Tenn. Code Ann. § 67-1-1802 — TN Code / Title 67 / Chapter 1 / Section 67-1-1802
Refunds - Report of debts
Status: in_force

(a) (1) (A) The commissioner of revenue, with the approval of the attorney general and reporter, except as provided in subdivision (a)(4), is empowered and directed to refund to taxpayers all taxes collected or administered by the commissioner that are, on the date of payment, paid in error or paid against any statute, rule, regulation or clause of the constitution of this state or of the United States. Such refunds shall include, but not be limited to, credit carryovers generated after an audit review of returns, reports, or other documents filed by the taxpayer, including amendments to the returns, reports, or other documents. Such refunds do not, however, include credits generated by mechanical processing or mechanical mathematical verification processes. The commissioner is also authorized to automatically issue a credit or refund, without the necessity of the approval processes set out in this subsection (a), for the portion of estimated taxes paid in excess of the actual liability established by the initial and subsequently filed return for the tax period. The authority granted in this subdivision (a)(1)(A) extends only to taxes for which a claim is filed, with the commissioner under penalties of perjury, within three (3) years from December 31 of the year in which the payment was made. The claim must set forth each ground upon which a refund is claimed, the amount of such refund, the tax period, the tax type, and information reasonably sufficient to apprise the commissioner of the general basis for the claim. A refund requested on a franchise and excise tax return, or amended return, properly filed with the commissioner is deemed to comply with those requirements. The entire disputed amount of tax, penalty and interest must be paid before any claim for refund can be filed. (B) (i) Any taxpayer requesting a refund in the amount of two hundred dollars ($200) or more that is not eligible for automatic credit or refund pursuant to subdivision (a)(1)(A) shall complete and submit a written report of debts owed to a claimant as defined in § 67-1-1808 on a form prescribed by the commissioner to accompany the claim for refund. If a debt is reported and if the claim for refund is approved, any or all of the refund amount shall be subject to offset to recover the amount of such debt, subject to the requirements of § 67-1-1808 . Any person who, with intent to deceive, provides false information on such report commits the Class A misdemeanor offense of perjury pursuant to § 39-16-702 . Such report shall state whether or not such person owes or does not owe any of the following debts as of the date of the claim: (a) State tax liabilities; (b) Child support; (c) Overpayment of unemployment compensation benefits; (d) Overpayment of medical assistance benefits owed the bureau of TennCare; (e) Student loan or other obligation due to the Tennessee student assistance corporation; (f) Fees, costs or restitution owed to a clerk who serves a court of criminal jurisdiction; (g) Costs of incarceration; (h) Judgments or liens in favor of a state agency, department, commission, or bureau; (i) All other debts owed to any other claimant. (ii) Each of the debts in subdivision (a)(1)(B)(i) that are listed in the report shall be preceded by the words "Yes" and "No" and a taxpayer shall make a cross mark (X) or other similar mark opposite the debt the taxpayer owes or does not owe. If a taxpayer marks "Yes" for any such debt, the taxpayer shall attach documentation identifying the claimant to whom the debt is owed and the outstanding balance of the debt. The report shall clearly state in bold face type that a person who, with intent to deceive, provides false information on the report is guilty of the Class A misdemeanor offense of perjury. The report required by this subdivision (a)(1)(B) shall be made on a paper writing in substantially the following form: Click here to view form. (2) The commissioner is authorized to make refunds without a claim being filed if the commissioner is in possession of proper proof and facts that a refund is due within three (3) years from December 31 of the year in which the payment was made. (3) The commissioner is authorized to refund excise taxes due a taxpayer because of a decrease in net income divulged by an examination by the internal revenue service; provided, that a claim is filed with the commissioner, supported by proper proof, within three (3) years from the date of such redetermination of net income by the internal revenue service. (4) The commissioner is authorized to refund estate or inheritance taxes due a taxpayer because of a decrease in federal estate tax resulting from an examination by the internal revenue service; provided, that a claim is filed with the commissioner, supported by proper proof, within two (2) years from the date of such redetermination of the estate by the internal revenue service. (5) The commissioner is authorized to refund, without the necessity of a claim having been filed, inheritance taxes due a taxpayer because of a decrease in inheritance tax resulting from an examination by the commissioner. (6) (A) The commissioner is authorized and empowered, in the commissioner's discretion, to designate subordinate officials in the department to approve, on the commissioner's behalf, claims for refunds in amounts of five thousand dollars ($5,000) or less. Only one (1) such subordinate official and one (1) alternate subordinate official shall be designated to approve any one (1) class of claims. The commissioner shall notify, in writing, the commissioner of finance and administration and the attorney general and reporter as to the names of any such subordinate officials so designated. (B) The commissioner is also authorized and empowered, in the commissioner's discretion, to approve claims for refunds in amounts of more than five thousand dollars ($5,000) but not more than fifteen thousand dollars ($15,000). The commissioner is authorized and empowered to designate, in the commissioner's discretion, subordinate officials in the department to initially review claims for refund. Such subordinate official shall make a finding in regard to each claim recommending either approval or disapproval. This finding shall be reviewed by the legal office of the department of revenue, which shall make its own recommendation approving or disapproving the claim. Both these findings shall be submitted to the commissioner, or the commissioner's designated subordinate official, who shall make a final determination, either approving or disapproving the claim in the commissioner's or the commissioner's designated subordinate official's discretion, based on all information available to the commissioner or the commissioner's designated subordinate official. The findings of the designated subordinate official and legal office shall be advisory only and shall not be construed to limit the discretion of the commissioner in making refunds under this subsection (a). The commissioner is authorized and empowered to designate subordinate officials in the department to approve, on the commissioner's behalf, claims for refund under this subdivision (a)(6)(B). (C) The commissioner is also authorized and empowered to approve claims for refunds in amounts of more than fifteen thousand dollars ($15,000); provided, that the attorney general and reporter may require that the refund of such claims or any class of such claims be subject to the attorney general and reporter's prior review and approval. (7) A refund which is authorized solely by a final court adjudication shall not be made to any person who is not either a party to such action or a party to another similar action. (8) In any case in which the statute of limitations on the assessment of tax is extended by agreement in writing pursuant to § 67-1-1501(b)(5) , the periods specified in this subsection (a) which limit the ability of the commissioner to refund taxes may also be extended for an equivalent period of time by agreement in writing entered into by the commissioner or the commissioner's delegate and the taxpayer. (b) (1) All claims for refund filed pursuant to this section shall be finally determined within six (6) months following receipt of the claim. If the claim for refund is denied, the commissioner shall promptly notify the claimant of the denial and the claimant's right to file a suit for refund in the appropriate chancery court of this state within one (1) year from the date that the claim for refund was filed with the commissioner. (2) If a claim is not determined within the six-month period following receipt by the commissioner of such claim, the claim shall be deemed to be denied for the purpose of filing suit in chancery court. (c) (1) A suit challenging the denial or deemed denial of a claim for refund shall be filed in the appropriate chancery court of this state within one (1) year from the date that the claim for refund was filed with the commissioner; provided, that a taxpayer and the commissioner or the commissioner's delegate may enter into an agreement in writing within one (1) year from the date the taxpayer filed a claim for refund in which the taxpayer and the commissioner or the commissioner's delegate consent to suit being filed in chancery court beyond the one-year period provided in this subdivision (c)(1) and that, in the case of an agreement, the taxpayer may file suit in the appropriate chancery court challenging the denial or deemed denial of a claim for refund within the agreed upon period. (2) In a suit challenging the denial or deemed denial of a claim for refund, the chancery court shall conduct a de novo trial of the suit; provided, that the court shall have no jurisdiction in cases in which the issue is the existence, continued existence, or amount of a debt set off against a tax refund, or in which the issue is the validity of an assessment made pursuant to § 67-1-1808(i) . The remedies established in § 67-1-1808 are a taxpayer's sole and exclusive remedies to challenge the existence, continued existence, or amount of a debt set off against a tax refund, or to challenge the validity of an assessment made pursuant to § 67-1-1808(i) . (3) The commissioner, by written notice promptly delivered to the taxpayer, may waive the requirement that the taxpayer file a claim for refund, in which case the taxpayer may file suit in the appropriate chancery court of this state for a refund within one (1) year following the date of such waiver by the commissioner, and such suit shall proceed in all respects, including for the purpose of determining the date from which interest thereon should be calculated, as if proper and timely claim for refund had been filed by the taxpayer, and either denied or not acted upon by the commissioner within the period specified herein. (4) Notwithstanding this subsection (c), a suit challenging the denial or deemed denial of a claim for refund under § 67-4-2122 must be filed in the chancery court of Sumner County. The complaint must be signed by the taxpayer under the penalties of perjury, affirming that the taxpayer or affiant believes that the department's denial of the refund being challenged is unjust, illegal, or incorrect and that the suit is brought in good faith. (d) This section is specifically made applicable to a refund arising from the application of § 67-6-507(e)(6) . If a certified service provider, as defined in § 67-6-102 , has assumed sales and use tax return filing responsibilities of the seller, the provider shall have the right to claim, on behalf of the seller, any bad debt allowance or refund available to the seller under § 67-6-507 . (e) (1) As used in this section, "taxpayer" means: (A) A dealer as defined in § 67-6-102 that remitted the sales or use taxes to the commissioner; (B) A person that paid the sales or use taxes to a dealer that collected and remitted such taxes to the commissioner, if: (i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and (ii) The dealer attests to the following under penalty of perjury on a form prescribed by the commissioner: (a) The taxes were remitted to the department by the dealer, including the amount and the date remitted; (b) The dealer has not claimed and will not claim a refund of such taxes; (c) The dealer has not taken and will not take a credit for such taxes; (d) The dealer's sales and use tax account number; and (e) The local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted; or (C) A person that paid sales or use taxes to a dealer that collected and remitted such taxes to the commissioner, if: (i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and (ii) The person reasonably attempted but was unable to obtain an attestation from the dealer as required under subdivision (e)(1)(B)(ii); provided, however, a refund shall not be issued to a taxpayer that files a claim for refund under this subdivision (e)(1)(C) unless the commissioner, in the commissioner's discretion, determines that sufficient information is reasonably available to verify that the taxes were remitted by the dealer to the department, that the dealer has not claimed a refund of such taxes, that the dealer has not taken a credit for such taxes, the dealer's sales and use tax account number, and the local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted. For purposes of this subdivision (e)(1)(C)(ii), a purchaser who contacts the dealer in writing at least twice at least ninety (90) days prior to the expiration of the statute of limitations for requesting such refund is deemed to have made a reasonable attempt to obtain the dealer's attestation. (2) For a taxpayer as defined in subdivision (e)(1)(B) or (e)(1)(C) to file a claim for refund under this subsection (e), the amount of the claim for refund to be filed by such taxpayer must exceed two thousand five hundred dollars ($2,500) per dealer. (3) Any refund claimed by a taxpayer must otherwise meet the requirements of this section. (4) Sales or use taxes that were collected from or passed on to customers by a taxpayer as defined in subdivision (e)(1)(A) shall not be refunded unless the taxpayer has refunded or credited the sales or use tax to its customers. Amended by 2024 Tenn. Acts, ch. 950,s 19, eff. 5/10/2024. Amended by 2021 Tenn. Acts, ch. 480, Secs.s 1, s 2 eff. 10/1/2021. Acts 1986, ch. 749, § 6; 1988, ch. 526, §§ 2, 3; 1989, ch. 127, § 1; 1989, ch. 236, § 6; 1991, ch. 80, § 2; 1992, ch. 626, §§ 2, 3; 1998, ch. 595, § 1; 1999, ch. 406, § 8; 2003 , ch. 357, § 2; 2004, ch. 721, § 1; 2004, ch. 959, §§ 51, 68; 2005, ch. 311, §§ 1, 2; 2005, ch. 499, § 27; 2007 , ch. 602, §§ 31-33, 51, 56; 2008 , ch. 1106, § 34; 2010 , ch. 1113, §§ 5, 6; 2011 , ch. 343, § 1.
