warrants on the state treasury legally outstanding in the hands of each person to whom issued and unpaid;
(2) Coins of the United States;
(3) United States legal tender notes;
(4) Federal reserve notes; and
(5) In those counties having a population, according to the 1990 federal census or any subsequent federal census, of not less than thirty-four thousand eight hundred fifty (34,850) nor more than thirty-five thousand (35,000), payment by credit card or debit card.
(b) (1) The trustee shall provide to each taxpayer a receipt printed or written in ink or indelible pencil, for all the taxes paid by the taxpayer. (2) If a portion of the tax notice is to be retained by the taxpayer, in lieu of the trustee mailing a separate receipt of the payment to the taxpayer, the tax notice shall: (A) Clearly state such fact; and (B) Inform the taxpayer that, if the taxpayer desires the trustee to mail a separate receipt of the payment to the taxpayer, the taxpayer must include a self-addressed, stamped envelope when the taxes are paid. (3) If the trustee provides a separate receipt of all taxes paid by the taxpayer, such receipt shall be numbered and dated.
(1) The trustee shall provide to each taxpayer a receipt printed or written in ink or indelible pencil, for all the taxes paid by the taxpayer.
(2) If a portion of the tax notice is to be retained by the taxpayer, in lieu of the trustee mailing a separate receipt of the payment to the taxpayer, the tax notice shall: (A) Clearly state such fact; and (B) Inform the taxpayer that, if the taxpayer desires the trustee to mail a separate receipt of the payment to the taxpayer, the taxpayer must include a self-addressed, stamped envelope when the taxes are paid.
(A) Clearly state such fact; and
(B) Inform the taxpayer that, if the taxpayer desires the trustee to mail a separate receipt of the payment to the taxpayer, the taxpayer must include a self-addressed, stamped envelope when the taxes are paid.
(3) If the trustee provides a separate receipt of all taxes paid by the taxpayer, such receipt shall be numbered and dated.
(c) (1) The trustee, on the payment of all state and county taxes, shall issue to the taxpayers a receipt showing the aggregate of state taxes and the aggregate of county taxes paid by the taxpayers, and each amount so separated and distinguished from the other amount in the receipt that the taxpayer may know, on reading the receipt, the taxes paid to the state and the taxes paid to the county. All tax receipts shall be so printed that, on the margin of the receipt at one (1) end, shall appear the separate levies composing the county rate and the purposes for which levied, and on the margin of the other end shall appear the separate levies composing the state rate and all purposes for which levied; provided, that, where it is impracticable literally to comply with the specific provisions of this subdivision (c)(1) with respect to the separation of state and county taxes, for any cause appearing to the commissioner of revenue, the commissioner is authorized to order such different arrangement of the tax receipt as will substantially comply with the requirements for the separation of the state and county taxes on the receipt. (2) In counties where the tax assessing and tax collecting authorities use mechanical devices for the printing of assessments and tax receipts, the trustee may omit from such receipts the listing of the several levies composing the county rate and the purposes for which levied and statements with regard to any state levies; provided, that any taxpayer requesting such statement with regard to the levies shall be furnished a statement by the trustee.
(1) The trustee, on the payment of all state and county taxes, shall issue to the taxpayers a receipt showing the aggregate of state taxes and the aggregate of county taxes paid by the taxpayers, and each amount so separated and distinguished from the other amount in the receipt that the taxpayer may know, on reading the receipt, the taxes paid to the state and the taxes paid to the county. All tax receipts shall be so printed that, on the margin of the receipt at one (1) end, shall appear the separate levies composing the county rate and the purposes for which levied, and on the margin of the other end shall appear the separate levies composing the state rate and all purposes for which levied; provided, that, where it is impracticable literally to comply with the specific provisions of this subdivision (c)(1) with respect to the separation of state and county taxes, for any cause appearing to the commissioner of revenue, the commissioner is authorized to order such different arrangement of the tax receipt as will substantially comply with the requirements for the separation of the state and county taxes on the receipt.
(2) In counties where the tax assessing and tax collecting authorities use mechanical devices for the printing of assessments and tax receipts, the trustee may omit from such receipts the listing of the several levies composing the county rate and the purposes for which levied and statements with regard to any state levies; provided, that any taxpayer requesting such statement with regard to the levies shall be furnished a statement by the trustee.
(d) It is the duty of the county legislative body of each county to furnish the county trustee of the county with a sufficient number of tax receipts printed in duplicate and in a blank form in a book or books numbered from one (1) up, consecutively, and shall have the year for which the taxes are due printed in large figures, not less than one inch (1") deep, on the face of each receipt. The trustee shall be charged with these receipts, and must, in the trustee's final settlement, account for each blank receipt so received by the trustee. No payment to the trustee of any tax shall be legal and binding unless paid upon the regular tax receipt specified in this subsection (d), and duplicate receipts shall be preserved in the book or books, to be submitted to the county legislative body by the trustee whenever required to do so. The receipt book of duplicates, when filled, shall be filed in the office of the county clerk for reference, and shall be receipted for by the clerk and carefully preserved in the clerk's office as a record for the protection of taxpayers who have paid their taxes and lost or misplaced their receipts.
(e) Any trustee that properly collects state and county taxes by credit or debit card is authorized to collect a fee for processing any payment by credit or debit card; provided, that the fee shall not exceed the amount that the card issuer charges the trustee in connection with honoring the credit or debit card payment.
(f) As used in this section, unless the context otherwise requires: (1) "Credit card" has the same meaning as set forth in § 39-14-102 ; (2) "Debit card" has the same meaning as set forth in § 39-14-102 ; and (3) "Issuer" has the same meaning as set forth in § 39-14-102 .
(1) "Credit card" has the same meaning as set forth in § 39-14-102 ;
(2) "Debit card" has the same meaning as set forth in § 39-14-102 ; and
(3) "Issuer" has the same meaning as set forth in § 39-14-102 .
(g) If a payment by credit or debit card is not honored by the issuer, the trustee may collect a service charge from the person who owes the public taxes. The service charge is in addition to the public taxes for which the credit or debit card was used and the original processing fee. The amount of the service charge shall be the same amount as the fee charged by the trustee for the collection of a check drawn on an account with insufficient funds.
Code 1858, § 603; Acts 1869-1870, ch. 81, § 2; 1879, ch. 139, § 4; 1889, ch. 200, § 1; integrated in Shan., §§ 871-873; mod. Code 1932, §§ 1550-1553; modified; Acts 1907, ch. 602, § 42; 1925, ch. 135, § 2; 1937, ch. 46, § 1; C. Supp. 1950, § 1551; Acts 1957, ch. 147, § 1; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-1108 -- 67-1111; Acts 1999, ch. 474, §§ 1, 2; 2004, ch. 682, § 1.
Tenn. Code Ann. § 67-4-1701 — TN Code / Title 67 / Chapter 4 / Section 67-4-1701
Privilege tax established - Collection
Status: in_force

The engaging in any vocation, profession, business or occupation named in this part is declared to be a privilege taxable by the state alone. The privilege tax established in this part shall be collected by the commissioner of revenue and deposited into the state general fund, except as otherwise provided for in this part. Acts 1992, ch. 529, § 8; 2009, ch. 530, § 66.
The engaging in any vocation, profession, business or occupation named in this part is declared to be a privilege taxable by the state alone. The privilege tax established in this part shall be collected by the commissioner of revenue and deposited into the state general fund, except as otherwise provided for in this part.
Acts 1992, ch. 529, § 8; 2009, ch. 530, § 66.
Tenn. Code Ann. § 67-8-502 — TN Code / Title 67 / Chapter 8 / Section 67-8-502
[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Election of provisions - Invocation of provisions by election - Effect of election
Status: in_force

In any case in which this state and one (1) or more other states each claims that it was the domicile of a decedent at the time of death, and no judicial determination of domicile for inheritance tax purposes has been made in any such states, any executor, or the taxing official of any such state, may elect to invoke this part. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state, and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of such notice of election. If such election be rejected, no further proceedings shall be had under this part. If such election be not rejected, the dispute as to the inheritance taxes shall be determined solely as provided in this part, and no other proceedings to determine or assess such inheritance taxes shall thereafter be instituted in the courts of this state or otherwise. Acts 1951, ch. 183, § 2 (Williams, § 1295.2); T.C.A. (orig. ed.), § 30-1639.
In any case in which this state and one (1) or more other states each claims that it was the domicile of a decedent at the time of death, and no judicial determination of domicile for inheritance tax purposes has been made in any such states, any executor, or the taxing official of any such state, may elect to invoke this part. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state, and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of such notice of election. If such election be rejected, no further proceedings shall be had under this part. If such election be not rejected, the dispute as to the inheritance taxes shall be determined solely as provided in this part, and no other proceedings to determine or assess such inheritance taxes shall thereafter be instituted in the courts of this state or otherwise.
Acts 1951, ch. 183, § 2 (Williams, § 1295.2); T.C.A. (orig. ed.), § 30-1639.
Tenn. Code Ann. § 67-1-1305 — TN Code / Title 67 / Chapter 1 / Section 67-1-1305
Compensation of witness
Status: in_force

Any persons, firms or corporations so subpoenaed shall be reimbursed necessary traveling expenses from their homes to the place of hearing and other necessary expenses, as determined by the commissioner or the comptroller of the treasury, and those persons, firms or corporations not employees of the state shall be paid at the rate of five dollars ($5.00) per day for each day or portion of a day in attendance at such hearings. Acts 1963, ch. 90, § 5; T.C.A., § 67-5505.
Any persons, firms or corporations so subpoenaed shall be reimbursed necessary traveling expenses from their homes to the place of hearing and other necessary expenses, as determined by the commissioner or the comptroller of the treasury, and those persons, firms or corporations not employees of the state shall be paid at the rate of five dollars ($5.00) per day for each day or portion of a day in attendance at such hearings.
Acts 1963, ch. 90, § 5; T.C.A., § 67-5505.
Tenn. Code Ann. § 67-8-301 — TN Code / Title 67 / Chapter 8 / Section 67-8-301
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Construction
Status: in_force

This part and part 4 of this chapter shall in no wise be construed impliedly or expressly to repeal or modify the Tennessee Estate Tax Law, compiled in part 2 of this chapter. Acts 1929 (Ex. Sess.), ch. 29, § 6(1); Code 1932, § 1294; T.C.A. (orig. ed.), § 30-1637.
This part and part 4 of this chapter shall in no wise be construed impliedly or expressly to repeal or modify the Tennessee Estate Tax Law, compiled in part 2 of this chapter.
Acts 1929 (Ex. Sess.), ch. 29, § 6(1); Code 1932, § 1294; T.C.A. (orig. ed.), § 30-1637.
Tenn. Code Ann. § 67-1-205 — TN Code / Title 67 / Chapter 1 / Section 67-1-205
Development of assessment procedures - Rules and regulations
Status: in_force

