Tenn. Code Ann. § 67-3-908 — TN Code / Title 67 / Chapter 3 / Section 67-3-908
Liquified gas - Distribution of tax
Status: in_force

(a) The tax imposed by chapter 203 of the Public Acts of 1983 shall be distributed as follows: (1) One and fifty-eight hundredths percent (1.58%) to the general fund; (2) Twenty-eight and twenty-eight hundredths percent (28.28%) to the counties to become a part of the county highway fund in the following manner: (A) Fifty percent (50%) equally among all counties; (B) Twenty-five percent (25%) on the basis of population; and (C) Twenty-five percent (25%) on the basis of area; (3) Fourteen and fourteen hundredths percent (14.14%) to municipalities, as defined in § 54-4-201 , on the basis set out in § 54-4-203 ; and (4) Fifty-six percent (56%) to the highway fund. (b) Revenues from the increases in taxes imposed by chapter 931 of the Public Acts of 1986, shall be distributed and allocated as follows: (1) Revenue from the first three cents (3¢) per gallon of such increases in taxes shall be apportioned as follows: (A) Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and (B) All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a cycle of resurfacing during the period from 1986 to 1998; and for new construction in the primary system of highways; and (2) Revenue from one cent (1¢) of such increases in taxes shall be apportioned as follows: (A) Of such amount designated in subdivisions (b)(2)(B) and (C) for distribution to counties and cities, one percent (1%) shall be subtracted from the amount designated for counties and one percent (1%) shall be subtracted from the amount designated for cities for distribution to the general fund for expenses of administration prior to the distribution of the funds to the counties or cities; (B) Sixty-six and two-thirds percent (66 2/3%) of such revenues collected to the various counties of the state on the basis set out in § 54-4-103 ; and (C) Thirty-three and one-third percent (33 1/3%) of such revenues collected to the various municipalities, as defined by § 54-4-201 , on the basis set out in § 54-4-203 . (c) All revenues and investment income derived from the increase in the liquified gas tax imposed by chapter 46 of the Public Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b). (d) Revenues derived under § 67-3-1102 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund. Amended by 2017 Tenn. Acts, ch. 181, s 22, eff. 7/1/2017. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2008.
(a) The tax imposed by chapter 203 of the Public Acts of 1983 shall be distributed as follows: (1) One and fifty-eight hundredths percent (1.58%) to the general fund; (2) Twenty-eight and twenty-eight hundredths percent (28.28%) to the counties to become a part of the county highway fund in the following manner: (A) Fifty percent (50%) equally among all counties; (B) Twenty-five percent (25%) on the basis of population; and (C) Twenty-five percent (25%) on the basis of area; (3) Fourteen and fourteen hundredths percent (14.14%) to municipalities, as defined in § 54-4-201 , on the basis set out in § 54-4-203 ; and (4) Fifty-six percent (56%) to the highway fund.
(1) One and fifty-eight hundredths percent (1.58%) to the general fund;
(2) Twenty-eight and twenty-eight hundredths percent (28.28%) to the counties to become a part of the county highway fund in the following manner: (A) Fifty percent (50%) equally among all counties; (B) Twenty-five percent (25%) on the basis of population; and (C) Twenty-five percent (25%) on the basis of area;
(A) Fifty percent (50%) equally among all counties;
(B) Twenty-five percent (25%) on the basis of population; and
(C) Twenty-five percent (25%) on the basis of area;
(3) Fourteen and fourteen hundredths percent (14.14%) to municipalities, as defined in § 54-4-201 , on the basis set out in § 54-4-203 ; and
(4) Fifty-six percent (56%) to the highway fund.
(b) Revenues from the increases in taxes imposed by chapter 931 of the Public Acts of 1986, shall be distributed and allocated as follows: (1) Revenue from the first three cents (3¢) per gallon of such increases in taxes shall be apportioned as follows: (A) Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and (B) All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a cycle of resurfacing during the period from 1986 to 1998; and for new construction in the primary system of highways; and (2) Revenue from one cent (1¢) of such increases in taxes shall be apportioned as follows: (A) Of such amount designated in subdivisions (b)(2)(B) and (C) for distribution to counties and cities, one percent (1%) shall be subtracted from the amount designated for counties and one percent (1%) shall be subtracted from the amount designated for cities for distribution to the general fund for expenses of administration prior to the distribution of the funds to the counties or cities; (B) Sixty-six and two-thirds percent (66 2/3%) of such revenues collected to the various counties of the state on the basis set out in § 54-4-103 ; and (C) Thirty-three and one-third percent (33 1/3%) of such revenues collected to the various municipalities, as defined by § 54-4-201 , on the basis set out in § 54-4-203 .