(a) (1) (A) The commissioner of revenue, with the approval of the attorney general and reporter, except as provided in subdivision (a)(4), is empowered and directed to refund to taxpayers all taxes collected or administered by the commissioner that are, on the date of payment, paid in error or paid against any statute, rule, regulation or clause of the constitution of this state or of the United States. Such refunds shall include, but not be limited to, credit carryovers generated after an audit review of returns, reports, or other documents filed by the taxpayer, including amendments to the returns, reports, or other documents. Such refunds do not, however, include credits generated by mechanical processing or mechanical mathematical verification processes. The commissioner is also authorized to automatically issue a credit or refund, without the necessity of the approval processes set out in this subsection (a), for the portion of estimated taxes paid in excess of the actual liability established by the initial and subsequently filed return for the tax period. The authority granted in this subdivision (a)(1)(A) extends only to taxes for which a claim is filed, with the commissioner under penalties of perjury, within three (3) years from December 31 of the year in which the payment was made. The claim must set forth each ground upon which a refund is claimed, the amount of such refund, the tax period, the tax type, and information reasonably sufficient to apprise the commissioner of the general basis for the claim. A refund requested on a franchise and excise tax return, or amended return, properly filed with the commissioner is deemed to comply with those requirements. The entire disputed amount of tax, penalty and interest must be paid before any claim for refund can be filed. (B) (i) Any taxpayer requesting a refund in the amount of two hundred dollars ($200) or more that is not eligible for automatic credit or refund pursuant to subdivision (a)(1)(A) shall complete and submit a written report of debts owed to a claimant as defined in § 67-1-1808 on a form prescribed by the commissioner to accompany the claim for refund. If a debt is reported and if the claim for refund is approved, any or all of the refund amount shall be subject to offset to recover the amount of such debt, subject to the requirements of § 67-1-1808 . Any person who, with intent to deceive, provides false information on such report commits the Class A misdemeanor offense of perjury pursuant to § 39-16-702 . Such report shall state whether or not such person owes or does not owe any of the following debts as of the date of the claim: (a) State tax liabilities; (b) Child support; (c) Overpayment of unemployment compensation benefits; (d) Overpayment of medical assistance benefits owed the bureau of TennCare; (e) Student loan or other obligation due to the Tennessee student assistance corporation; (f) Fees, costs or restitution owed to a clerk who serves a court of criminal jurisdiction; (g) Costs of incarceration; (h) Judgments or liens in favor of a state agency, department, commission, or bureau; (i) All other debts owed to any other claimant. (ii) Each of the debts in subdivision (a)(1)(B)(i) that are listed in the report shall be preceded by the words "Yes" and "No" and a taxpayer shall make a cross mark (X) or other similar mark opposite the debt the taxpayer owes or does not owe. If a taxpayer marks "Yes" for any such debt, the taxpayer shall attach documentation identifying the claimant to whom the debt is owed and the outstanding balance of the debt. The report shall clearly state in bold face type that a person who, with intent to deceive, provides false information on the report is guilty of the Class A misdemeanor offense of perjury. The report required by this subdivision (a)(1)(B) shall be made on a paper writing in substantially the following form: Click here to view form. (2) The commissioner is authorized to make refunds without a claim being filed if the commissioner is in possession of proper proof and facts that a refund is due within three (3) years from December 31 of the year in which the payment was made. (3) The commissioner is authorized to refund excise taxes due a taxpayer because of a decrease in net income divulged by an examination by the internal revenue service; provided, that a claim is filed with the commissioner, supported by proper proof, within three (3) years from the date of such redetermination of net income by the internal revenue service. (4) The commissioner is authorized to refund estate or inheritance taxes due a taxpayer because of a decrease in federal estate tax resulting from an examination by the internal revenue service; provided, that a claim is filed with the commissioner, supported by proper proof, within two (2) years from the date of such redetermination of the estate by the internal revenue service. (5) The commissioner is authorized to refund, without the necessity of a claim having been filed, inheritance taxes due a taxpayer because of a decrease in inheritance tax resulting from an examination by the commissioner. (6) (A) The commissioner is authorized and empowered, in the commissioner's discretion, to designate subordinate officials in the department to approve, on the commissioner's behalf, claims for refunds in amounts of five thousand dollars ($5,000) or less. Only one (1) such subordinate official and one (1) alternate subordinate official shall be designated to approve any one (1) class of claims. The commissioner shall notify, in writing, the commissioner of finance and administration and the attorney general and reporter as to the names of any such subordinate officials so designated. (B) The commissioner is also authorized and empowered, in the commissioner's discretion, to approve claims for refunds in amounts of more than five thousand dollars ($5,000) but not more than fifteen thousand dollars ($15,000). The commissioner is authorized and empowered to designate, in the commissioner's discretion, subordinate officials in the department to initially review claims for refund. Such subordinate official shall make a finding in regard to each claim recommending either approval or disapproval. This finding shall be reviewed by the legal office of the department of revenue, which shall make its own recommendation approving or disapproving the claim. Both these findings shall be submitted to the commissioner, or the commissioner's designated subordinate official, who shall make a final determination, either approving or disapproving the claim in the commissioner's or the commissioner's designated subordinate official's discretion, based on all information available to the commissioner or the commissioner's designated subordinate official. The findings of the designated subordinate official and legal office shall be advisory only and shall not be construed to limit the discretion of the commissioner in making refunds under this subsection (a). The commissioner is authorized and empowered to designate subordinate officials in the department to approve, on the commissioner's behalf, claims for refund under this subdivision (a)(6)(B). (C) The commissioner is also authorized and empowered to approve claims for refunds in amounts of more than fifteen thousand dollars ($15,000); provided, that the attorney general and reporter may require that the refund of such claims or any class of such claims be subject to the attorney general and reporter's prior review and approval. (7) A refund which is authorized solely by a final court adjudication shall not be made to any person who is not either a party to such action or a party to another similar action. (8) In any case in which the statute of limitations on the assessment of tax is extended by agreement in writing pursuant to § 67-1-1501(b)(5) , the periods specified in this subsection (a) which limit the ability of the commissioner to refund taxes may also be extended for an equivalent period of time by agreement in writing entered into by the commissioner or the commissioner's delegate and the taxpayer.
(1) (A) The commissioner of revenue, with the approval of the attorney general and reporter, except as provided in subdivision (a)(4), is empowered and directed to refund to taxpayers all taxes collected or administered by the commissioner that are, on the date of payment, paid in error or paid against any statute, rule, regulation or clause of the constitution of this state or of the United States. Such refunds shall include, but not be limited to, credit carryovers generated after an audit review of returns, reports, or other documents filed by the taxpayer, including amendments to the returns, reports, or other documents. Such refunds do not, however, include credits generated by mechanical processing or mechanical mathematical verification processes. The commissioner is also authorized to automatically issue a credit or refund, without the necessity of the approval processes set out in this subsection (a), for the portion of estimated taxes paid in excess of the actual liability established by the initial and subsequently filed return for the tax period. The authority granted in this subdivision (a)(1)(A) extends only to taxes for which a claim is filed, with the commissioner under penalties of perjury, within three (3) years from December 31 of the year in which the payment was made. The claim must set forth each ground upon which a refund is claimed, the amount of such refund, the tax period, the tax type, and information reasonably sufficient to apprise the commissioner of the general basis for the claim. A refund requested on a franchise and excise tax return, or amended return, properly filed with the commissioner is deemed to comply with those requirements. The entire disputed amount of tax, penalty and interest must be paid before any claim for refund can be filed. (B) (i) Any taxpayer requesting a refund in the amount of two hundred dollars ($200) or more that is not eligible for automatic credit or refund pursuant to subdivision (a)(1)(A) shall complete and submit a written report of debts owed to a claimant as defined in § 67-1-1808 on a form prescribed by the commissioner to accompany the claim for refund. If a debt is reported and if the claim for refund is approved, any or all of the refund amount shall be subject to offset to recover the amount of such debt, subject to the requirements of § 67-1-1808 . Any person who, with intent to deceive, provides false information on such report commits the Class A misdemeanor offense of perjury pursuant to § 39-16-702 . Such report shall state whether or not such person owes or does not owe any of the following debts as of the date of the claim: (a) State tax liabilities; (b) Child support; (c) Overpayment of unemployment compensation benefits; (d) Overpayment of medical assistance benefits owed the bureau of TennCare; (e) Student loan or other obligation due to the Tennessee student assistance corporation; (f) Fees, costs or restitution owed to a clerk who serves a court of criminal jurisdiction; (g) Costs of incarceration; (h) Judgments or liens in favor of a state agency, department, commission, or bureau; (i) All other debts owed to any other claimant. (ii) Each of the debts in subdivision (a)(1)(B)(i) that are listed in the report shall be preceded by the words "Yes" and "No" and a taxpayer shall make a cross mark (X) or other similar mark opposite the debt the taxpayer owes or does not owe. If a taxpayer marks "Yes" for any such debt, the taxpayer shall attach documentation identifying the claimant to whom the debt is owed and the outstanding balance of the debt. The report shall clearly state in bold face type that a person who, with intent to deceive, provides false information on the report is guilty of the Class A misdemeanor offense of perjury. The report required by this subdivision (a)(1)(B) shall be made on a paper writing in substantially the following form: Click here to view form.
(A) The commissioner of revenue, with the approval of the attorney general and reporter, except as provided in subdivision (a)(4), is empowered and directed to refund to taxpayers all taxes collected or administered by the commissioner that are, on the date of payment, paid in error or paid against any statute, rule, regulation or clause of the constitution of this state or of the United States. Such refunds shall include, but not be limited to, credit carryovers generated after an audit review of returns, reports, or other documents filed by the taxpayer, including amendments to the returns, reports, or other documents. Such refunds do not, however, include credits generated by mechanical processing or mechanical mathematical verification processes. The commissioner is also authorized to automatically issue a credit or refund, without the necessity of the approval processes set out in this subsection (a), for the portion of estimated taxes paid in excess of the actual liability established by the initial and subsequently filed return for the tax period. The authority granted in this subdivision (a)(1)(A) extends only to taxes for which a claim is filed, with the commissioner under penalties of perjury, within three (3) years from December 31 of the year in which the payment was made. The claim must set forth each ground upon which a refund is claimed, the amount of such refund, the tax period, the tax type, and information reasonably sufficient to apprise the commissioner of the general basis for the claim. A refund requested on a franchise and excise tax return, or amended return, properly filed with the commissioner is deemed to comply with those requirements. The entire disputed amount of tax, penalty and interest must be paid before any claim for refund can be filed.