(a) It is the duty of the division of property assessments, under the direction and supervision of the state board of equalization, to undertake the development of methods and procedures to assist and guide local assessors of property and boards of equalization in officially administering the annual assessment process and in maintenance of assessments through a process of updating valuations, property ownership records and other information and records required by sound assessment practices. (b) The board may promulgate rules and regulations to provide for such a system of assessments and to prescribe the participation in the system of assessments of local assessors of property and boards of equalization. Acts 1973, ch. 226, § 2; T.C.A., § 67-235.
(a) It is the duty of the division of property assessments, under the direction and supervision of the state board of equalization, to undertake the development of methods and procedures to assist and guide local assessors of property and boards of equalization in officially administering the annual assessment process and in maintenance of assessments through a process of updating valuations, property ownership records and other information and records required by sound assessment practices.
(b) The board may promulgate rules and regulations to provide for such a system of assessments and to prescribe the participation in the system of assessments of local assessors of property and boards of equalization.
Acts 1973, ch. 226, § 2; T.C.A., § 67-235.
Tenn. Code Ann. § 67-6-521 — TN Code / Title 67 / Chapter 6 / Section 67-6-521
Compensation for costs incurred by dealers in accounting for and remitting sales and use taxes to state
Status: in_force

(a) This section applies to dealers who are required to register for and collect and remit the sales and use tax imposed on items of tangible personal property under this chapter when such items are sold during the period of time beginning July 1, 2022, and ending June 30, 2023. (b) For purposes of compensating a dealer in accounting for and remitting the tax imposed by this chapter, a dealer is allowed a deduction of tax due, reported, and remitted to the department of revenue as follows: (1) The deduction must be applied only to the state portion of the sales and use tax levied under part 2 of this chapter; (2) Two percent (2%) of the first two thousand five hundred dollars ($2,500) on each report; and (3) One and fifteen one-hundredths percent (1.15%) of the amount over two thousand five hundred dollars ($2,500) on each report. (c) A deduction from tax due is not allowed if any such report or remittance of tax is delinquent. (d) Notwithstanding subsection (b), the deduction provided by this section is limited to a maximum of twenty-five dollars ($25.00) per report. (e) Notwithstanding another law to the contrary, an amount equal to the excess of the amount calculated by the formula set forth in subsection (b), over and above the twenty-five-dollar limit imposed by subsection (d), must be retained by the state and deposited in the state's general fund. Added by 2022 Tenn. Acts, ch. 1082,s 1, eff. 7/1/2022.
(a) This section applies to dealers who are required to register for and collect and remit the sales and use tax imposed on items of tangible personal property under this chapter when such items are sold during the period of time beginning July 1, 2022, and ending June 30, 2023.
(b) For purposes of compensating a dealer in accounting for and remitting the tax imposed by this chapter, a dealer is allowed a deduction of tax due, reported, and remitted to the department of revenue as follows: (1) The deduction must be applied only to the state portion of the sales and use tax levied under part 2 of this chapter; (2) Two percent (2%) of the first two thousand five hundred dollars ($2,500) on each report; and (3) One and fifteen one-hundredths percent (1.15%) of the amount over two thousand five hundred dollars ($2,500) on each report.
(1) The deduction must be applied only to the state portion of the sales and use tax levied under part 2 of this chapter;
(2) Two percent (2%) of the first two thousand five hundred dollars ($2,500) on each report; and
(3) One and fifteen one-hundredths percent (1.15%) of the amount over two thousand five hundred dollars ($2,500) on each report.
(c) A deduction from tax due is not allowed if any such report or remittance of tax is delinquent.
(d) Notwithstanding subsection (b), the deduction provided by this section is limited to a maximum of twenty-five dollars ($25.00) per report.
(e) Notwithstanding another law to the contrary, an amount equal to the excess of the amount calculated by the formula set forth in subsection (b), over and above the twenty-five-dollar limit imposed by subsection (d), must be retained by the state and deposited in the state's general fund.
Added by 2022 Tenn. Acts, ch. 1082,s 1, eff. 7/1/2022.
Tenn. Code Ann. § 67-4-1009 — TN Code / Title 67 / Chapter 4 / Section 67-4-1009
Distributors or dealers - Compensation
Status: in_force

(a) For the purpose of compensating the dealer or distributor of tobacco products other than cigarettes in accounting for and remitting the tax and for the risk of loss and other expenses involved, the dealer shall be allowed two percent (2%) of the tax as the dealer's compensation, if the tax is not delinquent or deficient when paid. (b) The commissioner is empowered to allow any manufacturing distributor or wholesale dealer and jobber, as defined in this part, a discount of an amount not to exceed four and fifteen hundredths percent (4.15%) of the value of the stamps as compensation for selling and affixing the stamps to tobacco products. (c) The compensation and/or discount provided for in subsections (a) and (b) shall not apply to the fee imposed by § 67-4-1004(b) . Acts 1937, ch. 133, §§ 4, 6; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; 1941, ch. 126, § 1; 1949, ch. 191, § 1; mod. C. Supp. 1950, §§ 1238.1, 1238.3 (Williams, §§ 1213.4, 1213.6); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, §§ 1, 2; 1965, ch. 118, §§ 2, 5; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), §§ 67-3102, 67-3106; Acts 1985, ch. 179, § 7.
(a) For the purpose of compensating the dealer or distributor of tobacco products other than cigarettes in accounting for and remitting the tax and for the risk of loss and other expenses involved, the dealer shall be allowed two percent (2%) of the tax as the dealer's compensation, if the tax is not delinquent or deficient when paid.
(b) The commissioner is empowered to allow any manufacturing distributor or wholesale dealer and jobber, as defined in this part, a discount of an amount not to exceed four and fifteen hundredths percent (4.15%) of the value of the stamps as compensation for selling and affixing the stamps to tobacco products.
(c) The compensation and/or discount provided for in subsections (a) and (b) shall not apply to the fee imposed by § 67-4-1004(b) .
Acts 1937, ch. 133, §§ 4, 6; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; 1941, ch. 126, § 1; 1949, ch. 191, § 1; mod. C. Supp. 1950, §§ 1238.1, 1238.3 (Williams, §§ 1213.4, 1213.6); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, §§ 1, 2; 1965, ch. 118, §§ 2, 5; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), §§ 67-3102, 67-3106; Acts 1985, ch. 179, § 7.
Tenn. Code Ann. § 67-1-1008 — TN Code / Title 67 / Chapter 1 / Section 67-1-1008
Penalty and costs
Status: in_force

If the back assessment or reassessment is sustained, the cost of the proceeding shall be added to the taxes and collectible as such. If the back assessment or reassessment is set aside, the cost shall be paid by the jurisdiction to which the taxes would have been payable, or by the complainant if the board determines the complaint was filed or prosecuted by the complainant without good cause. In a case of connivance, fraud, deception, misrepresentation, or failure to file a personal property schedule, the board may impose a penalty not to exceed fifteen percent (15%) of the taxes due, which shall be added to the taxes due and be collectible as such. Acts 1907, ch. 602, § 30; Shan., §§ 823a5, 823a6; Code 1932, §§ 1504, 1505; T.C.A. (orig. ed.), §§ 67-1209, 67-1210; Acts 1993, ch. 315, § 13.
If the back assessment or reassessment is sustained, the cost of the proceeding shall be added to the taxes and collectible as such. If the back assessment or reassessment is set aside, the cost shall be paid by the jurisdiction to which the taxes would have been payable, or by the complainant if the board determines the complaint was filed or prosecuted by the complainant without good cause. In a case of connivance, fraud, deception, misrepresentation, or failure to file a personal property schedule, the board may impose a penalty not to exceed fifteen percent (15%) of the taxes due, which shall be added to the taxes due and be collectible as such.
Acts 1907, ch. 602, § 30; Shan., §§ 823a5, 823a6; Code 1932, §§ 1504, 1505; T.C.A. (orig. ed.), §§ 67-1209, 67-1210; Acts 1993, ch. 315, § 13.
Tenn. Code Ann. § 67-6-352 — TN Code / Title 67 / Chapter 6 / Section 67-6-352
Pharmacies and home health care providers
Status: in_force

(a) Notwithstanding any provision of this chapter to the contrary, pharmacies and home health care providers engaged in the business of rendering outpatient health care services to human beings are the consumers or users of all tangible personal property or taxable services purchased for use, consumption or rental in providing the health care service. The sellers of taxable services or of tangible personal property not otherwise exempt from tax must collect from the pharmacy or home health care provider the appropriate tax, unless the pharmacy or home health care provider is exempt from paying the sales or use tax under § 67-6-322 . (b) For purposes of this section, the tangible personal property subject to tax when purchased for use in rendering outpatient health care services in the home or residence of a patient shall include, but not be limited to, mobility enhancing equipment and all durable medical equipment other than oxygen delivery equipment, kidney dialysis equipment and enteral feeding systems. Acts 1996, ch. 1057, § 2; 2008, ch. 1106, § 8.
(a) Notwithstanding any provision of this chapter to the contrary, pharmacies and home health care providers engaged in the business of rendering outpatient health care services to human beings are the consumers or users of all tangible personal property or taxable services purchased for use, consumption or rental in providing the health care service. The sellers of taxable services or of tangible personal property not otherwise exempt from tax must collect from the pharmacy or home health care provider the appropriate tax, unless the pharmacy or home health care provider is exempt from paying the sales or use tax under § 67-6-322 .
(b) For purposes of this section, the tangible personal property subject to tax when purchased for use in rendering outpatient health care services in the home or residence of a patient shall include, but not be limited to, mobility enhancing equipment and all durable medical equipment other than oxygen delivery equipment, kidney dialysis equipment and enteral feeding systems.
Acts 1996, ch. 1057, § 2; 2008, ch. 1106, § 8.
Tenn. Code Ann. § 67-5-2303 — TN Code / Title 67 / Chapter 5 / Section 67-5-2303
Equipment subject to lien
Status: in_force

Any machinery or equipment used by those in lawful possession thereof in cutting, severing, hauling or carrying away or sawing timber on or from land subject to any lien for delinquent taxes, interest or penalty thereon is subject to a lien for the enforcement of the liabilities established in this part and is subject to attachment for the enforcement of such lien in any suit brought under the several provisions of this part. Acts 1945, ch. 76, § 5; C. Supp. 1950, § 1593.5 (Williams, § 1789.16); T.C.A. (orig. ed.), § 67-1913.
Any machinery or equipment used by those in lawful possession thereof in cutting, severing, hauling or carrying away or sawing timber on or from land subject to any lien for delinquent taxes, interest or penalty thereon is subject to a lien for the enforcement of the liabilities established in this part and is subject to attachment for the enforcement of such lien in any suit brought under the several provisions of this part.
Acts 1945, ch. 76, § 5; C. Supp. 1950, § 1593.5 (Williams, § 1789.16); T.C.A. (orig. ed.), § 67-1913.
Tenn. Code Ann. § 67-4-1026 — TN Code / Title 67 / Chapter 4 / Section 67-4-1026
Packaging to comply with federal laws and regulations
Status: in_force