(1) Revenue from the first three cents (3¢) per gallon of such increases in taxes shall be apportioned as follows: (A) Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and (B) All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a cycle of resurfacing during the period from 1986 to 1998; and for new construction in the primary system of highways; and
(A) Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and
(B) All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a cycle of resurfacing during the period from 1986 to 1998; and for new construction in the primary system of highways; and
(2) Revenue from one cent (1¢) of such increases in taxes shall be apportioned as follows: (A) Of such amount designated in subdivisions (b)(2)(B) and (C) for distribution to counties and cities, one percent (1%) shall be subtracted from the amount designated for counties and one percent (1%) shall be subtracted from the amount designated for cities for distribution to the general fund for expenses of administration prior to the distribution of the funds to the counties or cities; (B) Sixty-six and two-thirds percent (66 2/3%) of such revenues collected to the various counties of the state on the basis set out in § 54-4-103 ; and (C) Thirty-three and one-third percent (33 1/3%) of such revenues collected to the various municipalities, as defined by § 54-4-201 , on the basis set out in § 54-4-203 .
(A) Of such amount designated in subdivisions (b)(2)(B) and (C) for distribution to counties and cities, one percent (1%) shall be subtracted from the amount designated for counties and one percent (1%) shall be subtracted from the amount designated for cities for distribution to the general fund for expenses of administration prior to the distribution of the funds to the counties or cities;
(B) Sixty-six and two-thirds percent (66 2/3%) of such revenues collected to the various counties of the state on the basis set out in § 54-4-103 ; and
(C) Thirty-three and one-third percent (33 1/3%) of such revenues collected to the various municipalities, as defined by § 54-4-201 , on the basis set out in § 54-4-203 .
(c) All revenues and investment income derived from the increase in the liquified gas tax imposed by chapter 46 of the Public Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
(d) Revenues derived under § 67-3-1102 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund.
Amended by 2017 Tenn. Acts, ch. 181, s 22, eff. 7/1/2017.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2008.
Tenn. Code Ann. § 67-4-720 — TN Code / Title 67 / Chapter 4 / Section 67-4-720
Certificate indicating whether person reported tax due for location at wholesaler rate or retailer rate
Status: in_force

For purposes of aiding administration of the tax under this part, the department shall make available to every person that files a return under this part a certificate indicating whether the person reported the tax due for a location at the wholesaler rate or retailer rate as set forth in § 67-4-709 . The certificate must be in a format that enables a customer to provide the certificate to a vendor as proof that the customer filed as a wholesaler or retailer. The certificate is effective from the original due date of the customer's underlying return until the due date of the customer's next return. For transactions occurring during the certificate's effective period, a vendor that receives a certificate from a customer can rely on the certificate for purposes of determining the vendor's liability under this part. Notwithstanding another law to the contrary, a vendor that receives a certificate from a customer shall not owe additional tax, nor be refunded tax, based on a retroactive change in the customer's status as a wholesaler or retailer for the period covered by the certificate. Added by 2022 Tenn. Acts, ch. 683, s 1, eff. 1/1/2023.
For purposes of aiding administration of the tax under this part, the department shall make available to every person that files a return under this part a certificate indicating whether the person reported the tax due for a location at the wholesaler rate or retailer rate as set forth in § 67-4-709 . The certificate must be in a format that enables a customer to provide the certificate to a vendor as proof that the customer filed as a wholesaler or retailer. The certificate is effective from the original due date of the customer's underlying return until the due date of the customer's next return. For transactions occurring during the certificate's effective period, a vendor that receives a certificate from a customer can rely on the certificate for purposes of determining the vendor's liability under this part. Notwithstanding another law to the contrary, a vendor that receives a certificate from a customer shall not owe additional tax, nor be refunded tax, based on a retroactive change in the customer's status as a wholesaler or retailer for the period covered by the certificate.