(B) (i) Any taxpayer requesting a refund in the amount of two hundred dollars ($200) or more that is not eligible for automatic credit or refund pursuant to subdivision (a)(1)(A) shall complete and submit a written report of debts owed to a claimant as defined in § 67-1-1808 on a form prescribed by the commissioner to accompany the claim for refund. If a debt is reported and if the claim for refund is approved, any or all of the refund amount shall be subject to offset to recover the amount of such debt, subject to the requirements of § 67-1-1808 . Any person who, with intent to deceive, provides false information on such report commits the Class A misdemeanor offense of perjury pursuant to § 39-16-702 . Such report shall state whether or not such person owes or does not owe any of the following debts as of the date of the claim: (a) State tax liabilities; (b) Child support; (c) Overpayment of unemployment compensation benefits; (d) Overpayment of medical assistance benefits owed the bureau of TennCare; (e) Student loan or other obligation due to the Tennessee student assistance corporation; (f) Fees, costs or restitution owed to a clerk who serves a court of criminal jurisdiction; (g) Costs of incarceration; (h) Judgments or liens in favor of a state agency, department, commission, or bureau; (i) All other debts owed to any other claimant. (ii) Each of the debts in subdivision (a)(1)(B)(i) that are listed in the report shall be preceded by the words "Yes" and "No" and a taxpayer shall make a cross mark (X) or other similar mark opposite the debt the taxpayer owes or does not owe. If a taxpayer marks "Yes" for any such debt, the taxpayer shall attach documentation identifying the claimant to whom the debt is owed and the outstanding balance of the debt. The report shall clearly state in bold face type that a person who, with intent to deceive, provides false information on the report is guilty of the Class A misdemeanor offense of perjury. The report required by this subdivision (a)(1)(B) shall be made on a paper writing in substantially the following form: Click here to view form.
(i) Any taxpayer requesting a refund in the amount of two hundred dollars ($200) or more that is not eligible for automatic credit or refund pursuant to subdivision (a)(1)(A) shall complete and submit a written report of debts owed to a claimant as defined in § 67-1-1808 on a form prescribed by the commissioner to accompany the claim for refund. If a debt is reported and if the claim for refund is approved, any or all of the refund amount shall be subject to offset to recover the amount of such debt, subject to the requirements of § 67-1-1808 . Any person who, with intent to deceive, provides false information on such report commits the Class A misdemeanor offense of perjury pursuant to § 39-16-702 . Such report shall state whether or not such person owes or does not owe any of the following debts as of the date of the claim: (a) State tax liabilities; (b) Child support; (c) Overpayment of unemployment compensation benefits; (d) Overpayment of medical assistance benefits owed the bureau of TennCare; (e) Student loan or other obligation due to the Tennessee student assistance corporation; (f) Fees, costs or restitution owed to a clerk who serves a court of criminal jurisdiction; (g) Costs of incarceration; (h) Judgments or liens in favor of a state agency, department, commission, or bureau; (i) All other debts owed to any other claimant.
(a) State tax liabilities;
(b) Child support;
(c) Overpayment of unemployment compensation benefits;
(d) Overpayment of medical assistance benefits owed the bureau of TennCare;
(e) Student loan or other obligation due to the Tennessee student assistance corporation;
(f) Fees, costs or restitution owed to a clerk who serves a court of criminal jurisdiction;
(g) Costs of incarceration;
(h) Judgments or liens in favor of a state agency, department, commission, or bureau;
(i) All other debts owed to any other claimant.
(ii) Each of the debts in subdivision (a)(1)(B)(i) that are listed in the report shall be preceded by the words "Yes" and "No" and a taxpayer shall make a cross mark (X) or other similar mark opposite the debt the taxpayer owes or does not owe. If a taxpayer marks "Yes" for any such debt, the taxpayer shall attach documentation identifying the claimant to whom the debt is owed and the outstanding balance of the debt. The report shall clearly state in bold face type that a person who, with intent to deceive, provides false information on the report is guilty of the Class A misdemeanor offense of perjury. The report required by this subdivision (a)(1)(B) shall be made on a paper writing in substantially the following form: Click here to view form.
Click here to view form.
(2) The commissioner is authorized to make refunds without a claim being filed if the commissioner is in possession of proper proof and facts that a refund is due within three (3) years from December 31 of the year in which the payment was made.
(3) The commissioner is authorized to refund excise taxes due a taxpayer because of a decrease in net income divulged by an examination by the internal revenue service; provided, that a claim is filed with the commissioner, supported by proper proof, within three (3) years from the date of such redetermination of net income by the internal revenue service.
(4) The commissioner is authorized to refund estate or inheritance taxes due a taxpayer because of a decrease in federal estate tax resulting from an examination by the internal revenue service; provided, that a claim is filed with the commissioner, supported by proper proof, within two (2) years from the date of such redetermination of the estate by the internal revenue service.
(5) The commissioner is authorized to refund, without the necessity of a claim having been filed, inheritance taxes due a taxpayer because of a decrease in inheritance tax resulting from an examination by the commissioner.
(6) (A) The commissioner is authorized and empowered, in the commissioner's discretion, to designate subordinate officials in the department to approve, on the commissioner's behalf, claims for refunds in amounts of five thousand dollars ($5,000) or less. Only one (1) such subordinate official and one (1) alternate subordinate official shall be designated to approve any one (1) class of claims. The commissioner shall notify, in writing, the commissioner of finance and administration and the attorney general and reporter as to the names of any such subordinate officials so designated. (B) The commissioner is also authorized and empowered, in the commissioner's discretion, to approve claims for refunds in amounts of more than five thousand dollars ($5,000) but not more than fifteen thousand dollars ($15,000). The commissioner is authorized and empowered to designate, in the commissioner's discretion, subordinate officials in the department to initially review claims for refund. Such subordinate official shall make a finding in regard to each claim recommending either approval or disapproval. This finding shall be reviewed by the legal office of the department of revenue, which shall make its own recommendation approving or disapproving the claim. Both these findings shall be submitted to the commissioner, or the commissioner's designated subordinate official, who shall make a final determination, either approving or disapproving the claim in the commissioner's or the commissioner's designated subordinate official's discretion, based on all information available to the commissioner or the commissioner's designated subordinate official. The findings of the designated subordinate official and legal office shall be advisory only and shall not be construed to limit the discretion of the commissioner in making refunds under this subsection (a). The commissioner is authorized and empowered to designate subordinate officials in the department to approve, on the commissioner's behalf, claims for refund under this subdivision (a)(6)(B). (C) The commissioner is also authorized and empowered to approve claims for refunds in amounts of more than fifteen thousand dollars ($15,000); provided, that the attorney general and reporter may require that the refund of such claims or any class of such claims be subject to the attorney general and reporter's prior review and approval.
(A) The commissioner is authorized and empowered, in the commissioner's discretion, to designate subordinate officials in the department to approve, on the commissioner's behalf, claims for refunds in amounts of five thousand dollars ($5,000) or less. Only one (1) such subordinate official and one (1) alternate subordinate official shall be designated to approve any one (1) class of claims. The commissioner shall notify, in writing, the commissioner of finance and administration and the attorney general and reporter as to the names of any such subordinate officials so designated.
(B) The commissioner is also authorized and empowered, in the commissioner's discretion, to approve claims for refunds in amounts of more than five thousand dollars ($5,000) but not more than fifteen thousand dollars ($15,000). The commissioner is authorized and empowered to designate, in the commissioner's discretion, subordinate officials in the department to initially review claims for refund. Such subordinate official shall make a finding in regard to each claim recommending either approval or disapproval. This finding shall be reviewed by the legal office of the department of revenue, which shall make its own recommendation approving or disapproving the claim. Both these findings shall be submitted to the commissioner, or the commissioner's designated subordinate official, who shall make a final determination, either approving or disapproving the claim in the commissioner's or the commissioner's designated subordinate official's discretion, based on all information available to the commissioner or the commissioner's designated subordinate official. The findings of the designated subordinate official and legal office shall be advisory only and shall not be construed to limit the discretion of the commissioner in making refunds under this subsection (a). The commissioner is authorized and empowered to designate subordinate officials in the department to approve, on the commissioner's behalf, claims for refund under this subdivision (a)(6)(B).
(C) The commissioner is also authorized and empowered to approve claims for refunds in amounts of more than fifteen thousand dollars ($15,000); provided, that the attorney general and reporter may require that the refund of such claims or any class of such claims be subject to the attorney general and reporter's prior review and approval.
(7) A refund which is authorized solely by a final court adjudication shall not be made to any person who is not either a party to such action or a party to another similar action.
(8) In any case in which the statute of limitations on the assessment of tax is extended by agreement in writing pursuant to § 67-1-1501(b)(5) , the periods specified in this subsection (a) which limit the ability of the commissioner to refund taxes may also be extended for an equivalent period of time by agreement in writing entered into by the commissioner or the commissioner's delegate and the taxpayer.
(b) (1) All claims for refund filed pursuant to this section shall be finally determined within six (6) months following receipt of the claim. If the claim for refund is denied, the commissioner shall promptly notify the claimant of the denial and the claimant's right to file a suit for refund in the appropriate chancery court of this state within one (1) year from the date that the claim for refund was filed with the commissioner. (2) If a claim is not determined within the six-month period following receipt by the commissioner of such claim, the claim shall be deemed to be denied for the purpose of filing suit in chancery court.
(1) All claims for refund filed pursuant to this section shall be finally determined within six (6) months following receipt of the claim. If the claim for refund is denied, the commissioner shall promptly notify the claimant of the denial and the claimant's right to file a suit for refund in the appropriate chancery court of this state within one (1) year from the date that the claim for refund was filed with the commissioner.
(2) If a claim is not determined within the six-month period following receipt by the commissioner of such claim, the claim shall be deemed to be denied for the purpose of filing suit in chancery court.