(a) For the purposes of this section, "package" means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers. (b) No stamp may be affixed to, or made upon, any package of cigarettes, if: (1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act ( 15 U.S.C. § 1331 et seq.), for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States; (2) The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; (3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2); (4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754 ; or (5) The package in any way violates federal trademark or copyright laws. (c) Any person who sells or possesses for the purpose of sale a cigarette package to which is affixed a tax stamp in violation of subsection (b) commits a Class E felony. (d) Notwithstanding any other law, the commissioner shall revoke any license issued under this part to any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (b). (e) Notwithstanding any other law, the commissioner shall seize and destroy, or sell to the manufacturer, only for export, packages that do not comply with subsection (b). (f) A violation of subsection (b) is an unfair and deceptive act or practice under the Consumer Protection Act, § 47-18-104 . Acts 1999, ch. 280, § 1.
(a) For the purposes of this section, "package" means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.
(b) No stamp may be affixed to, or made upon, any package of cigarettes, if: (1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act ( 15 U.S.C. § 1331 et seq.), for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States; (2) The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; (3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2); (4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754 ; or (5) The package in any way violates federal trademark or copyright laws.
(1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act ( 15 U.S.C. § 1331 et seq.), for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;
(2) The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;
(3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2);
(4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754 ; or
(5) The package in any way violates federal trademark or copyright laws.
(c) Any person who sells or possesses for the purpose of sale a cigarette package to which is affixed a tax stamp in violation of subsection (b) commits a Class E felony.
(d) Notwithstanding any other law, the commissioner shall revoke any license issued under this part to any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (b).
(e) Notwithstanding any other law, the commissioner shall seize and destroy, or sell to the manufacturer, only for export, packages that do not comply with subsection (b).
(f) A violation of subsection (b) is an unfair and deceptive act or practice under the Consumer Protection Act, § 47-18-104 .
Acts 1999, ch. 280, § 1.
Tenn. Code Ann. § 67-4-1013 — TN Code / Title 67 / Chapter 4 / Section 67-4-1013
Search warrants
Status: in_force

Any duly authorized representative, agent or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers. Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; T.C.A. (orig. ed.), § 67-3111.
Any duly authorized representative, agent or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers.
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; T.C.A. (orig. ed.), § 67-3111.
Tenn. Code Ann. § 67-4-1401 — TN Code / Title 67 / Chapter 4 / Section 67-4-1401
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Consideration" means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person; (2) "Hotel" means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration; (3) "Municipality" means an incorporated city or town or a county, but does not include a county with a metropolitan form of government; (4) "Occupancy" means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel; (5) "Operator" means the person operating the hotel, whether as owner, lessee or otherwise; (6) "Person" means any individual, or group of individuals, that occupies the same room; (7) "Residential dwelling" means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare; (8) "Short-term rental unit" means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in § 68-14-302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in § 68-14-502 ; (9) "Short-term rental unit marketplace" means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant; (10) "Tourism" means attracting nonresidents to visit a particular municipality and encouraging those nonresidents to spend money in the municipality, which includes travel related to both leisure and business activities; (11) "Tourism development" means the acquisition and construction of, and financing and retirement of debt for, facilities related to tourism; (12) "Transient" means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days; and (13) "Vacation lodging service" means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. Amended by 2021 Tenn. Acts, ch. 496, s 1, eff. 7/1/2021. Amended by 2021 Tenn. Acts, ch. 496, s 2, eff. 7/1/2021. Amended by 2021 Tenn. Acts, ch. 334, s 1, eff. 7/1/2021. Amended by 2021 Tenn. Acts, ch. 264, Secs.s3, s4 eff. 4/30/2021. Amended by 2020 Tenn. Acts, ch. 787, s 7, eff. 1/1/2021. Amended by 2020 Tenn. Acts, ch. 787, s 6, eff. 1/1/2021. Amended by 2015 Tenn. Acts, ch. 395, s 1, eff. 5/8/2015. Acts 1988, ch. 982, § 2.
As used in this part, unless the context otherwise requires:
(1) "Consideration" means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person;
(2) "Hotel" means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration;
(3) "Municipality" means an incorporated city or town or a county, but does not include a county with a metropolitan form of government;
(4) "Occupancy" means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel;
(5) "Operator" means the person operating the hotel, whether as owner, lessee or otherwise;
(6) "Person" means any individual, or group of individuals, that occupies the same room;
(7) "Residential dwelling" means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare;
(8) "Short-term rental unit" means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in § 68-14-302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in § 68-14-502 ;
(9) "Short-term rental unit marketplace" means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant;
(10) "Tourism" means attracting nonresidents to visit a particular municipality and encouraging those nonresidents to spend money in the municipality, which includes travel related to both leisure and business activities;
(11) "Tourism development" means the acquisition and construction of, and financing and retirement of debt for, facilities related to tourism;
(12) "Transient" means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days; and
(13) "Vacation lodging service" means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units.
Amended by 2021 Tenn. Acts, ch. 496, s 1, eff. 7/1/2021.
Amended by 2021 Tenn. Acts, ch. 496, s 2, eff. 7/1/2021.
Amended by 2021 Tenn. Acts, ch. 334, s 1, eff. 7/1/2021.
Amended by 2021 Tenn. Acts, ch. 264, Secs.s3, s4 eff. 4/30/2021.
Amended by 2020 Tenn. Acts, ch. 787, s 7, eff. 1/1/2021.
Amended by 2020 Tenn. Acts, ch. 787, s 6, eff. 1/1/2021.
Amended by 2015 Tenn. Acts, ch. 395, s 1, eff. 5/8/2015.
Acts 1988, ch. 982, § 2.
Tenn. Code Ann. § 67-2-123 — TN Code / Title 67 / Chapter 2 / Section 67-2-123
Implementation of income tax incentive for participation in college savings plans
Status: in_force

(a) The department shall assist the board of trustees of the college savings trust fund program in the implementation of an income tax incentive established under § 49-7-805(4) that shall include, but not be limited to, college savings plan incentive inserts in the department's income tax notifications, providing college savings plan incentives information with any website tax payment form, sending other notifications about college savings incentives by electronic means, and providing information about college savings incentives through any other web-based means. (b) For any insert included in the mailing of renewal notices that causes the total postal weight to be over one ounce (1 oz.) as permitted by the United States postal service, the board of trustees of the college savings trust fund program shall pay the increased cost of mailing. Amended by 2017 Tenn. Acts, ch. 400, s 12, eff. 7/1/2017. Added by 2014 Tenn. Acts, ch. 910, s 28, eff. 5/13/2014.
(a) The department shall assist the board of trustees of the college savings trust fund program in the implementation of an income tax incentive established under § 49-7-805(4) that shall include, but not be limited to, college savings plan incentive inserts in the department's income tax notifications, providing college savings plan incentives information with any website tax payment form, sending other notifications about college savings incentives by electronic means, and providing information about college savings incentives through any other web-based means.
(b) For any insert included in the mailing of renewal notices that causes the total postal weight to be over one ounce (1 oz.) as permitted by the United States postal service, the board of trustees of the college savings trust fund program shall pay the increased cost of mailing.
Amended by 2017 Tenn. Acts, ch. 400, s 12, eff. 7/1/2017.
Added by 2014 Tenn. Acts, ch. 910, s 28, eff. 5/13/2014.
Tenn. Code Ann. § 67-5-1806 — TN Code / Title 67 / Chapter 5 / Section 67-5-1806
Bar to collection after ten years
Status: in_force

(a) All taxes assessed against real and personal property in this state shall be barred, discharged and uncollectible after the lapse of ten (10) years from April 1 of the year following the year in which such taxes become delinquent, whether suit be brought within that time or not to collect the taxes, and whether this section be pleaded in bar of such collection or not, unless the property in question be struck off and sold within such period of ten (10) years. (b) The bar against collection provided in subsection (a) shall be tolled: (1) As to taxes at issue in an administrative appeal before the state board of equalization, from the date of filing the appeal through issuance of the final assessment certificate and during the pendency of any judicial review thereof; (2) During the pendency of any appeal of an action to collect or enforce a lien for unpaid taxes; (3) During the pendency of any recovery action under chapter 1, part 9 of this title; (4) During the pendency of any suit to invalidate a tax sale; or (5) During the pendency of any bankruptcy or receivership proceedings affecting the taxing entity's collection rights or the term of any payment plan ordered in such proceedings. Amended by 2013 Tenn. Acts, ch. 353,s 6, eff. 5/13/2013. Acts 1957, ch. 402, §§ 1, 2; 1971, ch. 89, § 1; T.C.A., § 67-1326; Acts 1985, ch. 373, § 2; 1987, ch. 346, § 18; 2008, ch. 680, § 3.
(a) All taxes assessed against real and personal property in this state shall be barred, discharged and uncollectible after the lapse of ten (10) years from April 1 of the year following the year in which such taxes become delinquent, whether suit be brought within that time or not to collect the taxes, and whether this section be pleaded in bar of such collection or not, unless the property in question be struck off and sold within such period of ten (10) years.
(b) The bar against collection provided in subsection (a) shall be tolled: (1) As to taxes at issue in an administrative appeal before the state board of equalization, from the date of filing the appeal through issuance of the final assessment certificate and during the pendency of any judicial review thereof; (2) During the pendency of any appeal of an action to collect or enforce a lien for unpaid taxes; (3) During the pendency of any recovery action under chapter 1, part 9 of this title; (4) During the pendency of any suit to invalidate a tax sale; or (5) During the pendency of any bankruptcy or receivership proceedings affecting the taxing entity's collection rights or the term of any payment plan ordered in such proceedings.
(1) As to taxes at issue in an administrative appeal before the state board of equalization, from the date of filing the appeal through issuance of the final assessment certificate and during the pendency of any judicial review thereof;
(2) During the pendency of any appeal of an action to collect or enforce a lien for unpaid taxes;
(3) During the pendency of any recovery action under chapter 1, part 9 of this title;
(4) During the pendency of any suit to invalidate a tax sale; or
(5) During the pendency of any bankruptcy or receivership proceedings affecting the taxing entity's collection rights or the term of any payment plan ordered in such proceedings.
Amended by 2013 Tenn. Acts, ch. 353,s 6, eff. 5/13/2013.
Acts 1957, ch. 402, §§ 1, 2; 1971, ch. 89, § 1; T.C.A., § 67-1326; Acts 1985, ch. 373, § 2; 1987, ch. 346, § 18; 2008, ch. 680, § 3.
Tenn. Code Ann. § 67-4-1007 — TN Code / Title 67 / Chapter 4 / Section 67-4-1007
Counterfeiting and misuse of stamps
Status: in_force

Any person who shall falsely and fraudulently make, forge, alter or counterfeit a stamp or stamps so prescribed by the commissioner, or who shall cause or procure to be falsely or fraudulently made, forged, altered, or counterfeited such stamps, or make, cause to be made, or attempt to procure a counterfeit stamp, device or equipment that may be used alone, or in conjunction with some other device or equipment, for the purpose of fraudulently making a counterfeit stamp or tax indicia, or who shall knowingly and willfully utter, publish, pass or tender as true, any false, altered, forged, or counterfeited stamps prescribed by this part, or who shall reuse any stamp previously affixed, commits a Class E felony. Acts 1937, ch. 133, § 12; C. Supp. 1950, § 1238.9 (Williams, § 1213.12); 1970, ch. 407, § 2; T.C.A. (orig. ed.), § 67-3107; Acts 1989, ch. 591, § 96.
Any person who shall falsely and fraudulently make, forge, alter or counterfeit a stamp or stamps so prescribed by the commissioner, or who shall cause or procure to be falsely or fraudulently made, forged, altered, or counterfeited such stamps, or make, cause to be made, or attempt to procure a counterfeit stamp, device or equipment that may be used alone, or in conjunction with some other device or equipment, for the purpose of fraudulently making a counterfeit stamp or tax indicia, or who shall knowingly and willfully utter, publish, pass or tender as true, any false, altered, forged, or counterfeited stamps prescribed by this part, or who shall reuse any stamp previously affixed, commits a Class E felony.
Acts 1937, ch. 133, § 12; C. Supp. 1950, § 1238.9 (Williams, § 1213.12); 1970, ch. 407, § 2; T.C.A. (orig. ed.), § 67-3107; Acts 1989, ch. 591, § 96.
Tenn. Code Ann. § 67-5-1804 — TN Code / Title 67 / Chapter 5 / Section 67-5-1804
Discount for early payment
Status: in_force