Added by 2022 Tenn. Acts, ch. 683, s 1, eff. 1/1/2023.
Tenn. Code Ann. § 67-1-1441 — TN Code / Title 67 / Chapter 1 / Section 67-1-1441
Revenue officers - Weapons - Execution of search warrants
Status: in_force

(a) Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power, and authority as sheriffs, police officers and other peace officers to enforce this part. (b) Any duly authorized officer or employee of the department who has been specifically designated by the commissioner to enforce this part is authorized and empowered to go armed or carry a pistol while on active duty engaged in enforcing this part. Any such person is also authorized and empowered to execute search warrants and to do all acts incident to search warrants, in the same manner as search warrants may be executed by sheriffs, police officers and other peace officers. (c) (1) Any duly authorized agent or officer of the department of revenue who retires after twenty-five (25) years of honorable armed service shall be issued a retired commission card by the department, which shall identify the agent or officer and the fact that the agent or officer is retired. Cards issued under this subdivision (c)(1) shall bear the inscription, in print of equal or larger size than the rest of the printing on the card, the words "Not a handgun permit." After twenty-five (25) years of honorable armed service by an authorized agent or officer of the department, the department shall authorize such agent or officer, upon retirement, to retain the agent or officer's service weapon and badge, in recognition of the agent or officer's many years of good and faithful public service. (2) Any authorized agent or officer of the department, who is issued a retired commission card pursuant to this subsection (c) but who has not completed twenty-five (25) years of honorable armed service, may retain the agent or officer's service weapon and badge in recognition of the agent or officer's years of good and faithful public service; provided, that the agent or officer reimburses the department for the cost of the service weapon and badge. (3) This subsection (c) shall be retroactive to include officers from the department of safety that were transferred to the department of revenue effective July 1, 2006. Amended by 2013 Tenn. Acts, ch. 434,s 1, eff. 5/16/2013. Acts 1973, ch. 368, § 4; T.C.A., § 67-6045(g); Acts 2005, ch. 499, § 8.
(a) Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power, and authority as sheriffs, police officers and other peace officers to enforce this part.
(b) Any duly authorized officer or employee of the department who has been specifically designated by the commissioner to enforce this part is authorized and empowered to go armed or carry a pistol while on active duty engaged in enforcing this part. Any such person is also authorized and empowered to execute search warrants and to do all acts incident to search warrants, in the same manner as search warrants may be executed by sheriffs, police officers and other peace officers.
(c) (1) Any duly authorized agent or officer of the department of revenue who retires after twenty-five (25) years of honorable armed service shall be issued a retired commission card by the department, which shall identify the agent or officer and the fact that the agent or officer is retired. Cards issued under this subdivision (c)(1) shall bear the inscription, in print of equal or larger size than the rest of the printing on the card, the words "Not a handgun permit." After twenty-five (25) years of honorable armed service by an authorized agent or officer of the department, the department shall authorize such agent or officer, upon retirement, to retain the agent or officer's service weapon and badge, in recognition of the agent or officer's many years of good and faithful public service. (2) Any authorized agent or officer of the department, who is issued a retired commission card pursuant to this subsection (c) but who has not completed twenty-five (25) years of honorable armed service, may retain the agent or officer's service weapon and badge in recognition of the agent or officer's years of good and faithful public service; provided, that the agent or officer reimburses the department for the cost of the service weapon and badge. (3) This subsection (c) shall be retroactive to include officers from the department of safety that were transferred to the department of revenue effective July 1, 2006.
(1) Any duly authorized agent or officer of the department of revenue who retires after twenty-five (25) years of honorable armed service shall be issued a retired commission card by the department, which shall identify the agent or officer and the fact that the agent or officer is retired. Cards issued under this subdivision (c)(1) shall bear the inscription, in print of equal or larger size than the rest of the printing on the card, the words "Not a handgun permit." After twenty-five (25) years of honorable armed service by an authorized agent or officer of the department, the department shall authorize such agent or officer, upon retirement, to retain the agent or officer's service weapon and badge, in recognition of the agent or officer's many years of good and faithful public service.
(2) Any authorized agent or officer of the department, who is issued a retired commission card pursuant to this subsection (c) but who has not completed twenty-five (25) years of honorable armed service, may retain the agent or officer's service weapon and badge in recognition of the agent or officer's years of good and faithful public service; provided, that the agent or officer reimburses the department for the cost of the service weapon and badge.