(c) (1) A suit challenging the denial or deemed denial of a claim for refund shall be filed in the appropriate chancery court of this state within one (1) year from the date that the claim for refund was filed with the commissioner; provided, that a taxpayer and the commissioner or the commissioner's delegate may enter into an agreement in writing within one (1) year from the date the taxpayer filed a claim for refund in which the taxpayer and the commissioner or the commissioner's delegate consent to suit being filed in chancery court beyond the one-year period provided in this subdivision (c)(1) and that, in the case of an agreement, the taxpayer may file suit in the appropriate chancery court challenging the denial or deemed denial of a claim for refund within the agreed upon period. (2) In a suit challenging the denial or deemed denial of a claim for refund, the chancery court shall conduct a de novo trial of the suit; provided, that the court shall have no jurisdiction in cases in which the issue is the existence, continued existence, or amount of a debt set off against a tax refund, or in which the issue is the validity of an assessment made pursuant to § 67-1-1808(i) . The remedies established in § 67-1-1808 are a taxpayer's sole and exclusive remedies to challenge the existence, continued existence, or amount of a debt set off against a tax refund, or to challenge the validity of an assessment made pursuant to § 67-1-1808(i) . (3) The commissioner, by written notice promptly delivered to the taxpayer, may waive the requirement that the taxpayer file a claim for refund, in which case the taxpayer may file suit in the appropriate chancery court of this state for a refund within one (1) year following the date of such waiver by the commissioner, and such suit shall proceed in all respects, including for the purpose of determining the date from which interest thereon should be calculated, as if proper and timely claim for refund had been filed by the taxpayer, and either denied or not acted upon by the commissioner within the period specified herein. (4) Notwithstanding this subsection (c), a suit challenging the denial or deemed denial of a claim for refund under § 67-4-2122 must be filed in the chancery court of Sumner County. The complaint must be signed by the taxpayer under the penalties of perjury, affirming that the taxpayer or affiant believes that the department's denial of the refund being challenged is unjust, illegal, or incorrect and that the suit is brought in good faith.
(1) A suit challenging the denial or deemed denial of a claim for refund shall be filed in the appropriate chancery court of this state within one (1) year from the date that the claim for refund was filed with the commissioner; provided, that a taxpayer and the commissioner or the commissioner's delegate may enter into an agreement in writing within one (1) year from the date the taxpayer filed a claim for refund in which the taxpayer and the commissioner or the commissioner's delegate consent to suit being filed in chancery court beyond the one-year period provided in this subdivision (c)(1) and that, in the case of an agreement, the taxpayer may file suit in the appropriate chancery court challenging the denial or deemed denial of a claim for refund within the agreed upon period.
(2) In a suit challenging the denial or deemed denial of a claim for refund, the chancery court shall conduct a de novo trial of the suit; provided, that the court shall have no jurisdiction in cases in which the issue is the existence, continued existence, or amount of a debt set off against a tax refund, or in which the issue is the validity of an assessment made pursuant to § 67-1-1808(i) . The remedies established in § 67-1-1808 are a taxpayer's sole and exclusive remedies to challenge the existence, continued existence, or amount of a debt set off against a tax refund, or to challenge the validity of an assessment made pursuant to § 67-1-1808(i) .
(3) The commissioner, by written notice promptly delivered to the taxpayer, may waive the requirement that the taxpayer file a claim for refund, in which case the taxpayer may file suit in the appropriate chancery court of this state for a refund within one (1) year following the date of such waiver by the commissioner, and such suit shall proceed in all respects, including for the purpose of determining the date from which interest thereon should be calculated, as if proper and timely claim for refund had been filed by the taxpayer, and either denied or not acted upon by the commissioner within the period specified herein.
(4) Notwithstanding this subsection (c), a suit challenging the denial or deemed denial of a claim for refund under § 67-4-2122 must be filed in the chancery court of Sumner County. The complaint must be signed by the taxpayer under the penalties of perjury, affirming that the taxpayer or affiant believes that the department's denial of the refund being challenged is unjust, illegal, or incorrect and that the suit is brought in good faith.
(d) This section is specifically made applicable to a refund arising from the application of § 67-6-507(e)(6) . If a certified service provider, as defined in § 67-6-102 , has assumed sales and use tax return filing responsibilities of the seller, the provider shall have the right to claim, on behalf of the seller, any bad debt allowance or refund available to the seller under § 67-6-507 .
(e) (1) As used in this section, "taxpayer" means: (A) A dealer as defined in § 67-6-102 that remitted the sales or use taxes to the commissioner; (B) A person that paid the sales or use taxes to a dealer that collected and remitted such taxes to the commissioner, if: (i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and (ii) The dealer attests to the following under penalty of perjury on a form prescribed by the commissioner: (a) The taxes were remitted to the department by the dealer, including the amount and the date remitted; (b) The dealer has not claimed and will not claim a refund of such taxes; (c) The dealer has not taken and will not take a credit for such taxes; (d) The dealer's sales and use tax account number; and (e) The local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted; or (C) A person that paid sales or use taxes to a dealer that collected and remitted such taxes to the commissioner, if: (i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and (ii) The person reasonably attempted but was unable to obtain an attestation from the dealer as required under subdivision (e)(1)(B)(ii); provided, however, a refund shall not be issued to a taxpayer that files a claim for refund under this subdivision (e)(1)(C) unless the commissioner, in the commissioner's discretion, determines that sufficient information is reasonably available to verify that the taxes were remitted by the dealer to the department, that the dealer has not claimed a refund of such taxes, that the dealer has not taken a credit for such taxes, the dealer's sales and use tax account number, and the local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted. For purposes of this subdivision (e)(1)(C)(ii), a purchaser who contacts the dealer in writing at least twice at least ninety (90) days prior to the expiration of the statute of limitations for requesting such refund is deemed to have made a reasonable attempt to obtain the dealer's attestation. (2) For a taxpayer as defined in subdivision (e)(1)(B) or (e)(1)(C) to file a claim for refund under this subsection (e), the amount of the claim for refund to be filed by such taxpayer must exceed two thousand five hundred dollars ($2,500) per dealer. (3) Any refund claimed by a taxpayer must otherwise meet the requirements of this section. (4) Sales or use taxes that were collected from or passed on to customers by a taxpayer as defined in subdivision (e)(1)(A) shall not be refunded unless the taxpayer has refunded or credited the sales or use tax to its customers.
(1) As used in this section, "taxpayer" means: (A) A dealer as defined in § 67-6-102 that remitted the sales or use taxes to the commissioner; (B) A person that paid the sales or use taxes to a dealer that collected and remitted such taxes to the commissioner, if: (i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and (ii) The dealer attests to the following under penalty of perjury on a form prescribed by the commissioner: (a) The taxes were remitted to the department by the dealer, including the amount and the date remitted; (b) The dealer has not claimed and will not claim a refund of such taxes; (c) The dealer has not taken and will not take a credit for such taxes; (d) The dealer's sales and use tax account number; and (e) The local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted; or (C) A person that paid sales or use taxes to a dealer that collected and remitted such taxes to the commissioner, if: (i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and (ii) The person reasonably attempted but was unable to obtain an attestation from the dealer as required under subdivision (e)(1)(B)(ii); provided, however, a refund shall not be issued to a taxpayer that files a claim for refund under this subdivision (e)(1)(C) unless the commissioner, in the commissioner's discretion, determines that sufficient information is reasonably available to verify that the taxes were remitted by the dealer to the department, that the dealer has not claimed a refund of such taxes, that the dealer has not taken a credit for such taxes, the dealer's sales and use tax account number, and the local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted. For purposes of this subdivision (e)(1)(C)(ii), a purchaser who contacts the dealer in writing at least twice at least ninety (90) days prior to the expiration of the statute of limitations for requesting such refund is deemed to have made a reasonable attempt to obtain the dealer's attestation.
(A) A dealer as defined in § 67-6-102 that remitted the sales or use taxes to the commissioner;
(B) A person that paid the sales or use taxes to a dealer that collected and remitted such taxes to the commissioner, if: (i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and (ii) The dealer attests to the following under penalty of perjury on a form prescribed by the commissioner: (a) The taxes were remitted to the department by the dealer, including the amount and the date remitted; (b) The dealer has not claimed and will not claim a refund of such taxes; (c) The dealer has not taken and will not take a credit for such taxes; (d) The dealer's sales and use tax account number; and (e) The local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted; or
(i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and
(ii) The dealer attests to the following under penalty of perjury on a form prescribed by the commissioner: (a) The taxes were remitted to the department by the dealer, including the amount and the date remitted; (b) The dealer has not claimed and will not claim a refund of such taxes; (c) The dealer has not taken and will not take a credit for such taxes; (d) The dealer's sales and use tax account number; and (e) The local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted; or
(a) The taxes were remitted to the department by the dealer, including the amount and the date remitted;
(b) The dealer has not claimed and will not claim a refund of such taxes;
(c) The dealer has not taken and will not take a credit for such taxes;
(d) The dealer's sales and use tax account number; and
(e) The local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted; or
(C) A person that paid sales or use taxes to a dealer that collected and remitted such taxes to the commissioner, if: (i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and (ii) The person reasonably attempted but was unable to obtain an attestation from the dealer as required under subdivision (e)(1)(B)(ii); provided, however, a refund shall not be issued to a taxpayer that files a claim for refund under this subdivision (e)(1)(C) unless the commissioner, in the commissioner's discretion, determines that sufficient information is reasonably available to verify that the taxes were remitted by the dealer to the department, that the dealer has not claimed a refund of such taxes, that the dealer has not taken a credit for such taxes, the dealer's sales and use tax account number, and the local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted. For purposes of this subdivision (e)(1)(C)(ii), a purchaser who contacts the dealer in writing at least twice at least ninety (90) days prior to the expiration of the statute of limitations for requesting such refund is deemed to have made a reasonable attempt to obtain the dealer's attestation.
(i) The person requested a refund from the dealer on at least two (2) separate occasions and the dealer failed or declined to issue the refund; and
(ii) The person reasonably attempted but was unable to obtain an attestation from the dealer as required under subdivision (e)(1)(B)(ii); provided, however, a refund shall not be issued to a taxpayer that files a claim for refund under this subdivision (e)(1)(C) unless the commissioner, in the commissioner's discretion, determines that sufficient information is reasonably available to verify that the taxes were remitted by the dealer to the department, that the dealer has not claimed a refund of such taxes, that the dealer has not taken a credit for such taxes, the dealer's sales and use tax account number, and the local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted. For purposes of this subdivision (e)(1)(C)(ii), a purchaser who contacts the dealer in writing at least twice at least ninety (90) days prior to the expiration of the statute of limitations for requesting such refund is deemed to have made a reasonable attempt to obtain the dealer's attestation.
(2) For a taxpayer as defined in subdivision (e)(1)(B) or (e)(1)(C) to file a claim for refund under this subsection (e), the amount of the claim for refund to be filed by such taxpayer must exceed two thousand five hundred dollars ($2,500) per dealer.
(3) Any refund claimed by a taxpayer must otherwise meet the requirements of this section.
(4) Sales or use taxes that were collected from or passed on to customers by a taxpayer as defined in subdivision (e)(1)(A) shall not be refunded unless the taxpayer has refunded or credited the sales or use tax to its customers.
Amended by 2024 Tenn. Acts, ch. 950,s 19, eff. 5/10/2024.
Amended by 2021 Tenn. Acts, ch. 480, Secs.s 1, s 2 eff. 10/1/2021.
Acts 1986, ch. 749, § 6; 1988, ch. 526, §§ 2, 3; 1989, ch. 127, § 1; 1989, ch. 236, § 6; 1991, ch. 80, § 2; 1992, ch. 626, §§ 2, 3; 1998, ch. 595, § 1; 1999, ch. 406, § 8; 2003 , ch. 357, § 2; 2004, ch. 721, § 1; 2004, ch. 959, §§ 51, 68; 2005, ch. 311, §§ 1, 2; 2005, ch. 499, § 27; 2007 , ch. 602, §§ 31-33, 51, 56; 2008 , ch. 1106, § 34; 2010 , ch. 1113, §§ 5, 6; 2011 , ch. 343, § 1.