(a) The governing body of any municipality or county may provide by appropriate ordinance or resolution enacted or adopted in connection with the levy of ad valorem real property taxes for any year for a discount of two percent (2%) of the ad valorem real property tax currently due, if such taxes are paid within thirty (30) days of the date on which such taxes are payable under § 67-1-701(a) and/or a discount of one percent (1%), if paid after more than thirty (30) but less than sixty (60) days after the date such taxes are payable under § 67-1-701(a) ; provided, that such discount shall apply only to the taxes paid by the taxpayer during the discount period for any taxpayer making a partial payment as authorized by law or for any taxpayer receiving tax relief under part 7 of this chapter. (b) Notwithstanding this section, in any county included in chapter 550, §§ 8 - 21 of the Public Acts of 1989, or in any county that by private act adopts similar provisions to those contained in such provisions of that act, if a county or municipality in such county has adopted a discount for early payment as provided in this section, pursuant to § 67-1-701 , and the trustee accepts property taxes prior to the first Monday in October, the discount applicable to payments during October shall be applicable to tax payments made prior to the first Monday in October. (c) As an alternative to the discount provided for in subsection (a), in accordance with § 67-1-702 , giving the county trustee the authority to collect taxes at any time after July 10, prior to the first Monday in October established by § 67-1-701 , the governing body of any municipality or county may provide by appropriate ordinance or resolution for a discount of three percent (3%) of the ad valorem real property tax to become due the first Monday in October, if such taxes are paid by the end of July; two percent (2%), if paid by the end of August; and one percent (1%), if paid by the end of September. The trustee may accept such early payments, in the trustee's discretion, based upon the trustee's capacity to effectively account for such payments. Nothing herein shall prevent any governing body from rescinding the adoption of such discounts at any time. (d) Nothing in this section shall be deemed to require early payment by any mortgagee, mortgage servicer, or escrow account holder; nor shall any mortgagee, mortgage servicer, or escrow account holder be required to notify any mortgagor or other party with respect to the availability of any such discounts. Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; Shan., § 865; mod. Code 1932, § 1545; Acts 1961, ch. 312, § 1; modified; 1982, ch. 819, § 1; T.C.A. (orig. ed.), § 67-1101(b); Acts 1987, ch. 346, § 15; 1988, ch. 795, § 21; 1989, ch. 291, § 6; 1989, ch. 550, §§ 6, 24; 1992, ch. 889, §§ 1-3; 1995, ch. 126, § 1.
(a) The governing body of any municipality or county may provide by appropriate ordinance or resolution enacted or adopted in connection with the levy of ad valorem real property taxes for any year for a discount of two percent (2%) of the ad valorem real property tax currently due, if such taxes are paid within thirty (30) days of the date on which such taxes are payable under § 67-1-701(a) and/or a discount of one percent (1%), if paid after more than thirty (30) but less than sixty (60) days after the date such taxes are payable under § 67-1-701(a) ; provided, that such discount shall apply only to the taxes paid by the taxpayer during the discount period for any taxpayer making a partial payment as authorized by law or for any taxpayer receiving tax relief under part 7 of this chapter.
(b) Notwithstanding this section, in any county included in chapter 550, §§ 8 - 21 of the Public Acts of 1989, or in any county that by private act adopts similar provisions to those contained in such provisions of that act, if a county or municipality in such county has adopted a discount for early payment as provided in this section, pursuant to § 67-1-701 , and the trustee accepts property taxes prior to the first Monday in October, the discount applicable to payments during October shall be applicable to tax payments made prior to the first Monday in October.
(c) As an alternative to the discount provided for in subsection (a), in accordance with § 67-1-702 , giving the county trustee the authority to collect taxes at any time after July 10, prior to the first Monday in October established by § 67-1-701 , the governing body of any municipality or county may provide by appropriate ordinance or resolution for a discount of three percent (3%) of the ad valorem real property tax to become due the first Monday in October, if such taxes are paid by the end of July; two percent (2%), if paid by the end of August; and one percent (1%), if paid by the end of September. The trustee may accept such early payments, in the trustee's discretion, based upon the trustee's capacity to effectively account for such payments. Nothing herein shall prevent any governing body from rescinding the adoption of such discounts at any time.
(d) Nothing in this section shall be deemed to require early payment by any mortgagee, mortgage servicer, or escrow account holder; nor shall any mortgagee, mortgage servicer, or escrow account holder be required to notify any mortgagor or other party with respect to the availability of any such discounts.
Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; Shan., § 865; mod. Code 1932, § 1545; Acts 1961, ch. 312, § 1; modified; 1982, ch. 819, § 1; T.C.A. (orig. ed.), § 67-1101(b); Acts 1987, ch. 346, § 15; 1988, ch. 795, § 21; 1989, ch. 291, § 6; 1989, ch. 550, §§ 6, 24; 1992, ch. 889, §§ 1-3; 1995, ch. 126, § 1.
Tenn. Code Ann. § 67-6-311 — TN Code / Title 67 / Chapter 6 / Section 67-6-311
Construction machinery transferred between parent and subsidiary corporations
Status: repealed

There is exempt from the tax imposed by this chapter the sale, transfer, or lease of construction machinery, as defined in § 67-6-102 , to or from a parent corporation and a wholly-owned subsidiary to the extent that sales or use tax at the full rate provided by Tennessee law has been previously paid on such machinery by such parent or subsidiary corporation. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1987, ch. 295, § 2.
There is exempt from the tax imposed by this chapter the sale, transfer, or lease of construction machinery, as defined in § 67-6-102 , to or from a parent corporation and a wholly-owned subsidiary to the extent that sales or use tax at the full rate provided by Tennessee law has been previously paid on such machinery by such parent or subsidiary corporation.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1987, ch. 295, § 2.
Tenn. Code Ann. § 67-3-1304 — TN Code / Title 67 / Chapter 3 / Section 67-3-1304
Annual returns by limited user - Equipment reports
Status: in_force

(a) For the purpose of determining the amount of tax imposed by part 2 of this chapter, each limited user shall file with the commissioner, on a form prescribed by the commissioner, an annual return which shall include the total number of gallons of dyed and the total number of gallons of undyed fuel used by the limited user within the state during the preceding calendar year. Annual returns and remittances thereon shall be filed not later than March 31 following the close of the preceding calendar year. Returns shall be executed under a declaration of penalty of perjury and shall be filed each year whether or not any dyed or undyed fuel was used in the preceding calendar year. (b) A limited user who uses undyed fuel in any diesel-powered highway vehicle shall report each piece of equipment in which it is consumed. Under no circumstances may a limited user use dyed diesel fuel in a diesel-powered highway vehicle. Odometer readings of equipment at both the beginning and the end of the month shall be furnished, together with other information as required by the commissioner. The limited user shall keep the odometers on all highway vehicles in good working order at all times. The limited user need not provide odometer readings if excused by the commissioner for good cause shown. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2404.
(a) For the purpose of determining the amount of tax imposed by part 2 of this chapter, each limited user shall file with the commissioner, on a form prescribed by the commissioner, an annual return which shall include the total number of gallons of dyed and the total number of gallons of undyed fuel used by the limited user within the state during the preceding calendar year. Annual returns and remittances thereon shall be filed not later than March 31 following the close of the preceding calendar year. Returns shall be executed under a declaration of penalty of perjury and shall be filed each year whether or not any dyed or undyed fuel was used in the preceding calendar year.
(b) A limited user who uses undyed fuel in any diesel-powered highway vehicle shall report each piece of equipment in which it is consumed. Under no circumstances may a limited user use dyed diesel fuel in a diesel-powered highway vehicle. Odometer readings of equipment at both the beginning and the end of the month shall be furnished, together with other information as required by the commissioner. The limited user shall keep the odometers on all highway vehicles in good working order at all times. The limited user need not provide odometer readings if excused by the commissioner for good cause shown.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2404.
Tenn. Code Ann. § 67-5-1011 — TN Code / Title 67 / Chapter 5 / Section 67-5-1011
Land classified prior to July 1, 1984 - Classification change in certain counties
Status: in_force

In counties having a population according to the 1980 federal census or any subsequent federal census of not less than thirteen thousand nine hundred (13,900) nor more than fourteen thousand (14,000), §§ 67-5-1002(5) , 67-5-1003(3) , and 67-5-1004(7) , concerning the maximum limit of acreage available for any one (1) owner under this part, shall operate to change the classification of any land which has been classified under this part prior to July 1, 1984. Acts 1987, ch. 207, § 1.
In counties having a population according to the 1980 federal census or any subsequent federal census of not less than thirteen thousand nine hundred (13,900) nor more than fourteen thousand (14,000), §§ 67-5-1002(5) , 67-5-1003(3) , and 67-5-1004(7) , concerning the maximum limit of acreage available for any one (1) owner under this part, shall operate to change the classification of any land which has been classified under this part prior to July 1, 1984.
Acts 1987, ch. 207, § 1.
Tenn. Code Ann. § 67-3-514 — TN Code / Title 67 / Chapter 3 / Section 67-3-514
Inclusion of taxes and fees in sales price
Status: in_force

The taxes and fees imposed by this chapter on petroleum products shall be included in the sales price, for the purpose of determining sales price under the Retailers' Sales Tax Act, compiled in chapter 6 of this title, for calculating any applicable sales or use tax, even though the taxes and fees may be separately stated by the vendor. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1614.
The taxes and fees imposed by this chapter on petroleum products shall be included in the sales price, for the purpose of determining sales price under the Retailers' Sales Tax Act, compiled in chapter 6 of this title, for calculating any applicable sales or use tax, even though the taxes and fees may be separately stated by the vendor.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1614.
Tenn. Code Ann. § 67-5-2801 — TN Code / Title 67 / Chapter 5 / Section 67-5-2801
Industrial and commercial personal property taxes, penalties, interest, attorney fees and costs - Waiver of enforcement and collection
Status: in_force