(3) This subsection (c) shall be retroactive to include officers from the department of safety that were transferred to the department of revenue effective July 1, 2006.
Amended by 2013 Tenn. Acts, ch. 434,s 1, eff. 5/16/2013.
Acts 1973, ch. 368, § 4; T.C.A., § 67-6045(g); Acts 2005, ch. 499, § 8.
Tenn. Code Ann. § 67-3-403 — TN Code / Title 67 / Chapter 3 / Section 67-3-403
Industrial chemicals and solvents exemption
Status: in_force

Industrial chemicals or solvents classified as volatile substances shall not be subject to the taxes or fees imposed in part 2 of this chapter when these industrial chemicals or solvents are neither intended for use nor used as fuels. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1503.
Industrial chemicals or solvents classified as volatile substances shall not be subject to the taxes or fees imposed in part 2 of this chapter when these industrial chemicals or solvents are neither intended for use nor used as fuels.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1503.
Tenn. Code Ann. § 67-5-2004 — TN Code / Title 67 / Chapter 5 / Section 67-5-2004
Collection by garnishment - Retention of collection agent
Status: in_force

(a) The officers to whom the delinquent lists are so delivered may proceed against the delinquent taxpayers by garnishment proceedings, returnable before any general sessions court in the district where the delinquent resides, or to any court, which garnishment shall run in the name of the state for its own behalf and for the use and benefit of the county. (b) (1) (A) The county trustee may proceed against a taxpayer who is delinquent in the payment of tangible personal property taxes by retaining an agent to collect such delinquent tangible personal property taxes, plus interest authorized by law, reasonable costs, and legal fees, provided that the collection activities are in compliance with this subsection (b). (B) If a collection agent is retained, the county trustee shall utilize the bidding procedures applicable to the county to select and retain the agent and shall notify the county legislative body of such action. The agent's collection fee shall not exceed thirty percent (30%) of tangible personal property taxes due, and the fee must be added to the total amount of delinquent tangible personal property taxes owed, plus interest authorized by law, reasonable costs, and legal fees. (C) A contract or other arrangement entered into to retain a collection agent under this subsection (b) shall not provide that the compensation paid to the agent is conditioned on increasing tangible personal property tax collections in the county involved. A contract found to contain such language is void and unenforceable. (D) An agent shall not communicate with the delinquent taxpayer or proceed upon the delinquent taxpayer's property unless authorization to take such action is provided in the contract. The agent shall not institute or undertake a collection or related activity in violation of the Tennessee Collection Service Act, compiled in title 62, chapter 20. (E) An agent retained pursuant to this subsection (b) must be licensed and in good standing with the Tennessee collection service board. (F) All foreclosures, seizures, litigation, or other judicial or non-judicial proceedings to enforce a tax lien or any similar rights to collect delinquent tangible personal property taxes, plus interest authorized by law, reasonable costs, and legal fees, must be in the name of the taxing jurisdiction as the plaintiff or claimant. (G) An agent who also performs audit procedures shall not be retained to collect delinquent tangible personal property taxes under this section. (H) This subsection (b) and the contract authorized in this subsection (b) does not repeal or modify a provision of this chapter. (2) [Deleted by 2024 amendment.] Amended by 2024 Tenn. Acts, ch. 967,s 24, eff. 5/21/2024. Amended by 2024 Tenn. Acts, ch. 654,s 1, eff. 4/4/2024. Amended by 2021 Tenn. Acts, ch. 522, s 1, eff. 5/25/2021. Acts 1923, ch. 77, § 4; Shan. Supp., § 913b3; Code 1932, § 1577; T.C.A., § 67-1308.
(a) The officers to whom the delinquent lists are so delivered may proceed against the delinquent taxpayers by garnishment proceedings, returnable before any general sessions court in the district where the delinquent resides, or to any court, which garnishment shall run in the name of the state for its own behalf and for the use and benefit of the county.