1_1802_1 - Attachment
Tenn. Code Ann. § 67-8-312 — TN Code / Title 67 / Chapter 8 / Section 67-8-312
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Present value not ascertainable - Procedure
Status: in_force

(a) If it shall be impossible to compute the present value of any of the property transferred, or of any interest in such property, or if the tax cannot be determined because of a contingency as to who will take it, the commissioner of revenue, with the written approval of the attorney general and reporter, may enter into an agreement with the representatives of the estate or the transferees, or both, to compound the tax upon such terms as may be deemed equitable, and the payment of any amount agreed upon shall be in full satisfaction for the tax imposed by this part and part 4 of this chapter, and such amount shall be payable out of the property transferred. (b) If such an agreement cannot be reached, the taxation of the property or interest shall be held in abeyance and the commissioner shall require the representatives of the estate or transferees, or both, to give bond for the prompt payment of the tax at such time as the value of the property or interest, of the transferees, may be determined, and such tax shall bear interest as provided in subsection (a). The amount of the bond shall be fixed and the sufficiency of the surety determined by the commissioner. Acts 1929 (Ex. Sess.), ch. 29, § 2(8); Code 1932, § 1272; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1615.
(a) If it shall be impossible to compute the present value of any of the property transferred, or of any interest in such property, or if the tax cannot be determined because of a contingency as to who will take it, the commissioner of revenue, with the written approval of the attorney general and reporter, may enter into an agreement with the representatives of the estate or the transferees, or both, to compound the tax upon such terms as may be deemed equitable, and the payment of any amount agreed upon shall be in full satisfaction for the tax imposed by this part and part 4 of this chapter, and such amount shall be payable out of the property transferred.
(b) If such an agreement cannot be reached, the taxation of the property or interest shall be held in abeyance and the commissioner shall require the representatives of the estate or transferees, or both, to give bond for the prompt payment of the tax at such time as the value of the property or interest, of the transferees, may be determined, and such tax shall bear interest as provided in subsection (a). The amount of the bond shall be fixed and the sufficiency of the surety determined by the commissioner.
Acts 1929 (Ex. Sess.), ch. 29, § 2(8); Code 1932, § 1272; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1615.
Tenn. Code Ann. § 67-3-413 — TN Code / Title 67 / Chapter 3 / Section 67-3-413
Refunds - Governmental - Refund claim filing by vendor
Status: in_force

(a) (1) A licensed wholesaler who has paid any taxes and fees due under §§ 67-3-201 - 67-3-204, may apply for a refund of taxes or fees paid on any petroleum products subsequently sold free of tax to a governmental agency holding an exemption permit issued by the commissioner. A licensed supplier or importer may claim a credit on the distributor report for any taxes or fees paid on any petroleum products sold free of tax to a governmental agency, or may in the alternative file for a refund. (2) For sales of petroleum products made to governmental agencies from retail stations, the licensed wholesaler, supplier or importer may apply for refund or claim a credit on behalf of a retail vendor. (b) (1) An application for refund or credit shall be filed with the commissioner, on forms prescribed by the commissioner, on or before the last day of the second month following the month in which the exempt sales were made. All sales in any month on which a refund is due shall be included in one (1) application for refund. (2) After January 1 and no later than June 30 of any year, a licensed wholesaler, importer or supplier may apply for refund under subsection (a) for any exempt sales made during the previous calendar year on which a claim for refund has not previously been made. Only one (1) such omnibus claim shall be permitted. Such an omnibus claim is designed to allow claimants to secure refunds on items previously omitted on claims filed under subdivision (b)(1). No extension of time to file this omnibus claim shall be allowed. (c) Applications for refund or credit shall contain all information as required by the commissioner. In addition, all applications must be accompanied by copies of all invoices for sales on which the licensee is applying for refund or claiming a credit. The invoices submitted with any such application shall each contain the exemption permit number for the governmental agency to which the sales were made. The commissioner may allow computer documentation instead of invoices. (d) (1) Any application for refund submitted to the department that does not comply with any of the provisions set out in subsections (b) and (c) shall not be approved and a refund shall not be granted. (2) Licensed wholesalers, importers or suppliers shall not be entitled to a refund on sales made to any person who does not hold a valid governmental agency exemption permit at the time of such sale. (e) Applications for refund made pursuant to this section shall not be subject to § 67-1-707 . Amended by 2016 Tenn. Acts, ch. 646,s 1, eff. 3/23/2016. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1513.
(a) (1) A licensed wholesaler who has paid any taxes and fees due under §§ 67-3-201 - 67-3-204, may apply for a refund of taxes or fees paid on any petroleum products subsequently sold free of tax to a governmental agency holding an exemption permit issued by the commissioner. A licensed supplier or importer may claim a credit on the distributor report for any taxes or fees paid on any petroleum products sold free of tax to a governmental agency, or may in the alternative file for a refund. (2) For sales of petroleum products made to governmental agencies from retail stations, the licensed wholesaler, supplier or importer may apply for refund or claim a credit on behalf of a retail vendor.
(1) A licensed wholesaler who has paid any taxes and fees due under §§ 67-3-201 - 67-3-204, may apply for a refund of taxes or fees paid on any petroleum products subsequently sold free of tax to a governmental agency holding an exemption permit issued by the commissioner. A licensed supplier or importer may claim a credit on the distributor report for any taxes or fees paid on any petroleum products sold free of tax to a governmental agency, or may in the alternative file for a refund.
(2) For sales of petroleum products made to governmental agencies from retail stations, the licensed wholesaler, supplier or importer may apply for refund or claim a credit on behalf of a retail vendor.
(b) (1) An application for refund or credit shall be filed with the commissioner, on forms prescribed by the commissioner, on or before the last day of the second month following the month in which the exempt sales were made. All sales in any month on which a refund is due shall be included in one (1) application for refund. (2) After January 1 and no later than June 30 of any year, a licensed wholesaler, importer or supplier may apply for refund under subsection (a) for any exempt sales made during the previous calendar year on which a claim for refund has not previously been made. Only one (1) such omnibus claim shall be permitted. Such an omnibus claim is designed to allow claimants to secure refunds on items previously omitted on claims filed under subdivision (b)(1). No extension of time to file this omnibus claim shall be allowed.
(1) An application for refund or credit shall be filed with the commissioner, on forms prescribed by the commissioner, on or before the last day of the second month following the month in which the exempt sales were made. All sales in any month on which a refund is due shall be included in one (1) application for refund.
(2) After January 1 and no later than June 30 of any year, a licensed wholesaler, importer or supplier may apply for refund under subsection (a) for any exempt sales made during the previous calendar year on which a claim for refund has not previously been made. Only one (1) such omnibus claim shall be permitted. Such an omnibus claim is designed to allow claimants to secure refunds on items previously omitted on claims filed under subdivision (b)(1). No extension of time to file this omnibus claim shall be allowed.
(c) Applications for refund or credit shall contain all information as required by the commissioner. In addition, all applications must be accompanied by copies of all invoices for sales on which the licensee is applying for refund or claiming a credit. The invoices submitted with any such application shall each contain the exemption permit number for the governmental agency to which the sales were made. The commissioner may allow computer documentation instead of invoices.
(d) (1) Any application for refund submitted to the department that does not comply with any of the provisions set out in subsections (b) and (c) shall not be approved and a refund shall not be granted. (2) Licensed wholesalers, importers or suppliers shall not be entitled to a refund on sales made to any person who does not hold a valid governmental agency exemption permit at the time of such sale.
(1) Any application for refund submitted to the department that does not comply with any of the provisions set out in subsections (b) and (c) shall not be approved and a refund shall not be granted.
(2) Licensed wholesalers, importers or suppliers shall not be entitled to a refund on sales made to any person who does not hold a valid governmental agency exemption permit at the time of such sale.
(e) Applications for refund made pursuant to this section shall not be subject to § 67-1-707 .
Amended by 2016 Tenn. Acts, ch. 646,s 1, eff. 3/23/2016.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1513.
Tenn. Code Ann. § 67-5-1303 — TN Code / Title 67 / Chapter 5 / Section 67-5-1303
Schedules generally
Status: in_force

(a) It is the duty of the owners of property mentioned in § 67-5-1301 , within the state, to annually file with the comptroller of the treasury on or before April 1, under oath, schedules and statements giving the following information concerning all properties owned or leased by such owners: (1) The name of the company, its nature, whether a person, association, copartnership, corporation, or syndicate, and the state or country under whose laws it is organized; (2) The location of its principal place of business, the post office address of the president, general manager, or executive officer or officers; (3) The name and post office address of the chief officer or managing agent of the company in Tennessee; (4) The gross revenue and net operating income of its business as a whole and of its business done within the state, and operating expenses for the preceding fiscal year; (5) The total capital stock, number of shares issued or outstanding, the par face value thereof, and in case no shares of stock are issued, in what manner its capital is divided and holdings evidenced; (6) The market value and average market value of the shares of stock on January 1 next preceding, or if the stock or capital have no market value, then the actual value; (7) The real estate, buildings, machinery, fixtures, appliances, and personal property owned or leased by the company which is actually located within this state, the actual cost and value thereof and the counties and municipalities in which the same are located; (8) Real estate, together with the permanent improvements thereon, situated inside of the state and not directly used in the conduct of the business within the state, the purpose for which it is used, its value and the sum at which it is assessed for taxation in the locality where situated; (9) The bonded indebtedness and the market value thereof, if it has such, otherwise its actual value; and (10) The class and use of all nonoperating property and the value thereof, and the counties and municipalities in which same is located. (b) In addition to the foregoing information to be given by each owner of property assessable under this chapter, the statement shall contain information as set out in §§ 67-5-1304 - 67-5-1315 and other information as determined by the comptroller of the treasury. Acts 1973, ch. 226, § 11; T.C.A., § 67-903; Acts 1995, ch. 305, § 125.
(a) It is the duty of the owners of property mentioned in § 67-5-1301 , within the state, to annually file with the comptroller of the treasury on or before April 1, under oath, schedules and statements giving the following information concerning all properties owned or leased by such owners: (1) The name of the company, its nature, whether a person, association, copartnership, corporation, or syndicate, and the state or country under whose laws it is organized; (2) The location of its principal place of business, the post office address of the president, general manager, or executive officer or officers; (3) The name and post office address of the chief officer or managing agent of the company in Tennessee; (4) The gross revenue and net operating income of its business as a whole and of its business done within the state, and operating expenses for the preceding fiscal year; (5) The total capital stock, number of shares issued or outstanding, the par face value thereof, and in case no shares of stock are issued, in what manner its capital is divided and holdings evidenced; (6) The market value and average market value of the shares of stock on January 1 next preceding, or if the stock or capital have no market value, then the actual value; (7) The real estate, buildings, machinery, fixtures, appliances, and personal property owned or leased by the company which is actually located within this state, the actual cost and value thereof and the counties and municipalities in which the same are located; (8) Real estate, together with the permanent improvements thereon, situated inside of the state and not directly used in the conduct of the business within the state, the purpose for which it is used, its value and the sum at which it is assessed for taxation in the locality where situated; (9) The bonded indebtedness and the market value thereof, if it has such, otherwise its actual value; and (10) The class and use of all nonoperating property and the value thereof, and the counties and municipalities in which same is located.