(a) The trustee or collector may request the delinquent tax attorney to seek court approval in order to waive the enforcement and collection of all, but not a portion of, industrial and commercial personal property taxes, penalties, interest, attorney fees and costs. All of the following must be determined and attested to by the trustee or collector before a court may approve a waiver: (1) The taxpayer has ceased all business operations; (2) No personal property subject to the tax can be found; and (3) Neither fraud nor an intention to avoid payment of the taxes on the part of the taxpayer caused the circumstances giving rise to such waiver. (b) In order to waive the enforcement and collection of taxes, including penalties, interest, or attorney fees and costs, imposed on public utility personal property or personal property of modern market telecommunications providers, the trustee or collector must first confirm with the comptroller of the treasury that such taxpayer's local assessment only includes personal property and does not include any real property. If such taxpayer is still operating, then no waiver may be requested or approved even if the local assessment only includes personal property and no personal property can be found in the trustee's or the collector's jurisdiction. If such taxpayer has ceased all operations and the local assessment does not include any real property, then the trustee or the collector may request a waiver in accordance with subdivisions (a)(1)-(3). (c) The trustee or collector is required to submit a report to the chief executive officer of the local government and the county assessor of all waivers approved by the court when no delinquent tax lawsuit has been filed. The report shall contain the taxpayer's name and amount of taxes, penalties, interest, attorney fees, and costs waived. The waivers approved by the court under this subsection (c) are to be included and written as a credit in the monthly settlement and annual statement in accordance with § 67-5-1903 . (d) With respect to delinquent personal property taxes being waived under this section, for which the delinquent lawsuit has been filed, the court having jurisdiction of the delinquent tax lawsuit may, upon motion by the delinquent tax attorney and a finding that the factors outlined in subdivisions (a)(1)-(3) or subsection (b) exist, order the waiver of enforcement and collection of all, but not a portion of, such personal property taxes, penalties, interest, attorney fees and costs. Amended by 2019 Tenn. Acts, ch. 220,s 2, eff. 7/1/2019. Amended by 2017 Tenn. Acts, ch. 490,s 11, eff. 6/6/2017. Amended by 2013 Tenn. Acts, ch. 353,s 18, eff. 5/13/2013. Acts 1999, ch. 163, § 1.
(a) The trustee or collector may request the delinquent tax attorney to seek court approval in order to waive the enforcement and collection of all, but not a portion of, industrial and commercial personal property taxes, penalties, interest, attorney fees and costs. All of the following must be determined and attested to by the trustee or collector before a court may approve a waiver: (1) The taxpayer has ceased all business operations; (2) No personal property subject to the tax can be found; and (3) Neither fraud nor an intention to avoid payment of the taxes on the part of the taxpayer caused the circumstances giving rise to such waiver.
(1) The taxpayer has ceased all business operations;
(2) No personal property subject to the tax can be found; and
(3) Neither fraud nor an intention to avoid payment of the taxes on the part of the taxpayer caused the circumstances giving rise to such waiver.
(b) In order to waive the enforcement and collection of taxes, including penalties, interest, or attorney fees and costs, imposed on public utility personal property or personal property of modern market telecommunications providers, the trustee or collector must first confirm with the comptroller of the treasury that such taxpayer's local assessment only includes personal property and does not include any real property. If such taxpayer is still operating, then no waiver may be requested or approved even if the local assessment only includes personal property and no personal property can be found in the trustee's or the collector's jurisdiction. If such taxpayer has ceased all operations and the local assessment does not include any real property, then the trustee or the collector may request a waiver in accordance with subdivisions (a)(1)-(3).
(c) The trustee or collector is required to submit a report to the chief executive officer of the local government and the county assessor of all waivers approved by the court when no delinquent tax lawsuit has been filed. The report shall contain the taxpayer's name and amount of taxes, penalties, interest, attorney fees, and costs waived. The waivers approved by the court under this subsection (c) are to be included and written as a credit in the monthly settlement and annual statement in accordance with § 67-5-1903 .
(d) With respect to delinquent personal property taxes being waived under this section, for which the delinquent lawsuit has been filed, the court having jurisdiction of the delinquent tax lawsuit may, upon motion by the delinquent tax attorney and a finding that the factors outlined in subdivisions (a)(1)-(3) or subsection (b) exist, order the waiver of enforcement and collection of all, but not a portion of, such personal property taxes, penalties, interest, attorney fees and costs.
Amended by 2019 Tenn. Acts, ch. 220,s 2, eff. 7/1/2019.
Amended by 2017 Tenn. Acts, ch. 490,s 11, eff. 6/6/2017.
Amended by 2013 Tenn. Acts, ch. 353,s 18, eff. 5/13/2013.
Acts 1999, ch. 163, § 1.
Tenn. Code Ann. § 67-6-529 — TN Code / Title 67 / Chapter 6 / Section 67-6-529
Exemption certificate for railroad track materials and locomotive radiators
Status: in_force

(a) Railroads seeking to make purchases of railroad track materials or locomotive radiators subject to the exemption provided in § 67-6-340 shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner, and shall require information deemed necessary by the commissioner to establish that the applicant is a railroad making purchases of railroad track materials or locomotive radiators for use outside this state. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the exemption. (b) Railroads making purchases subject to the exemption provided in part 3 of this chapter shall keep records of all such purchases, establishing to the satisfaction of the commissioner that railroad track materials or locomotive radiators purchased were not used in Tennessee, but were removed from this state for use and consumption outside this state. Acts 1988, ch. 628, § 2.
(a) Railroads seeking to make purchases of railroad track materials or locomotive radiators subject to the exemption provided in § 67-6-340 shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner, and shall require information deemed necessary by the commissioner to establish that the applicant is a railroad making purchases of railroad track materials or locomotive radiators for use outside this state. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the exemption.
(b) Railroads making purchases subject to the exemption provided in part 3 of this chapter shall keep records of all such purchases, establishing to the satisfaction of the commissioner that railroad track materials or locomotive radiators purchased were not used in Tennessee, but were removed from this state for use and consumption outside this state.
Acts 1988, ch. 628, § 2.
Tenn. Code Ann. § 67-5-2409 — TN Code / Title 67 / Chapter 5 / Section 67-5-2409
Consolidation of suits - Amendment of suit
Status: in_force

(a) If any other suits for delinquent taxes are pending against any particular piece of property, such suits shall be consolidated as a matter of right upon the filing of a notice of consolidation on behalf of the complainant. All taxes for which any given piece of property is liable and for which suits are pending may be included in the final decree. (b) The consolidation shall include into one (1) proceeding all actions to collect and enforce all delinquent taxes owing against the parcel, including delinquent taxes that become delinquent after the original action was filed. Once consolidated, all delinquent taxes, including both those delinquent prior to the filing of the original complaint and those added later by consolidation, shall be included in the minimum bid to purchase the property at a tax sale. Consolidation of the actions to include more recent delinquent taxes owed shall not require the issuance, service, or delivery of additional leading process, summons, or notice to interested persons who were served or notified pursuant to the original complaint in accordance with § 67-5-2415 . After the notice of the consolidation is filed, the payment of the amount due for any of the years at issue in the consolidated proceeding shall not result in the dismissal of the consolidated proceeding until payment is made of all amounts due for all of the years that are the subject of the consolidated proceeding. Amended by 2018 Tenn. Acts, ch. 778,s 6, eff. 4/19/2018. Amended by 2013 Tenn. Acts, ch. 353,s 14, eff. 5/13/2013. Acts 1921, ch. 115, § 2; Shan. Supp., § 913b25; Code 1932, § 1600; T.C.A. (orig. ed.), § 67-2007; Acts 1993, ch. 47, § 2.
(a) If any other suits for delinquent taxes are pending against any particular piece of property, such suits shall be consolidated as a matter of right upon the filing of a notice of consolidation on behalf of the complainant. All taxes for which any given piece of property is liable and for which suits are pending may be included in the final decree.
(b) The consolidation shall include into one (1) proceeding all actions to collect and enforce all delinquent taxes owing against the parcel, including delinquent taxes that become delinquent after the original action was filed. Once consolidated, all delinquent taxes, including both those delinquent prior to the filing of the original complaint and those added later by consolidation, shall be included in the minimum bid to purchase the property at a tax sale. Consolidation of the actions to include more recent delinquent taxes owed shall not require the issuance, service, or delivery of additional leading process, summons, or notice to interested persons who were served or notified pursuant to the original complaint in accordance with § 67-5-2415 . After the notice of the consolidation is filed, the payment of the amount due for any of the years at issue in the consolidated proceeding shall not result in the dismissal of the consolidated proceeding until payment is made of all amounts due for all of the years that are the subject of the consolidated proceeding.
Amended by 2018 Tenn. Acts, ch. 778,s 6, eff. 4/19/2018.
Amended by 2013 Tenn. Acts, ch. 353,s 14, eff. 5/13/2013.
Acts 1921, ch. 115, § 2; Shan. Supp., § 913b25; Code 1932, § 1600; T.C.A. (orig. ed.), § 67-2007; Acts 1993, ch. 47, § 2.
Tenn. Code Ann. § 67-6-230 — TN Code / Title 67 / Chapter 6 / Section 67-6-230
Prepaid telephone calling cards
Status: in_force

Notwithstanding any other law to the contrary, the sale of a prepaid calling service and prepaid wireless calling service shall be subject to the tax levied on the sale of tangible personal property at retail by § 67-6-202 at the time of the sale or recharge of the calling card or authorization code. No additional tax imposed by this chapter shall be due when the telecommunication service is accessed or received by the user of the calling card or authorization code. Amended by 2015 Tenn. Acts, ch. 273,s 4, eff. 10/1/2015. Acts 2003, ch. 357, § 38; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 69; 2007, ch. 602, §§ 51, 53, 85; 2009, ch. 530, § 51.
Notwithstanding any other law to the contrary, the sale of a prepaid calling service and prepaid wireless calling service shall be subject to the tax levied on the sale of tangible personal property at retail by § 67-6-202 at the time of the sale or recharge of the calling card or authorization code. No additional tax imposed by this chapter shall be due when the telecommunication service is accessed or received by the user of the calling card or authorization code.
Amended by 2015 Tenn. Acts, ch. 273,s 4, eff. 10/1/2015.
Acts 2003, ch. 357, § 38; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 69; 2007, ch. 602, §§ 51, 53, 85; 2009, ch. 530, § 51.
Tenn. Code Ann. § 67-6-228 — TN Code / Title 67 / Chapter 6 / Section 67-6-228
Food retail sales tax
Status: in_force

(a) Notwithstanding any provision of this part to the contrary, except as otherwise provided in subsection (b), the retail sale of food and food ingredients for human consumption shall be taxed at the rate of four percent (4%) of the sales price. (b) The retail sale of food and food ingredients sold as prepared food, alcoholic beverages, candy, dietary supplements and tobacco shall be taxed at the rate levied on the sale of tangible personal property at retail by § 67-6-202 . Amended by 2017 Tenn. Acts, ch. 181,s 30, eff. 7/1/2017. Amended by 2013 Tenn. Acts, ch. 323,s 1, eff. 7/1/2013. Acts 2002, ch. 856, § 6; 2003, ch. 357, § 36; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 600, § 1; 2007, ch. 602, §§ 51, 83; 2012, ch. 1058, § 1.
(a) Notwithstanding any provision of this part to the contrary, except as otherwise provided in subsection (b), the retail sale of food and food ingredients for human consumption shall be taxed at the rate of four percent (4%) of the sales price.
(b) The retail sale of food and food ingredients sold as prepared food, alcoholic beverages, candy, dietary supplements and tobacco shall be taxed at the rate levied on the sale of tangible personal property at retail by § 67-6-202 .
Amended by 2017 Tenn. Acts, ch. 181,s 30, eff. 7/1/2017.
Amended by 2013 Tenn. Acts, ch. 323,s 1, eff. 7/1/2013.
Acts 2002, ch. 856, § 6; 2003, ch. 357, § 36; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 600, § 1; 2007, ch. 602, §§ 51, 83; 2012, ch. 1058, § 1.
Tenn. Code Ann. § 67-4-1028 — TN Code / Title 67 / Chapter 4 / Section 67-4-1028
Disclosure of information relevant to enforcement of Tobacco Manufacturer's Escrow Fund Act
Status: in_force