(b) (1) (A) The county trustee may proceed against a taxpayer who is delinquent in the payment of tangible personal property taxes by retaining an agent to collect such delinquent tangible personal property taxes, plus interest authorized by law, reasonable costs, and legal fees, provided that the collection activities are in compliance with this subsection (b). (B) If a collection agent is retained, the county trustee shall utilize the bidding procedures applicable to the county to select and retain the agent and shall notify the county legislative body of such action. The agent's collection fee shall not exceed thirty percent (30%) of tangible personal property taxes due, and the fee must be added to the total amount of delinquent tangible personal property taxes owed, plus interest authorized by law, reasonable costs, and legal fees. (C) A contract or other arrangement entered into to retain a collection agent under this subsection (b) shall not provide that the compensation paid to the agent is conditioned on increasing tangible personal property tax collections in the county involved. A contract found to contain such language is void and unenforceable. (D) An agent shall not communicate with the delinquent taxpayer or proceed upon the delinquent taxpayer's property unless authorization to take such action is provided in the contract. The agent shall not institute or undertake a collection or related activity in violation of the Tennessee Collection Service Act, compiled in title 62, chapter 20. (E) An agent retained pursuant to this subsection (b) must be licensed and in good standing with the Tennessee collection service board. (F) All foreclosures, seizures, litigation, or other judicial or non-judicial proceedings to enforce a tax lien or any similar rights to collect delinquent tangible personal property taxes, plus interest authorized by law, reasonable costs, and legal fees, must be in the name of the taxing jurisdiction as the plaintiff or claimant. (G) An agent who also performs audit procedures shall not be retained to collect delinquent tangible personal property taxes under this section. (H) This subsection (b) and the contract authorized in this subsection (b) does not repeal or modify a provision of this chapter. (2) [Deleted by 2024 amendment.]
(1) (A) The county trustee may proceed against a taxpayer who is delinquent in the payment of tangible personal property taxes by retaining an agent to collect such delinquent tangible personal property taxes, plus interest authorized by law, reasonable costs, and legal fees, provided that the collection activities are in compliance with this subsection (b). (B) If a collection agent is retained, the county trustee shall utilize the bidding procedures applicable to the county to select and retain the agent and shall notify the county legislative body of such action. The agent's collection fee shall not exceed thirty percent (30%) of tangible personal property taxes due, and the fee must be added to the total amount of delinquent tangible personal property taxes owed, plus interest authorized by law, reasonable costs, and legal fees. (C) A contract or other arrangement entered into to retain a collection agent under this subsection (b) shall not provide that the compensation paid to the agent is conditioned on increasing tangible personal property tax collections in the county involved. A contract found to contain such language is void and unenforceable. (D) An agent shall not communicate with the delinquent taxpayer or proceed upon the delinquent taxpayer's property unless authorization to take such action is provided in the contract. The agent shall not institute or undertake a collection or related activity in violation of the Tennessee Collection Service Act, compiled in title 62, chapter 20. (E) An agent retained pursuant to this subsection (b) must be licensed and in good standing with the Tennessee collection service board. (F) All foreclosures, seizures, litigation, or other judicial or non-judicial proceedings to enforce a tax lien or any similar rights to collect delinquent tangible personal property taxes, plus interest authorized by law, reasonable costs, and legal fees, must be in the name of the taxing jurisdiction as the plaintiff or claimant. (G) An agent who also performs audit procedures shall not be retained to collect delinquent tangible personal property taxes under this section. (H) This subsection (b) and the contract authorized in this subsection (b) does not repeal or modify a provision of this chapter.
(A) The county trustee may proceed against a taxpayer who is delinquent in the payment of tangible personal property taxes by retaining an agent to collect such delinquent tangible personal property taxes, plus interest authorized by law, reasonable costs, and legal fees, provided that the collection activities are in compliance with this subsection (b).
(B) If a collection agent is retained, the county trustee shall utilize the bidding procedures applicable to the county to select and retain the agent and shall notify the county legislative body of such action. The agent's collection fee shall not exceed thirty percent (30%) of tangible personal property taxes due, and the fee must be added to the total amount of delinquent tangible personal property taxes owed, plus interest authorized by law, reasonable costs, and legal fees.
(C) A contract or other arrangement entered into to retain a collection agent under this subsection (b) shall not provide that the compensation paid to the agent is conditioned on increasing tangible personal property tax collections in the county involved. A contract found to contain such language is void and unenforceable.