(1) The name of the company, its nature, whether a person, association, copartnership, corporation, or syndicate, and the state or country under whose laws it is organized;
(2) The location of its principal place of business, the post office address of the president, general manager, or executive officer or officers;
(3) The name and post office address of the chief officer or managing agent of the company in Tennessee;
(4) The gross revenue and net operating income of its business as a whole and of its business done within the state, and operating expenses for the preceding fiscal year;
(5) The total capital stock, number of shares issued or outstanding, the par face value thereof, and in case no shares of stock are issued, in what manner its capital is divided and holdings evidenced;
(6) The market value and average market value of the shares of stock on January 1 next preceding, or if the stock or capital have no market value, then the actual value;
(7) The real estate, buildings, machinery, fixtures, appliances, and personal property owned or leased by the company which is actually located within this state, the actual cost and value thereof and the counties and municipalities in which the same are located;
(8) Real estate, together with the permanent improvements thereon, situated inside of the state and not directly used in the conduct of the business within the state, the purpose for which it is used, its value and the sum at which it is assessed for taxation in the locality where situated;
(9) The bonded indebtedness and the market value thereof, if it has such, otherwise its actual value; and
(10) The class and use of all nonoperating property and the value thereof, and the counties and municipalities in which same is located.
(b) In addition to the foregoing information to be given by each owner of property assessable under this chapter, the statement shall contain information as set out in §§ 67-5-1304 - 67-5-1315 and other information as determined by the comptroller of the treasury.
Acts 1973, ch. 226, § 11; T.C.A., § 67-903; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-6-211 — TN Code / Title 67 / Chapter 6 / Section 67-6-211
Property no longer in interstate commerce
Status: in_force

It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this state. Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.56 (Williams, § 1328.25); T.C.A. (orig. ed.), § 67-3007.
It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this state.
Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.56 (Williams, § 1328.25); T.C.A. (orig. ed.), § 67-3007.
Tenn. Code Ann. § 67-8-304 — TN Code / Title 67 / Chapter 8 / Section 67-8-304
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Taxable transfers generally
Status: in_force

The following transfers enumerated in § 67-8-303 shall be taxable: (1) Transfers made by a will; (2) Transfers made by statutes regulating descent and distribution of property upon the death of the owner; (3) Transfers made by gift of the decedent to the extent of the value of any interest in property transferred, by trust or otherwise, during the three-year period ending on the date of the decedent's death. Property for purposes of this subdivision (3) shall include any property specified in § 67-8-303 . The value of the property on the date it was transferred, less the exemptions provided for under § 67-8-104 , shall be includable; provided, that the transfer of a life insurance policy shall be includable at its proceeds value on the date of death without regard to the policy's value on the date of transfer or the exemptions provided for under § 67-8-104 . In addition, any Tennessee gift tax paid on the transfer of any interest in property taxable under parts 3-5 of this chapter shall be a credit against any inheritance tax payable under parts 3-5 of this chapter. The amount of the gross estate, determined without regard to this sentence, shall be increased by the amount of any tax paid under part 1 of this chapter by the decedent or the decedent's estate on any gift made by the decedent or the decedent's spouse after December 31, 1978, during the three-year period ending on the date of the decedent's death; (4) If by a domiciliary, any property specified in § 67-8-303(a)(1) , and, if by a decedent who is not a domiciliary, any property specified in § 67-8-303(a)(2) transferred by the decedent prior to death by gift or grant intended to take effect in possession or enjoyment at or after death; (5) A transfer of property subject to any charge, estate or interest, determinable by the death of the decedent or at any period ascertainable only by reference to the death of the decedent, is deemed to have been intended to take effect in possession or in enjoyment at or after death; (6) If any transfer of property specified in subdivision (3), (4) or (5) was made for a valuable consideration, so much thereof as is the equivalent in money value of the money value of such present consideration received by the transferor shall not be included, but the remaining portion shall be; (7) In case of any transfer of property specified in subdivision (5), the increase accruing to any person or corporation upon the extinction or termination of such charge, estate, or interest shall be deemed a transfer of property taxable under parts 3-5 of this chapter; (8) Transfers made pursuant to a power of appointment, held by the decedent, to the same extent that the transfer would be taxable pursuant to § 2041 of the Internal Revenue Code, except that: (A) An unexercised general power of appointment, granted by a will, probated prior to November 1, 1978, and held by a decedent who died on or after May 1, 1980, and prior to May 28, 1981, shall not be a taxable transfer; and (B) A credit shall be allowed against the tax liability imposed for the transfer of property by an unexercised general power of appointment that was irrevocable prior to November 1, 1978, if the property transferred by such power of appointment had previously been included in the taxable estate of a decedent spouse. The credit shall be calculated, using values reported on the return of the prior estate, by multiplying the ratio of: (i) Value of the property transferred by such power of appointment, over (ii) Value of property allocated to Class A beneficiaries by the return of the prior estate, times (iii) Tax paid by the prior estate on transfers to Class A beneficiaries, as follows: Click here to view formula. This credit shall not, however, be allowed for the transfer of any property for which the credit, pursuant to § 67-8-317 , is allowable; (C) An overpayment of inheritance taxes, that resulted from a failure to take the credit referred to in subdivision (8)(B), shall be subject to refund on application of the estate made pursuant to § 67-1-707 , and to the extent that no additional estate tax, pursuant to part 2 of this chapter would have been assessable as a result of such credit. Any such refund, in the amount of fifteen thousand dollars ($15,000) or more, shall be paid in three (3) equal annual installments. The first installment shall be made within a reasonable time following the approval of the claim for refund, the second installment shall be made within one (1) year following the first installment, and the third installment shall be made within two (2) years following the first installment; (9) There shall be included for taxation under parts 3-5 of this chapter the value of any annuity or any other payment taxable for federal estate tax purposes under 26 U.S.C. § 2039 as amended by P.L. No. 98-369. The provisions enacted into federal law by the Tax Reform Act of 1984 ( 26 U.S.C. § 1 et seq.), shall be applicable to this subdivision (9), including all effective dates contained in the act; and (10) (A) Property in which the decedent held a "qualifying income interest for life," as defined in § 2056(b)(7)(B)(ii) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7)(B)(ii) ), if: (i) A deduction was allowed with respect to the transfer of such property to the decedent: (a) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or (b) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ); (ii) The election specified in either § 2056(b)(7) or § 2523(f) of the Internal Revenue Code was made to the department of revenue; and (iii) Section 67-8-101(e) , relating to disposition of certain life estates, did not apply with respect to a disposition by the decedent of part or all of such property; (B) For purposes of taxation under this subdivision (10), the classification of beneficiaries provided for by § 67-8-302 shall be determined by reference to the relationship of the beneficiaries of the remainder interest named in the instrument to the decedent or person creating such remainder interest. Acts 1929 (Ex. Sess.), ch. 29, § 1(2); Code 1932, § 1260; Acts 1973, ch. 362, § 2; 1977, ch. 388, § 1; 1978, ch. 731, §§ 1-3; 1980, ch. 872, § 1; 1981, ch. 413, § 1; 1983, ch. 73, §§ 2, 5, 6; T.C.A. (orig. ed.), § 30-1602; Acts 1985, ch. 364, § 3; 1985, ch. 453, § 1; 1992, ch. 1003, § 4.
The following transfers enumerated in § 67-8-303 shall be taxable:
(1) Transfers made by a will;
(2) Transfers made by statutes regulating descent and distribution of property upon the death of the owner;
(3) Transfers made by gift of the decedent to the extent of the value of any interest in property transferred, by trust or otherwise, during the three-year period ending on the date of the decedent's death. Property for purposes of this subdivision (3) shall include any property specified in § 67-8-303 . The value of the property on the date it was transferred, less the exemptions provided for under § 67-8-104 , shall be includable; provided, that the transfer of a life insurance policy shall be includable at its proceeds value on the date of death without regard to the policy's value on the date of transfer or the exemptions provided for under § 67-8-104 . In addition, any Tennessee gift tax paid on the transfer of any interest in property taxable under parts 3-5 of this chapter shall be a credit against any inheritance tax payable under parts 3-5 of this chapter. The amount of the gross estate, determined without regard to this sentence, shall be increased by the amount of any tax paid under part 1 of this chapter by the decedent or the decedent's estate on any gift made by the decedent or the decedent's spouse after December 31, 1978, during the three-year period ending on the date of the decedent's death;
(4) If by a domiciliary, any property specified in § 67-8-303(a)(1) , and, if by a decedent who is not a domiciliary, any property specified in § 67-8-303(a)(2) transferred by the decedent prior to death by gift or grant intended to take effect in possession or enjoyment at or after death;
(5) A transfer of property subject to any charge, estate or interest, determinable by the death of the decedent or at any period ascertainable only by reference to the death of the decedent, is deemed to have been intended to take effect in possession or in enjoyment at or after death;
(6) If any transfer of property specified in subdivision (3), (4) or (5) was made for a valuable consideration, so much thereof as is the equivalent in money value of the money value of such present consideration received by the transferor shall not be included, but the remaining portion shall be;
(7) In case of any transfer of property specified in subdivision (5), the increase accruing to any person or corporation upon the extinction or termination of such charge, estate, or interest shall be deemed a transfer of property taxable under parts 3-5 of this chapter;
(8) Transfers made pursuant to a power of appointment, held by the decedent, to the same extent that the transfer would be taxable pursuant to § 2041 of the Internal Revenue Code, except that: (A) An unexercised general power of appointment, granted by a will, probated prior to November 1, 1978, and held by a decedent who died on or after May 1, 1980, and prior to May 28, 1981, shall not be a taxable transfer; and (B) A credit shall be allowed against the tax liability imposed for the transfer of property by an unexercised general power of appointment that was irrevocable prior to November 1, 1978, if the property transferred by such power of appointment had previously been included in the taxable estate of a decedent spouse. The credit shall be calculated, using values reported on the return of the prior estate, by multiplying the ratio of: (i) Value of the property transferred by such power of appointment, over (ii) Value of property allocated to Class A beneficiaries by the return of the prior estate, times (iii) Tax paid by the prior estate on transfers to Class A beneficiaries, as follows: Click here to view formula. This credit shall not, however, be allowed for the transfer of any property for which the credit, pursuant to § 67-8-317 , is allowable; (C) An overpayment of inheritance taxes, that resulted from a failure to take the credit referred to in subdivision (8)(B), shall be subject to refund on application of the estate made pursuant to § 67-1-707 , and to the extent that no additional estate tax, pursuant to part 2 of this chapter would have been assessable as a result of such credit. Any such refund, in the amount of fifteen thousand dollars ($15,000) or more, shall be paid in three (3) equal annual installments. The first installment shall be made within a reasonable time following the approval of the claim for refund, the second installment shall be made within one (1) year following the first installment, and the third installment shall be made within two (2) years following the first installment;
(A) An unexercised general power of appointment, granted by a will, probated prior to November 1, 1978, and held by a decedent who died on or after May 1, 1980, and prior to May 28, 1981, shall not be a taxable transfer; and
(B) A credit shall be allowed against the tax liability imposed for the transfer of property by an unexercised general power of appointment that was irrevocable prior to November 1, 1978, if the property transferred by such power of appointment had previously been included in the taxable estate of a decedent spouse. The credit shall be calculated, using values reported on the return of the prior estate, by multiplying the ratio of: (i) Value of the property transferred by such power of appointment, over (ii) Value of property allocated to Class A beneficiaries by the return of the prior estate, times (iii) Tax paid by the prior estate on transfers to Class A beneficiaries, as follows: Click here to view formula. This credit shall not, however, be allowed for the transfer of any property for which the credit, pursuant to § 67-8-317 , is allowable;
(i) Value of the property transferred by such power of appointment, over
(ii) Value of property allocated to Class A beneficiaries by the return of the prior estate, times
(iii) Tax paid by the prior estate on transfers to Class A beneficiaries, as follows: Click here to view formula. This credit shall not, however, be allowed for the transfer of any property for which the credit, pursuant to § 67-8-317 , is allowable;
Click here to view formula.