(a) Notwithstanding any law to the contrary, the commissioner shall, upon request, disclose to the attorney general and reporter, or any attorney working under the attorney general and reporter's supervision and control, information obtained by the commissioner that is relevant to the enforcement of the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, compiled in title 47, chapter 31. The commissioner, the attorney general and reporter, or any attorney working under the attorney general and reporter's supervision and control, may disclose information provided under this section that may otherwise be confidential: (1) In discharge of the duty to enforce or defend this part or the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999; (2) In the course of any litigation, arbitration, or proceeding related to the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, the Tobacco Master Settlement Agreement, or the NPM Adjustment Settlement Agreement; or (3) In complying with provisions in the NPM Adjustment Settlement Agreement related to a data clearinghouse. (b) Any tobacco sales data provided by another state, a tobacco product manufacturer, or other person or entity to a data clearinghouse pursuant to the NPM Adjustment Settlement Agreement that is also provided to the commissioner pursuant to that agreement, shall be treated as confidential tax information as defined in § 67-1-1701 . This subsection (b) only applies to information received by the commissioner solely as a result of the NPM Adjustment Settlement Agreement. Amended by 2014 Tenn. Acts, ch. 749, s 5, eff. 4/22/2014. Acts 2002, ch. 551, § 1; 2008 , ch. 763, § 1.
(a) Notwithstanding any law to the contrary, the commissioner shall, upon request, disclose to the attorney general and reporter, or any attorney working under the attorney general and reporter's supervision and control, information obtained by the commissioner that is relevant to the enforcement of the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, compiled in title 47, chapter 31. The commissioner, the attorney general and reporter, or any attorney working under the attorney general and reporter's supervision and control, may disclose information provided under this section that may otherwise be confidential: (1) In discharge of the duty to enforce or defend this part or the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999; (2) In the course of any litigation, arbitration, or proceeding related to the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, the Tobacco Master Settlement Agreement, or the NPM Adjustment Settlement Agreement; or (3) In complying with provisions in the NPM Adjustment Settlement Agreement related to a data clearinghouse.
(1) In discharge of the duty to enforce or defend this part or the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999;
(2) In the course of any litigation, arbitration, or proceeding related to the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, the Tobacco Master Settlement Agreement, or the NPM Adjustment Settlement Agreement; or
(3) In complying with provisions in the NPM Adjustment Settlement Agreement related to a data clearinghouse.
(b) Any tobacco sales data provided by another state, a tobacco product manufacturer, or other person or entity to a data clearinghouse pursuant to the NPM Adjustment Settlement Agreement that is also provided to the commissioner pursuant to that agreement, shall be treated as confidential tax information as defined in § 67-1-1701 . This subsection (b) only applies to information received by the commissioner solely as a result of the NPM Adjustment Settlement Agreement.
Amended by 2014 Tenn. Acts, ch. 749, s 5, eff. 4/22/2014.
Acts 2002, ch. 551, § 1; 2008 , ch. 763, § 1.
Tenn. Code Ann. § 67-8-116 — TN Code / Title 67 / Chapter 8 / Section 67-8-116
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Taxpayer's remedies
Status: in_force

(a) If, in the determination of the existence of a deficiency, the commissioner appraises property at a value higher than that thought by the donor to be its true value, the donor shall have a right to file with the commissioner, within ninety (90) days from the date of the receipt of the notice of deficiency, an appeal from such appraisal, addressed to a board composed of the governor, the state treasurer, the secretary of state, the comptroller of the treasury and the commissioner, which board shall have authority to consider the exceptions filed, hear proof and determine the valuations in dispute, and the findings by a majority vote of the board shall be conclusive as to all parties in interest, subject only to the constitutional right of review in the courts. (b) The procedure established by this section for review of the appraisal of the commissioner by the designated board shall apply only if the issue of valuation of the gift is the only objection to be raised to the assessment. If this procedure for review is selected by the donor, no challenge to any legal issues that might be raised concerning the gift tax assessment shall be entertained in any court or forum. In all cases in which the donor seeks to challenge an assessment under this section on any ground other than valuation, the entire proceeding, including issues of valuation, must be brought in accordance with §§ 67-1-1801 and 67-1-1802 . (c) In order for any person who seeks review of an appraisal by the designated board to obtain a stay of proceedings or action for the collection of the assessed tax, the person must file a complaint in chancery court seeking a stay until final determination of the review by the designated board, with a copy of the petition for review by the board attached, and must do those things necessary to obtain a stay under § 67-1-1801 . Acts 1939, ch. 137, §§ 16, 19; C. Supp. 1950, §§ 1295.16, 1295.19 (Williams, §§ 1328.16, 1328.19); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-2521, 67-2524; Acts 1984, ch. 578, § 2; 1986, ch. 749, § 20.
(a) If, in the determination of the existence of a deficiency, the commissioner appraises property at a value higher than that thought by the donor to be its true value, the donor shall have a right to file with the commissioner, within ninety (90) days from the date of the receipt of the notice of deficiency, an appeal from such appraisal, addressed to a board composed of the governor, the state treasurer, the secretary of state, the comptroller of the treasury and the commissioner, which board shall have authority to consider the exceptions filed, hear proof and determine the valuations in dispute, and the findings by a majority vote of the board shall be conclusive as to all parties in interest, subject only to the constitutional right of review in the courts.
(b) The procedure established by this section for review of the appraisal of the commissioner by the designated board shall apply only if the issue of valuation of the gift is the only objection to be raised to the assessment. If this procedure for review is selected by the donor, no challenge to any legal issues that might be raised concerning the gift tax assessment shall be entertained in any court or forum. In all cases in which the donor seeks to challenge an assessment under this section on any ground other than valuation, the entire proceeding, including issues of valuation, must be brought in accordance with §§ 67-1-1801 and 67-1-1802 .
(c) In order for any person who seeks review of an appraisal by the designated board to obtain a stay of proceedings or action for the collection of the assessed tax, the person must file a complaint in chancery court seeking a stay until final determination of the review by the designated board, with a copy of the petition for review by the board attached, and must do those things necessary to obtain a stay under § 67-1-1801 .
Acts 1939, ch. 137, §§ 16, 19; C. Supp. 1950, §§ 1295.16, 1295.19 (Williams, §§ 1328.16, 1328.19); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-2521, 67-2524; Acts 1984, ch. 578, § 2; 1986, ch. 749, § 20.
Tenn. Code Ann. § 67-5-1602 — TN Code / Title 67 / Chapter 5 / Section 67-5-1602
Repayment of reappraisal loans
Status: in_force

(a) (1) Upon request by any city or county having an unpaid balance on a loan previously made from state funds for a prior reappraisal program, the remaining unpaid balance on the prior reappraisal loan shall be added to any new loan made from state funds to a city or county to finance a new reappraisal program, and repayment will follow the repayment schedule of the new reappraisal program. (2) The remaining unpaid balance on the prior reappraisal loan shall be repaid at the same rate of interest as provided for in the original note. (b) (1) Any new loan to any county or city shall be repayable to the state in five (5) annual installments with interest at an annual rate of six percent (6%). (2) The first payment shall be due one (1) year from the date the reappraisal program is completed and approved by the director of the division of property assessments. (c) In the event of a default by a county or city in the repayment of loans provided by the state, the director of the division of property assessments shall notify the commissioner of finance and administration of the default and the amount thereof; whereupon, the commissioner shall pay over to the state out of any revenue due the general fund of the defaulting county sums to pay the amount in arrears. Acts 1980, ch. 820, § 2; 1981, ch. 124, § 1; T.C.A., § 67-681; Acts 1989, ch. 495, § 3.
(a) (1) Upon request by any city or county having an unpaid balance on a loan previously made from state funds for a prior reappraisal program, the remaining unpaid balance on the prior reappraisal loan shall be added to any new loan made from state funds to a city or county to finance a new reappraisal program, and repayment will follow the repayment schedule of the new reappraisal program. (2) The remaining unpaid balance on the prior reappraisal loan shall be repaid at the same rate of interest as provided for in the original note.
(1) Upon request by any city or county having an unpaid balance on a loan previously made from state funds for a prior reappraisal program, the remaining unpaid balance on the prior reappraisal loan shall be added to any new loan made from state funds to a city or county to finance a new reappraisal program, and repayment will follow the repayment schedule of the new reappraisal program.
(2) The remaining unpaid balance on the prior reappraisal loan shall be repaid at the same rate of interest as provided for in the original note.
(b) (1) Any new loan to any county or city shall be repayable to the state in five (5) annual installments with interest at an annual rate of six percent (6%). (2) The first payment shall be due one (1) year from the date the reappraisal program is completed and approved by the director of the division of property assessments.
(1) Any new loan to any county or city shall be repayable to the state in five (5) annual installments with interest at an annual rate of six percent (6%).
(2) The first payment shall be due one (1) year from the date the reappraisal program is completed and approved by the director of the division of property assessments.
(c) In the event of a default by a county or city in the repayment of loans provided by the state, the director of the division of property assessments shall notify the commissioner of finance and administration of the default and the amount thereof; whereupon, the commissioner shall pay over to the state out of any revenue due the general fund of the defaulting county sums to pay the amount in arrears.
Acts 1980, ch. 820, § 2; 1981, ch. 124, § 1; T.C.A., § 67-681; Acts 1989, ch. 495, § 3.
Tenn. Code Ann. § 67-5-1001 — TN Code / Title 67 / Chapter 5 / Section 67-5-1001
Short title
Status: in_force

Sections 11-14-201 , 11-15-107 , 11-15-108 , and this part shall be known and may be cited as the "Agricultural, Forest and Open Space Land Act of 1976." Acts 1976, ch. 782, § 1; T.C.A., § 67-650.
Sections 11-14-201 , 11-15-107 , 11-15-108 , and this part shall be known and may be cited as the "Agricultural, Forest and Open Space Land Act of 1976."
Acts 1976, ch. 782, § 1; T.C.A., § 67-650.
Tenn. Code Ann. § 67-2-115 — TN Code / Title 67 / Chapter 2 / Section 67-2-115
Determination of tax by commissioner
Status: in_force

(a) As soon as practicable after the return required is filed, the commissioner shall examine it and determine the correct amount of the tax. If the required return is not filed on or before the date due, the commissioner shall determine the amount of the tax upon the basis of any information the commissioner may possess or obtain. (b) Whenever in the judgment of the commissioner it is deemed necessary, the commissioner may require any person, by notice served upon the person by mail, to render under oath such statements or to reveal such information and records as the commissioner deems sufficient to show whether or not such person is liable for tax under this chapter. (c) (1) If the commissioner, in determining the correct amount of the tax, determines that there is a deficiency in respect of the tax imposed by this chapter, the commissioner shall send notice of the deficiency to the taxpayer by mail and shall make demand for the amount of the deficiency, which amount shall be paid by the taxpayer. (2) The deficiency, regardless of when paid, shall, for purposes of computing interest and penalty on the deficiency, be deemed to have been due on the due date provided in § 67-2-112 , that is, the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year. (3) Notice of deficiency may be issued for the purpose of making or revising, correcting, and/or increasing assessments and/or returns or reports of persons for the year in which such notice may be issued and/or five (5) years preceding such year, but no longer or otherwise; provided, that in the case of a fraudulent return with intent to evade tax or of a failure to file a return, the statute of limitations will not apply. Acts 1963, ch. 271, § 2; 1967, ch. 176, § 5; T.C.A., §§ 67-2623, 67-2625, 67-2628.
(a) As soon as practicable after the return required is filed, the commissioner shall examine it and determine the correct amount of the tax. If the required return is not filed on or before the date due, the commissioner shall determine the amount of the tax upon the basis of any information the commissioner may possess or obtain.
(b) Whenever in the judgment of the commissioner it is deemed necessary, the commissioner may require any person, by notice served upon the person by mail, to render under oath such statements or to reveal such information and records as the commissioner deems sufficient to show whether or not such person is liable for tax under this chapter.
(c) (1) If the commissioner, in determining the correct amount of the tax, determines that there is a deficiency in respect of the tax imposed by this chapter, the commissioner shall send notice of the deficiency to the taxpayer by mail and shall make demand for the amount of the deficiency, which amount shall be paid by the taxpayer. (2) The deficiency, regardless of when paid, shall, for purposes of computing interest and penalty on the deficiency, be deemed to have been due on the due date provided in § 67-2-112 , that is, the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year. (3) Notice of deficiency may be issued for the purpose of making or revising, correcting, and/or increasing assessments and/or returns or reports of persons for the year in which such notice may be issued and/or five (5) years preceding such year, but no longer or otherwise; provided, that in the case of a fraudulent return with intent to evade tax or of a failure to file a return, the statute of limitations will not apply.
(1) If the commissioner, in determining the correct amount of the tax, determines that there is a deficiency in respect of the tax imposed by this chapter, the commissioner shall send notice of the deficiency to the taxpayer by mail and shall make demand for the amount of the deficiency, which amount shall be paid by the taxpayer.
(2) The deficiency, regardless of when paid, shall, for purposes of computing interest and penalty on the deficiency, be deemed to have been due on the due date provided in § 67-2-112 , that is, the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year.
(3) Notice of deficiency may be issued for the purpose of making or revising, correcting, and/or increasing assessments and/or returns or reports of persons for the year in which such notice may be issued and/or five (5) years preceding such year, but no longer or otherwise; provided, that in the case of a fraudulent return with intent to evade tax or of a failure to file a return, the statute of limitations will not apply.
Acts 1963, ch. 271, § 2; 1967, ch. 176, § 5; T.C.A., §§ 67-2623, 67-2625, 67-2628.
Tenn. Code Ann. § 67-2-118 — TN Code / Title 67 / Chapter 2 / Section 67-2-118
Disposition of proceeds from penalties
Status: in_force