(D) An agent shall not communicate with the delinquent taxpayer or proceed upon the delinquent taxpayer's property unless authorization to take such action is provided in the contract. The agent shall not institute or undertake a collection or related activity in violation of the Tennessee Collection Service Act, compiled in title 62, chapter 20.
(E) An agent retained pursuant to this subsection (b) must be licensed and in good standing with the Tennessee collection service board.
(F) All foreclosures, seizures, litigation, or other judicial or non-judicial proceedings to enforce a tax lien or any similar rights to collect delinquent tangible personal property taxes, plus interest authorized by law, reasonable costs, and legal fees, must be in the name of the taxing jurisdiction as the plaintiff or claimant.
(G) An agent who also performs audit procedures shall not be retained to collect delinquent tangible personal property taxes under this section.
(H) This subsection (b) and the contract authorized in this subsection (b) does not repeal or modify a provision of this chapter.
(2) [Deleted by 2024 amendment.]
Amended by 2024 Tenn. Acts, ch. 967,s 24, eff. 5/21/2024.
Amended by 2024 Tenn. Acts, ch. 654,s 1, eff. 4/4/2024.
Amended by 2021 Tenn. Acts, ch. 522, s 1, eff. 5/25/2021.
Acts 1923, ch. 77, § 4; Shan. Supp., § 913b3; Code 1932, § 1577; T.C.A., § 67-1308.
Tenn. Code Ann. § 67-3-1120 — TN Code / Title 67 / Chapter 3 / Section 67-3-1120
Definition of "qualified natural gas dispenser" - Collection, remittance and reporting of taxes - Keeping of records - Inspections
Status: in_force

(a) "Qualified natural gas dispenser" means a dispenser that measures the amount dispensed by means of a National Type Evaluation Program (NTEP) certified fuel meter. (b) A natural gas dealer permit authorizes a dealer to collect and remit taxes on compressed natural gas delivered into the fuel supply tanks of motor vehicles by means of a qualified natural gas dispenser with meter capability. When compressed natural gas is delivered by a dealer to a customer's vehicle by means of a qualified natural gas dispenser, user permits under this part are not required. (c) Dealers shall be legally responsible for collecting the tax imposed by § 67-3-1113 at the time of delivery to a vehicle. (d) For the purpose of reporting the amount of tax imposed by § 67-3-1113 on metered compressed natural gas, each dealer shall file with the commissioner, on a form prescribed by the commissioner, a monthly report on or before the twenty-fifth day of the month following the month of activity, whether or not fuel is used or sold, and remit the tax due and collected. The report shall be executed under a declaration of penalty of perjury and shall state the total amount of compressed natural gas dispensed by the permittee within the state. (e) A dealer shall keep for four (4) years, open to inspection at all times by the department and the attorney general and reporter, a complete record of all metered compressed natural gas received and used or sold. (f) Meters and qualified natural gas dispensers are subject to inspection and verification by the department of agriculture's weights and measures in accordance with title 47, chapter 26, part 9 and such part's enforcement provisions. Acts 2012, ch. 822, § 3.
(a) "Qualified natural gas dispenser" means a dispenser that measures the amount dispensed by means of a National Type Evaluation Program (NTEP) certified fuel meter.
(b) A natural gas dealer permit authorizes a dealer to collect and remit taxes on compressed natural gas delivered into the fuel supply tanks of motor vehicles by means of a qualified natural gas dispenser with meter capability. When compressed natural gas is delivered by a dealer to a customer's vehicle by means of a qualified natural gas dispenser, user permits under this part are not required.
(c) Dealers shall be legally responsible for collecting the tax imposed by § 67-3-1113 at the time of delivery to a vehicle.
(d) For the purpose of reporting the amount of tax imposed by § 67-3-1113 on metered compressed natural gas, each dealer shall file with the commissioner, on a form prescribed by the commissioner, a monthly report on or before the twenty-fifth day of the month following the month of activity, whether or not fuel is used or sold, and remit the tax due and collected. The report shall be executed under a declaration of penalty of perjury and shall state the total amount of compressed natural gas dispensed by the permittee within the state.
(e) A dealer shall keep for four (4) years, open to inspection at all times by the department and the attorney general and reporter, a complete record of all metered compressed natural gas received and used or sold.
(f) Meters and qualified natural gas dispensers are subject to inspection and verification by the department of agriculture's weights and measures in accordance with title 47, chapter 26, part 9 and such part's enforcement provisions.