This credit shall not, however, be allowed for the transfer of any property for which the credit, pursuant to § 67-8-317 , is allowable;
(C) An overpayment of inheritance taxes, that resulted from a failure to take the credit referred to in subdivision (8)(B), shall be subject to refund on application of the estate made pursuant to § 67-1-707 , and to the extent that no additional estate tax, pursuant to part 2 of this chapter would have been assessable as a result of such credit. Any such refund, in the amount of fifteen thousand dollars ($15,000) or more, shall be paid in three (3) equal annual installments. The first installment shall be made within a reasonable time following the approval of the claim for refund, the second installment shall be made within one (1) year following the first installment, and the third installment shall be made within two (2) years following the first installment;
(9) There shall be included for taxation under parts 3-5 of this chapter the value of any annuity or any other payment taxable for federal estate tax purposes under 26 U.S.C. § 2039 as amended by P.L. No. 98-369. The provisions enacted into federal law by the Tax Reform Act of 1984 ( 26 U.S.C. § 1 et seq.), shall be applicable to this subdivision (9), including all effective dates contained in the act; and
(10) (A) Property in which the decedent held a "qualifying income interest for life," as defined in § 2056(b)(7)(B)(ii) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7)(B)(ii) ), if: (i) A deduction was allowed with respect to the transfer of such property to the decedent: (a) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or (b) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ); (ii) The election specified in either § 2056(b)(7) or § 2523(f) of the Internal Revenue Code was made to the department of revenue; and (iii) Section 67-8-101(e) , relating to disposition of certain life estates, did not apply with respect to a disposition by the decedent of part or all of such property; (B) For purposes of taxation under this subdivision (10), the classification of beneficiaries provided for by § 67-8-302 shall be determined by reference to the relationship of the beneficiaries of the remainder interest named in the instrument to the decedent or person creating such remainder interest.
(A) Property in which the decedent held a "qualifying income interest for life," as defined in § 2056(b)(7)(B)(ii) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7)(B)(ii) ), if: (i) A deduction was allowed with respect to the transfer of such property to the decedent: (a) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or (b) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ); (ii) The election specified in either § 2056(b)(7) or § 2523(f) of the Internal Revenue Code was made to the department of revenue; and (iii) Section 67-8-101(e) , relating to disposition of certain life estates, did not apply with respect to a disposition by the decedent of part or all of such property;
(i) A deduction was allowed with respect to the transfer of such property to the decedent: (a) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or (b) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) );
(a) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or
(b) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) );
(ii) The election specified in either § 2056(b)(7) or § 2523(f) of the Internal Revenue Code was made to the department of revenue; and
(iii) Section 67-8-101(e) , relating to disposition of certain life estates, did not apply with respect to a disposition by the decedent of part or all of such property;
(B) For purposes of taxation under this subdivision (10), the classification of beneficiaries provided for by § 67-8-302 shall be determined by reference to the relationship of the beneficiaries of the remainder interest named in the instrument to the decedent or person creating such remainder interest.
Acts 1929 (Ex. Sess.), ch. 29, § 1(2); Code 1932, § 1260; Acts 1973, ch. 362, § 2; 1977, ch. 388, § 1; 1978, ch. 731, §§ 1-3; 1980, ch. 872, § 1; 1981, ch. 413, § 1; 1983, ch. 73, §§ 2, 5, 6; T.C.A. (orig. ed.), § 30-1602; Acts 1985, ch. 364, § 3; 1985, ch. 453, § 1; 1992, ch. 1003, § 4.
8_304_1 - Attachment
Tenn. Code Ann. § 67-1-804 — TN Code / Title 67 / Chapter 1 / Section 67-1-804
Delinquency - Negligence - Fraud - Dishonor of check - Exceptions
Status: in_force

(a) (1) When any person fails to timely make any return or report or fails to timely pay any taxes shown to be due on the return or report, there shall be imposed against that person a penalty in the amount of five percent (5%) of the unpaid tax amount for each thirty (30) days or fraction thereof that the tax remains unpaid subsequent to the delinquency date, up to a maximum of twenty-five percent (25%) of the unpaid amount. Where a return or report is delinquent, the minimum penalty shall be fifteen dollars ($15.00), regardless of the amount of tax due or whether there is any tax due. (2) A return, report, or payment shall be considered untimely if not made on or before the delinquency date under the applicable statutes, including any extensions of time granted. In the case of an untimely return, report, or payment, the penalty shall be calculated as of the original delinquency date, without reference to any extensions granted. (3) In the case of quarterly tax payments made pursuant to § 67-4-308 , the penalty shall be calculated as provided by that section. (4) In the case of quarterly estimated tax payments made pursuant to § 67-4-2015 , the penalty shall be calculated as provided by that section. (5) In the case of an extension of time granted under § 67-4-2015 , the penalty shall be calculated as provided by that section. (b) (1) When any person fails to report and pay the total amount of taxes determined to be due by the commissioner, if such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty in the amount of ten percent (10%) of the underpayment. (2) When any person, upon the initial filing of the person's franchise and excise tax return, fails to comply with the requirements described in § 67-4-2006(d) or (e) and such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty equal to the greater of ten thousand dollars ($10,000) or fifty percent (50%) of any adjustment to the initially filed return made under § 67-4-2006(b)(1)(K) or (e) . The commissioner is authorized to waive the penalty, in whole or in part, for good and reasonable cause under § 67-1-803 . Any penalty imposed under this subdivision (b)(2) shall be disregarded for purposes of determining the taxpayer's filing record under subdivision (d)(3). (3) When any person fails to pay the tax required by § 67-4-2007(f) , if such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty in the amount of fifty percent (50%) of the underpayment. (4) For the purpose of this section, "negligence" includes, but is not limited to, any failure to make a reasonable attempt to comply with any law relating to any tax collected or administered by the commissioner. (5) A determination by the commissioner that a taxpayer has been negligent shall be deemed presumptively correct. Such determination may be rebutted only if the taxpayer makes a showing of due care. For purposes of this subdivision (b)(5), "due care" means that care that an ordinarily prudent business person would have exercised under the circumstances. (6) This penalty is in addition to all other penalties provided by law, except as provided in subsection (c). (c) (1) When any person fails to report and pay the total amount of taxes determined to be due by the commissioner, if such failure is determined by the commissioner to be due to fraud, there shall be imposed against the taxpayer a penalty in the amount of one hundred percent (100%) of the underpayment. (2) For the purpose of this subsection (c), "fraud" includes any deceitful practice or willful device resorted to with intent to evade the tax. (3) A failure to pay the tax by one who charges or passes on the tax to others constitutes a presumption of fraud. Such presumption may be rebutted only if the taxpayer makes an affirmative showing of intent to pay the tax and comply with all other requirements of the taxing statute. (4) Imposition of this penalty shall be in lieu of all other penalties imposed by the commissioner, except those provided in subsection (d) and part 14 of this chapter. (d) (1) If any check, money order, or electronic funds transfer in payment of any amount receivable under any law administered by the commissioner is dishonored, there shall be imposed a penalty upon the taxpayer in an amount equal to one percent (1%) of the amount of such check, money order, or electronic funds transfer; provided, that the penalty imposed shall be in an amount equal to ten percent (10%) of the amount of such check, money order, or electronic funds transfer for each dishonored check, money order, or electronic funds transfer in excess of two (2) issued by any one (1) person within one (1) calendar year. The minimum amount of the penalty imposed under this subdivision (d)(1) shall be fifteen dollars ($15.00). This subdivision (d)(1) does not apply if the person tendered such check, money order, or electronic funds transfer in good faith and with reasonable cause to believe that it would be duly paid. (2) This penalty shall be in addition to all other penalties provided by law. (e) For all purposes, the penalties imposed by any law administered by the commissioner shall be considered a part of the tax imposed. (f) In no event shall judicial review of the commissioner's imposition of any penalty be other than as provided in part 18 of this chapter. (g) This section shall apply to all taxes administered or collected by the commissioner, except that subsection (a) shall not apply to the tax imposed in § 67-4-409(b) . (h) Notwithstanding this section, the penalty added to delinquent highway user fuel tax due shall be computed in accordance with § 67-3-1208 . (i) Subdivision (a)(1) shall not apply to litigation taxes to be collected by the clerk of the appellate courts. Amended by 2014 Tenn. Acts, ch. 764, s 1, eff. 4/24/2014. Acts 1988, ch. 526, § 4; 1993, ch. 142, § 16; 2002, ch. 559, § 4; 2004, ch. 786, § 4; 2009 , ch. 530, § 31; 2010 , ch. 1134, § 21; 2012 , ch. 842, § 5.
(a) (1) When any person fails to timely make any return or report or fails to timely pay any taxes shown to be due on the return or report, there shall be imposed against that person a penalty in the amount of five percent (5%) of the unpaid tax amount for each thirty (30) days or fraction thereof that the tax remains unpaid subsequent to the delinquency date, up to a maximum of twenty-five percent (25%) of the unpaid amount. Where a return or report is delinquent, the minimum penalty shall be fifteen dollars ($15.00), regardless of the amount of tax due or whether there is any tax due. (2) A return, report, or payment shall be considered untimely if not made on or before the delinquency date under the applicable statutes, including any extensions of time granted. In the case of an untimely return, report, or payment, the penalty shall be calculated as of the original delinquency date, without reference to any extensions granted. (3) In the case of quarterly tax payments made pursuant to § 67-4-308 , the penalty shall be calculated as provided by that section. (4) In the case of quarterly estimated tax payments made pursuant to § 67-4-2015 , the penalty shall be calculated as provided by that section. (5) In the case of an extension of time granted under § 67-4-2015 , the penalty shall be calculated as provided by that section.
(1) When any person fails to timely make any return or report or fails to timely pay any taxes shown to be due on the return or report, there shall be imposed against that person a penalty in the amount of five percent (5%) of the unpaid tax amount for each thirty (30) days or fraction thereof that the tax remains unpaid subsequent to the delinquency date, up to a maximum of twenty-five percent (25%) of the unpaid amount. Where a return or report is delinquent, the minimum penalty shall be fifteen dollars ($15.00), regardless of the amount of tax due or whether there is any tax due.