A sum not to exceed three-fifths (3/5) of all penalties collected during the preceding fiscal year may be used for administrative purposes and for the collection of the tax or taxes imposed by this chapter, such sum to be in addition to that authorized by § 67-2-117 . Acts 1931 (2nd Ex. Sess.), ch. 20, § 8; C. Supp. 1950, § 1123.23; Acts 1963, ch. 271, § 3; T.C.A. (orig. ed.), § 67-2632.
A sum not to exceed three-fifths (3/5) of all penalties collected during the preceding fiscal year may be used for administrative purposes and for the collection of the tax or taxes imposed by this chapter, such sum to be in addition to that authorized by § 67-2-117 .
Acts 1931 (2nd Ex. Sess.), ch. 20, § 8; C. Supp. 1950, § 1123.23; Acts 1963, ch. 271, § 3; T.C.A. (orig. ed.), § 67-2632.
Tenn. Code Ann. § 67-4-2907 — TN Code / Title 67 / Chapter 4 / Section 67-4-2907
Criteria for levying tax
Status: in_force

(a) A governing body shall not levy a tax pursuant to this part, unless the county experienced: (1) A twenty percent (20%) or more increase in population from the 2010 federal census to the 2020 federal census, or the county experiences growth of twenty percent (20%) or more between any subsequent federal decennial censuses; or (2) A nine percent (9%) or more increase in population over the immediately preceding consecutive four-year period, according to a special census conducted pursuant to subsection (c). (b) Prior to adopting a resolution or ordinance to levy this tax, the governing body shall file a statement with the comptroller of the treasury that provides the population growth for the county that qualifies the county to levy the tax under this part. The comptroller shall verify the accuracy of the statement provided and notify the county whether it meets the requirements of this part. (c) A county may, at the county's expense, conduct a special census for purposes of qualifying to levy the tax under this part. (d) To continue to levy this tax, a county must verify qualification with the comptroller every four (4) years, using federal census data estimates, if basing qualification on a nine percent (9%) growth rate under subdivision (a)(2), or at the end of the final year of every ten-year census period, if basing qualification on federal census data under subdivision (a)(1). Amended by 2024 Tenn. Acts, ch. 990,s 5, eff. 5/21/2024. Acts 2006, ch. 953, § 1.
(a) A governing body shall not levy a tax pursuant to this part, unless the county experienced: (1) A twenty percent (20%) or more increase in population from the 2010 federal census to the 2020 federal census, or the county experiences growth of twenty percent (20%) or more between any subsequent federal decennial censuses; or (2) A nine percent (9%) or more increase in population over the immediately preceding consecutive four-year period, according to a special census conducted pursuant to subsection (c).
(1) A twenty percent (20%) or more increase in population from the 2010 federal census to the 2020 federal census, or the county experiences growth of twenty percent (20%) or more between any subsequent federal decennial censuses; or
(2) A nine percent (9%) or more increase in population over the immediately preceding consecutive four-year period, according to a special census conducted pursuant to subsection (c).
(b) Prior to adopting a resolution or ordinance to levy this tax, the governing body shall file a statement with the comptroller of the treasury that provides the population growth for the county that qualifies the county to levy the tax under this part. The comptroller shall verify the accuracy of the statement provided and notify the county whether it meets the requirements of this part.
(c) A county may, at the county's expense, conduct a special census for purposes of qualifying to levy the tax under this part.
(d) To continue to levy this tax, a county must verify qualification with the comptroller every four (4) years, using federal census data estimates, if basing qualification on a nine percent (9%) growth rate under subdivision (a)(2), or at the end of the final year of every ten-year census period, if basing qualification on federal census data under subdivision (a)(1).
Amended by 2024 Tenn. Acts, ch. 990,s 5, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-7-103 — TN Code / Title 67 / Chapter 7 / Section 67-7-103
Tax levied - Lien created
Status: in_force

(a) There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state. (b) The tax shall accrue at the time the coal products are severed from the earth and in their natural or unprocessed state. (c) The tax levied shall be a lien upon all coal products severed in this state and upon all property from which they are severed, including, but not limited to, mineral rights of the producer, and such lien shall be entitled to preference over all judgments, encumbrances or liens whatsoever created. Acts 1972, ch. 795, §§ 1, 2; 1973, ch. 12, § 1; 1973, ch. 96, §§ 1, 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., §§ 67-5901, 67-5902.
(a) There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state.
(b) The tax shall accrue at the time the coal products are severed from the earth and in their natural or unprocessed state.
(c) The tax levied shall be a lien upon all coal products severed in this state and upon all property from which they are severed, including, but not limited to, mineral rights of the producer, and such lien shall be entitled to preference over all judgments, encumbrances or liens whatsoever created.
Acts 1972, ch. 795, §§ 1, 2; 1973, ch. 12, § 1; 1973, ch. 96, §§ 1, 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., §§ 67-5901, 67-5902.
Tenn. Code Ann. § 67-1-505 — TN Code / Title 67 / Chapter 1 / Section 67-1-505
Surety bond
Status: in_force

(a) Before entering into the duties of the office, the county assessor shall take an oath to support the constitutions of this state and of the United States, and an oath of office pursuant to § 67-1-507 . Each county assessor shall enter into an official bond, payable to this state, in the sum of fifty thousand dollars ($50,000) and conditioned as required by § 8-19-111 . The bond must be prepared, executed, filed, and recorded in accordance with title 8, chapter 19. (b) Each county assessor of the state shall, on or before the January 1 following election, execute and enter into a new bond in the amounts provided by law and conditioned as directed in subsection (a), and it is unlawful after that date for any assessor to perform the duties of assessor without giving such bond. If such bond is not made by that date, that office shall become vacant and shall be filled as may be provided by law. Amended by 2023 Tenn. Acts, ch. 207, s 15, eff. 7/1/2023. Acts 1973, ch. 226, § 3; 1976, ch. 616, § 2; 1977, ch. 270, § 22; 1978, ch. 689, §§ 11, 12; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A., §§ 67-304 -- 67-306; Acts 1989, ch. 591, §§ 1, 6; 1998, ch. 677, § 19; 2003 , ch. 90, § 2; 2012 , ch. 974, §§ 3, 4.
(a) Before entering into the duties of the office, the county assessor shall take an oath to support the constitutions of this state and of the United States, and an oath of office pursuant to § 67-1-507 . Each county assessor shall enter into an official bond, payable to this state, in the sum of fifty thousand dollars ($50,000) and conditioned as required by § 8-19-111 . The bond must be prepared, executed, filed, and recorded in accordance with title 8, chapter 19.
(b) Each county assessor of the state shall, on or before the January 1 following election, execute and enter into a new bond in the amounts provided by law and conditioned as directed in subsection (a), and it is unlawful after that date for any assessor to perform the duties of assessor without giving such bond. If such bond is not made by that date, that office shall become vacant and shall be filled as may be provided by law.
Amended by 2023 Tenn. Acts, ch. 207, s 15, eff. 7/1/2023.
Acts 1973, ch. 226, § 3; 1976, ch. 616, § 2; 1977, ch. 270, § 22; 1978, ch. 689, §§ 11, 12; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A., §§ 67-304 -- 67-306; Acts 1989, ch. 591, §§ 1, 6; 1998, ch. 677, § 19; 2003 , ch. 90, § 2; 2012 , ch. 974, §§ 3, 4.
Tenn. Code Ann. § 67-1-305 — TN Code / Title 67 / Chapter 1 / Section 67-1-305
Powers of board
Status: in_force

(a) The board is vested with the power to: (1) Make such rules and regulations and prepare such forms as it may deem proper for its use; (2) Obtain such evidence, information and statistics as may be deemed material as to the values, classifications and assessments of properties to be equalized; (3) Regulate and prescribe the method of taking evidence before the board, whether by affidavit, deposition or otherwise; (4) Send for papers and witnesses; (5) Compel the attendance of witnesses and administer oaths to witnesses; and (6) Do and perform all such acts as may be proper or necessary to accomplish the purpose of its creation. (b) The board may issue subpoenas for witnesses, and place them in the hands of any executive officer of any county in this state whose duty it shall be to immediately execute them, and make due returns of the subpoenas. Acts 1973, ch. 226, § 2; T.C.A., § 67-205.
(a) The board is vested with the power to: (1) Make such rules and regulations and prepare such forms as it may deem proper for its use; (2) Obtain such evidence, information and statistics as may be deemed material as to the values, classifications and assessments of properties to be equalized; (3) Regulate and prescribe the method of taking evidence before the board, whether by affidavit, deposition or otherwise; (4) Send for papers and witnesses; (5) Compel the attendance of witnesses and administer oaths to witnesses; and (6) Do and perform all such acts as may be proper or necessary to accomplish the purpose of its creation.
(1) Make such rules and regulations and prepare such forms as it may deem proper for its use;
(2) Obtain such evidence, information and statistics as may be deemed material as to the values, classifications and assessments of properties to be equalized;
(3) Regulate and prescribe the method of taking evidence before the board, whether by affidavit, deposition or otherwise;
(4) Send for papers and witnesses;
(5) Compel the attendance of witnesses and administer oaths to witnesses; and
(6) Do and perform all such acts as may be proper or necessary to accomplish the purpose of its creation.
(b) The board may issue subpoenas for witnesses, and place them in the hands of any executive officer of any county in this state whose duty it shall be to immediately execute them, and make due returns of the subpoenas.
Acts 1973, ch. 226, § 2; T.C.A., § 67-205.
Tenn. Code Ann. § 67-6-715 — TN Code / Title 67 / Chapter 6 / Section 67-6-715
[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, § 70; 2005, ch. 311, § 3; 2007 , ch. 602, §§ 51, 171; 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, § 70; 2005, ch. 311, § 3; 2007 , ch. 602, §§ 51, 171; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1.
Tenn. Code Ann. § 67-5-1318 — TN Code / Title 67 / Chapter 5 / Section 67-5-1318
Collection of penalty
Status: in_force

It is the duty of the attorney general and reporter, upon the request of the comptroller of the treasury, to sue for and collect the penalty provided for in § 67-5-1317 before any court of competent jurisdiction in the same manner as any other debt, penalty, or forfeiture is now collected by law. Acts 1973, ch. 226, § 11; T.C.A., § 67-918; Acts 1995, ch. 305, § 125.
It is the duty of the attorney general and reporter, upon the request of the comptroller of the treasury, to sue for and collect the penalty provided for in § 67-5-1317 before any court of competent jurisdiction in the same manner as any other debt, penalty, or forfeiture is now collected by law.
Acts 1973, ch. 226, § 11; T.C.A., § 67-918; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-4-2901 — TN Code / Title 67 / Chapter 4 / Section 67-4-2901
Short title
Status: in_force

This part shall be known and may be cited as the "County Powers Relief Act." Acts 2006, ch. 953, § 1.
This part shall be known and may be cited as the "County Powers Relief Act."
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-4-213 — TN Code / Title 67 / Chapter 4 / Section 67-4-213
Records and reports
Status: in_force

(a) It is the duty of every official, agent or deputy charged with collecting, reporting and paying over state and county taxes, or other special revenues and privilege licenses, including fees, fines, forfeitures, costs, interests, or penalties, as now or may be later prescribed by the laws of this state, to keep a complete record of such collections on books and forms prescribed by the commissioner. These officials, agents or deputies shall report such collections, if it is state revenue, to the proper state officials, and if it is county revenue, to the county mayor, on forms prescribed and approved as provided in this section or shall later be prescribed by the laws of this state. (b) Each local collector, except the clerks of the several courts of the state, shall make a report each month to the commissioner, giving the name of each delinquent taxpayer in the collector's jurisdiction and the amount of taxes due from the taxpayer and the collector's reason for not having collected it. The clerks of the several courts of the state shall make a report each month to the commissioner, giving the name of each taxpayer, delinquent in the payment of the privilege tax on litigation, against whom an execution or distress warrant for such taxes has been issued, and which execution or distress warrant has been returned nulla bona, and giving the amount of such tax still owing. (c) Every report of local collectors to the commissioner shall be on a form prescribed by the commissioner and shall contain the information deemed necessary by the commissioner. (d) The collector shall make these reports within fifteen (15) days after the last day of each calendar month to the commissioner, if it is for state revenue, and to the county mayor, if it is for county revenue, and shall pay the amount shown to be due at the time of making the report. (e) If such reports are not filed as received and payments not made as specified in this section, there shall be, in addition to the penalties provided in chapter 1, part 8 of this title, a forfeiture of all commissions on the delinquent amount. Acts 1937, ch. 108, art. 3, §§ 4, 10; C. Supp. 1950, §§ 1248.7, 1248.13 (Williams, §§ 1248.140, 1248.142d); impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 1978, ch. 839, §§ 14, 17; 1981, ch. 488, § 16; T.C.A. (orig. ed.), §§ 67-4307, 67-4310 -- 67-4313; Acts 1988, ch. 526, § 29; 2003, ch. 90, § 2.
(a) It is the duty of every official, agent or deputy charged with collecting, reporting and paying over state and county taxes, or other special revenues and privilege licenses, including fees, fines, forfeitures, costs, interests, or penalties, as now or may be later prescribed by the laws of this state, to keep a complete record of such collections on books and forms prescribed by the commissioner. These officials, agents or deputies shall report such collections, if it is state revenue, to the proper state officials, and if it is county revenue, to the county mayor, on forms prescribed and approved as provided in this section or shall later be prescribed by the laws of this state.
(b) Each local collector, except the clerks of the several courts of the state, shall make a report each month to the commissioner, giving the name of each delinquent taxpayer in the collector's jurisdiction and the amount of taxes due from the taxpayer and the collector's reason for not having collected it. The clerks of the several courts of the state shall make a report each month to the commissioner, giving the name of each taxpayer, delinquent in the payment of the privilege tax on litigation, against whom an execution or distress warrant for such taxes has been issued, and which execution or distress warrant has been returned nulla bona, and giving the amount of such tax still owing.
(c) Every report of local collectors to the commissioner shall be on a form prescribed by the commissioner and shall contain the information deemed necessary by the commissioner.
(d) The collector shall make these reports within fifteen (15) days after the last day of each calendar month to the commissioner, if it is for state revenue, and to the county mayor, if it is for county revenue, and shall pay the amount shown to be due at the time of making the report.
(e) If such reports are not filed as received and payments not made as specified in this section, there shall be, in addition to the penalties provided in chapter 1, part 8 of this title, a forfeiture of all commissions on the delinquent amount.
Acts 1937, ch. 108, art. 3, §§ 4, 10; C. Supp. 1950, §§ 1248.7, 1248.13 (Williams, §§ 1248.140, 1248.142d); impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 1978, ch. 839, §§ 14, 17; 1981, ch. 488, § 16; T.C.A. (orig. ed.), §§ 67-4307, 67-4310 -- 67-4313; Acts 1988, ch. 526, § 29; 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-8-204 — TN Code / Title 67 / Chapter 8 / Section 67-8-204
Tax imposed
Status: in_force

In addition to any inheritance, succession and/or estate tax or taxes imposed by the state of Tennessee under the authority of any other statute or statutes, a Tennessee estate tax is imposed for the exclusive use of the state upon the transfer of the Tennessee estate of every decedent, the amount of which Tennessee estate tax shall be equal to the extent, if any, of the excess of the credit over the aggregate of state taxes, payable by or out of the Tennessee estate of the decedent, or any part thereof; provided, that such Tennessee estate tax imposed shall in no case exceed the extent to which its payment will effect a saving or diminution in the amount of the federal estate tax, payable by or out of the estate of the decedent had this part not been enacted. Acts 1929 (Ex. Sess.), ch. 23, § 2; Code 1932, § 1297; T.C.A. (orig. ed.), § 30-1702.
In addition to any inheritance, succession and/or estate tax or taxes imposed by the state of Tennessee under the authority of any other statute or statutes, a Tennessee estate tax is imposed for the exclusive use of the state upon the transfer of the Tennessee estate of every decedent, the amount of which Tennessee estate tax shall be equal to the extent, if any, of the excess of the credit over the aggregate of state taxes, payable by or out of the Tennessee estate of the decedent, or any part thereof; provided, that such Tennessee estate tax imposed shall in no case exceed the extent to which its payment will effect a saving or diminution in the amount of the federal estate tax, payable by or out of the estate of the decedent had this part not been enacted.
Acts 1929 (Ex. Sess.), ch. 23, § 2; Code 1932, § 1297; T.C.A. (orig. ed.), § 30-1702.
Tenn. Code Ann. § 67-1-706 — TN Code / Title 67 / Chapter 1 / Section 67-1-706
Collection of excessive tax prohibited
Status: in_force

It is a Class C misdemeanor for a collector of taxes to collect, under the color or pretense of office, more money, in the name of taxes, than is directed by law. Code 1858, § 605; Shan., § 875; Code 1932, § 1564; T.C.A. (orig. ed.), § 67-1120; Acts 1989, ch. 591, § 113.
It is a Class C misdemeanor for a collector of taxes to collect, under the color or pretense of office, more money, in the name of taxes, than is directed by law.
Code 1858, § 605; Shan., § 875; Code 1932, § 1564; T.C.A. (orig. ed.), § 67-1120; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-5-1807 — TN Code / Title 67 / Chapter 5 / Section 67-5-1807
Quarterly installments
Status: in_force

(a) (1) Notwithstanding any provisions of the general law or any private act to the contrary, the county trustee is authorized and empowered to permit any retired person over sixty-five (65) years of age and living on a fixed income, to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments. (2) Subdivision (a)(1) applies to any county having a population of greater than seven hundred seventy thousand (770,000), according to the 1980 federal census or any subsequent federal census, and to any county having a population of not less than three hundred thirty-five thousand (335,000) nor more than three hundred thirty-six thousand (336,000), according to the 1990 federal census or any subsequent federal census. (b) (1) Notwithstanding any provision of general law or any private act to the contrary, in any county having a population of not less than nineteen thousand two hundred (19,200) nor more than nineteen thousand three hundred (19,300), according to the 1980 federal census or any subsequent federal census, the county trustee shall permit any person to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments. (2) This subsection (b) shall have no effect, unless approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply. Its approval or nonapproval shall be proclaimed by the presiding officer of the county legislative body and certified by such officer to the secretary of state. (c) Notwithstanding any provisions of the general law or any private act to the contrary, the county trustee of any county having a population of not less than two hundred eighty-five thousand (285,000) nor more than two hundred eighty-six thousand (286,000), according to the 1990 federal census or any subsequent federal census, shall permit any retired person over sixty-five (65) years of age and living on a fixed income, to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments. Acts 1988, ch. 992, § 1; 1989, ch. 407, §§ 1, 2; 1992, ch. 569, § 1; 1995, ch. 210, § 1.
(a) (1) Notwithstanding any provisions of the general law or any private act to the contrary, the county trustee is authorized and empowered to permit any retired person over sixty-five (65) years of age and living on a fixed income, to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments. (2) Subdivision (a)(1) applies to any county having a population of greater than seven hundred seventy thousand (770,000), according to the 1980 federal census or any subsequent federal census, and to any county having a population of not less than three hundred thirty-five thousand (335,000) nor more than three hundred thirty-six thousand (336,000), according to the 1990 federal census or any subsequent federal census.
(1) Notwithstanding any provisions of the general law or any private act to the contrary, the county trustee is authorized and empowered to permit any retired person over sixty-five (65) years of age and living on a fixed income, to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments.
(2) Subdivision (a)(1) applies to any county having a population of greater than seven hundred seventy thousand (770,000), according to the 1980 federal census or any subsequent federal census, and to any county having a population of not less than three hundred thirty-five thousand (335,000) nor more than three hundred thirty-six thousand (336,000), according to the 1990 federal census or any subsequent federal census.
(b) (1) Notwithstanding any provision of general law or any private act to the contrary, in any county having a population of not less than nineteen thousand two hundred (19,200) nor more than nineteen thousand three hundred (19,300), according to the 1980 federal census or any subsequent federal census, the county trustee shall permit any person to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments. (2) This subsection (b) shall have no effect, unless approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply. Its approval or nonapproval shall be proclaimed by the presiding officer of the county legislative body and certified by such officer to the secretary of state.
(1) Notwithstanding any provision of general law or any private act to the contrary, in any county having a population of not less than nineteen thousand two hundred (19,200) nor more than nineteen thousand three hundred (19,300), according to the 1980 federal census or any subsequent federal census, the county trustee shall permit any person to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments.
(2) This subsection (b) shall have no effect, unless approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply. Its approval or nonapproval shall be proclaimed by the presiding officer of the county legislative body and certified by such officer to the secretary of state.
(c) Notwithstanding any provisions of the general law or any private act to the contrary, the county trustee of any county having a population of not less than two hundred eighty-five thousand (285,000) nor more than two hundred eighty-six thousand (286,000), according to the 1990 federal census or any subsequent federal census, shall permit any retired person over sixty-five (65) years of age and living on a fixed income, to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments.
Acts 1988, ch. 992, § 1; 1989, ch. 407, §§ 1, 2; 1992, ch. 569, § 1; 1995, ch. 210, § 1.