(2) A return, report, or payment shall be considered untimely if not made on or before the delinquency date under the applicable statutes, including any extensions of time granted. In the case of an untimely return, report, or payment, the penalty shall be calculated as of the original delinquency date, without reference to any extensions granted.
(3) In the case of quarterly tax payments made pursuant to § 67-4-308 , the penalty shall be calculated as provided by that section.
(4) In the case of quarterly estimated tax payments made pursuant to § 67-4-2015 , the penalty shall be calculated as provided by that section.
(5) In the case of an extension of time granted under § 67-4-2015 , the penalty shall be calculated as provided by that section.
(b) (1) When any person fails to report and pay the total amount of taxes determined to be due by the commissioner, if such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty in the amount of ten percent (10%) of the underpayment. (2) When any person, upon the initial filing of the person's franchise and excise tax return, fails to comply with the requirements described in § 67-4-2006(d) or (e) and such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty equal to the greater of ten thousand dollars ($10,000) or fifty percent (50%) of any adjustment to the initially filed return made under § 67-4-2006(b)(1)(K) or (e) . The commissioner is authorized to waive the penalty, in whole or in part, for good and reasonable cause under § 67-1-803 . Any penalty imposed under this subdivision (b)(2) shall be disregarded for purposes of determining the taxpayer's filing record under subdivision (d)(3). (3) When any person fails to pay the tax required by § 67-4-2007(f) , if such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty in the amount of fifty percent (50%) of the underpayment. (4) For the purpose of this section, "negligence" includes, but is not limited to, any failure to make a reasonable attempt to comply with any law relating to any tax collected or administered by the commissioner. (5) A determination by the commissioner that a taxpayer has been negligent shall be deemed presumptively correct. Such determination may be rebutted only if the taxpayer makes a showing of due care. For purposes of this subdivision (b)(5), "due care" means that care that an ordinarily prudent business person would have exercised under the circumstances. (6) This penalty is in addition to all other penalties provided by law, except as provided in subsection (c).
(1) When any person fails to report and pay the total amount of taxes determined to be due by the commissioner, if such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty in the amount of ten percent (10%) of the underpayment.
(2) When any person, upon the initial filing of the person's franchise and excise tax return, fails to comply with the requirements described in § 67-4-2006(d) or (e) and such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty equal to the greater of ten thousand dollars ($10,000) or fifty percent (50%) of any adjustment to the initially filed return made under § 67-4-2006(b)(1)(K) or (e) . The commissioner is authorized to waive the penalty, in whole or in part, for good and reasonable cause under § 67-1-803 . Any penalty imposed under this subdivision (b)(2) shall be disregarded for purposes of determining the taxpayer's filing record under subdivision (d)(3).
(3) When any person fails to pay the tax required by § 67-4-2007(f) , if such failure is determined by the commissioner to be due to negligence, there shall be imposed a penalty in the amount of fifty percent (50%) of the underpayment.
(4) For the purpose of this section, "negligence" includes, but is not limited to, any failure to make a reasonable attempt to comply with any law relating to any tax collected or administered by the commissioner.
(5) A determination by the commissioner that a taxpayer has been negligent shall be deemed presumptively correct. Such determination may be rebutted only if the taxpayer makes a showing of due care. For purposes of this subdivision (b)(5), "due care" means that care that an ordinarily prudent business person would have exercised under the circumstances.
(6) This penalty is in addition to all other penalties provided by law, except as provided in subsection (c).
(c) (1) When any person fails to report and pay the total amount of taxes determined to be due by the commissioner, if such failure is determined by the commissioner to be due to fraud, there shall be imposed against the taxpayer a penalty in the amount of one hundred percent (100%) of the underpayment. (2) For the purpose of this subsection (c), "fraud" includes any deceitful practice or willful device resorted to with intent to evade the tax. (3) A failure to pay the tax by one who charges or passes on the tax to others constitutes a presumption of fraud. Such presumption may be rebutted only if the taxpayer makes an affirmative showing of intent to pay the tax and comply with all other requirements of the taxing statute. (4) Imposition of this penalty shall be in lieu of all other penalties imposed by the commissioner, except those provided in subsection (d) and part 14 of this chapter.
(1) When any person fails to report and pay the total amount of taxes determined to be due by the commissioner, if such failure is determined by the commissioner to be due to fraud, there shall be imposed against the taxpayer a penalty in the amount of one hundred percent (100%) of the underpayment.
(2) For the purpose of this subsection (c), "fraud" includes any deceitful practice or willful device resorted to with intent to evade the tax.
(3) A failure to pay the tax by one who charges or passes on the tax to others constitutes a presumption of fraud. Such presumption may be rebutted only if the taxpayer makes an affirmative showing of intent to pay the tax and comply with all other requirements of the taxing statute.
(4) Imposition of this penalty shall be in lieu of all other penalties imposed by the commissioner, except those provided in subsection (d) and part 14 of this chapter.
(d) (1) If any check, money order, or electronic funds transfer in payment of any amount receivable under any law administered by the commissioner is dishonored, there shall be imposed a penalty upon the taxpayer in an amount equal to one percent (1%) of the amount of such check, money order, or electronic funds transfer; provided, that the penalty imposed shall be in an amount equal to ten percent (10%) of the amount of such check, money order, or electronic funds transfer for each dishonored check, money order, or electronic funds transfer in excess of two (2) issued by any one (1) person within one (1) calendar year. The minimum amount of the penalty imposed under this subdivision (d)(1) shall be fifteen dollars ($15.00). This subdivision (d)(1) does not apply if the person tendered such check, money order, or electronic funds transfer in good faith and with reasonable cause to believe that it would be duly paid. (2) This penalty shall be in addition to all other penalties provided by law.
(1) If any check, money order, or electronic funds transfer in payment of any amount receivable under any law administered by the commissioner is dishonored, there shall be imposed a penalty upon the taxpayer in an amount equal to one percent (1%) of the amount of such check, money order, or electronic funds transfer; provided, that the penalty imposed shall be in an amount equal to ten percent (10%) of the amount of such check, money order, or electronic funds transfer for each dishonored check, money order, or electronic funds transfer in excess of two (2) issued by any one (1) person within one (1) calendar year. The minimum amount of the penalty imposed under this subdivision (d)(1) shall be fifteen dollars ($15.00). This subdivision (d)(1) does not apply if the person tendered such check, money order, or electronic funds transfer in good faith and with reasonable cause to believe that it would be duly paid.
(2) This penalty shall be in addition to all other penalties provided by law.
(e) For all purposes, the penalties imposed by any law administered by the commissioner shall be considered a part of the tax imposed.
(f) In no event shall judicial review of the commissioner's imposition of any penalty be other than as provided in part 18 of this chapter.
(g) This section shall apply to all taxes administered or collected by the commissioner, except that subsection (a) shall not apply to the tax imposed in § 67-4-409(b) .
(h) Notwithstanding this section, the penalty added to delinquent highway user fuel tax due shall be computed in accordance with § 67-3-1208 .
(i) Subdivision (a)(1) shall not apply to litigation taxes to be collected by the clerk of the appellate courts.
Amended by 2014 Tenn. Acts, ch. 764, s 1, eff. 4/24/2014.
Acts 1988, ch. 526, § 4; 1993, ch. 142, § 16; 2002, ch. 559, § 4; 2004, ch. 786, § 4; 2009 , ch. 530, § 31; 2010 , ch. 1134, § 21; 2012 , ch. 842, § 5.
Tenn. Code Ann. § 67-5-1205 — TN Code / Title 67 / Chapter 5 / Section 67-5-1205
Elements included in valuation of stock
Status: in_force

(a) The value of the corporate property and capital stock of each company subject to this part shall be construed as including all the tangible and intangible value of such company. (b) The assessment and taxation of such corporate property and capital stock under this part shall be in lieu of the taxation of the income derived from such corporate property and capital stock and of the assessment and taxation of the shares of stock of such company as the personal property of its stockholders. (c) No person shall be taxed on the income derived from any stock which constitutes a part of the capital stock of any insurance company which is itself subject to this part or which has a wholly-owned subsidiary which is subject to this part. Acts 1968, ch. 431, § 5; T.C.A., § 67-733.
(a) The value of the corporate property and capital stock of each company subject to this part shall be construed as including all the tangible and intangible value of such company.
(b) The assessment and taxation of such corporate property and capital stock under this part shall be in lieu of the taxation of the income derived from such corporate property and capital stock and of the assessment and taxation of the shares of stock of such company as the personal property of its stockholders.
(c) No person shall be taxed on the income derived from any stock which constitutes a part of the capital stock of any insurance company which is itself subject to this part or which has a wholly-owned subsidiary which is subject to this part.
Acts 1968, ch. 431, § 5; T.C.A., § 67-733.
Tenn. Code Ann. § 67-5-1901 — TN Code / Title 67 / Chapter 5 / Section 67-5-1901
Trustee's bond
Status: in_force

(a) The trustee shall, before the county clerk or county mayor, at the time of executing bonds, take and subscribe the following oath, in addition to the oath now prescribed by law, viz.: I do solemnly swear that I will faithfully collect and account for all taxes for my county, or cause the same to be done, according to law, and that I will use all lawful means in my power to find out and assess such property as may not have been assessed for taxation in my county, and return a list of the same on settlement. (b) The trustee shall be bonded in accordance with § 8-11-103 . Code 1858, § 600 (deriv. Acts 1839, 1840, ch. 160, § 6); Code 1858, § 602; Acts 1875, ch. 91, § 2; Acts 1911, ch. 46, § 1; Shan., §§ 860-864; mod. Code 1932, §§ 1541-1544a; T.C.A. (orig. ed.), §§ 67-1401 -- 67-1405; Acts 1989, ch. 591, § 112; 1993, ch. 315, § 4; 2003, ch. 90, § 2.
(a) The trustee shall, before the county clerk or county mayor, at the time of executing bonds, take and subscribe the following oath, in addition to the oath now prescribed by law, viz.: I do solemnly swear that I will faithfully collect and account for all taxes for my county, or cause the same to be done, according to law, and that I will use all lawful means in my power to find out and assess such property as may not have been assessed for taxation in my county, and return a list of the same on settlement.
I do solemnly swear that I will faithfully collect and account for all taxes for my county, or cause the same to be done, according to law, and that I will use all lawful means in my power to find out and assess such property as may not have been assessed for taxation in my county, and return a list of the same on settlement.
(b) The trustee shall be bonded in accordance with § 8-11-103 .
Code 1858, § 600 (deriv. Acts 1839, 1840, ch. 160, § 6); Code 1858, § 602; Acts 1875, ch. 91, § 2; Acts 1911, ch. 46, § 1; Shan., §§ 860-864; mod. Code 1932, §§ 1541-1544a; T.C.A. (orig. ed.), §§ 67-1401 -- 67-1405; Acts 1989, ch. 591, § 112; 1993, ch. 315, § 4; 2003, ch. 90, § 2.