Acts 2012, ch. 822, § 3.
Tenn. Code Ann. § 67-6-351 — TN Code / Title 67 / Chapter 6 / Section 67-6-351
Drugs used by veterinarians
Status: in_force

Veterinarians shall be considered the users and consumers of all drugs purchased by them for use or resale in the practice of veterinary medicine. The drugs shall be subject to sales or use tax on the purchase price to the veterinarian; provided, however, that drugs used in the treatment of livestock and instruments used for the administration of drugs used in the treatment of livestock shall be exempt from tax. Veterinarians seeking to make exempt purchases of drugs, and instruments for the administration of the drugs, used in treatment of livestock or resold in the practice of veterinary medicine for treatment of livestock shall provide a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make the exempt purchases. Veterinarians shall be liable for tax on the drugs or instruments at the full rate provided by § 67-6-203 if the drugs or instruments purchased exempt were not used in the treatment of livestock or resold in the practice of veterinary medicine for treatment of livestock. Acts 1996, ch. 922, § 2; 2003, ch. 357, § 4; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 71, 98.
Veterinarians shall be considered the users and consumers of all drugs purchased by them for use or resale in the practice of veterinary medicine. The drugs shall be subject to sales or use tax on the purchase price to the veterinarian; provided, however, that drugs used in the treatment of livestock and instruments used for the administration of drugs used in the treatment of livestock shall be exempt from tax. Veterinarians seeking to make exempt purchases of drugs, and instruments for the administration of the drugs, used in treatment of livestock or resold in the practice of veterinary medicine for treatment of livestock shall provide a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make the exempt purchases. Veterinarians shall be liable for tax on the drugs or instruments at the full rate provided by § 67-6-203 if the drugs or instruments purchased exempt were not used in the treatment of livestock or resold in the practice of veterinary medicine for treatment of livestock.
Acts 1996, ch. 922, § 2; 2003, ch. 357, § 4; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 71, 98.
Tenn. Code Ann. § 67-1-903 — TN Code / Title 67 / Chapter 1 / Section 67-1-903
Action against collecting officer
Status: in_force

(a) The person paying the revenue may, at any time within six (6) months after making the payment, but not thereafter, sue the officer who collected the sum, for the recovery thereof. (b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue. Acts 1873, ch. 44, § 1; Shan., § 1061; Code 1932, § 1792; Acts 1968, ch. 588, § 1; T.C.A. (orig. ed.), § 67-2305; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 13; 1987, ch. 92, § 3.
(a) The person paying the revenue may, at any time within six (6) months after making the payment, but not thereafter, sue the officer who collected the sum, for the recovery thereof.
(b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
Acts 1873, ch. 44, § 1; Shan., § 1061; Code 1932, § 1792; Acts 1968, ch. 588, § 1; T.C.A. (orig. ed.), § 67-2305; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 13; 1987, ch. 92, § 3.
Tenn. Code Ann. § 67-4-1407 — TN Code / Title 67 / Chapter 4 / Section 67-4-1407
No advertising of rebates
Status: in_force

No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the operator or that it will not be added to the rent, or that if added, any part will be refunded. Acts 1988, ch. 982, § 8.
No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the operator or that it will not be added to the rent, or that if added, any part will be refunded.
Acts 1988, ch. 982, § 8.
Tenn. Code Ann. § 67-6-344 — TN Code / Title 67 / Chapter 6 / Section 67-6-344
[Repealed]
Status: repealed

Repealed by 2023 Tenn. Acts, ch. 377, s 28, eff. 7/1/2024. Acts 1989, ch. 496, § 1.
Repealed by 2023 Tenn. Acts, ch. 377, s 28, eff. 7/1/2024.
Acts 1989, ch. 496, § 1.
Tenn. Code Ann. § 67-4-1611 — TN Code / Title 67 / Chapter 4 / Section 67-4-1611
Severability
Status: in_force

If any provision of this part or the application of this part to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the part that can be given effect without the invalid provision or application, and to that end this part is declared to be severable. Acts 1991, ch. 451, § 88.
If any provision of this part or the application of this part to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the part that can be given effect without the invalid provision or application, and to that end this part is declared to be severable.
Acts 1991, ch. 451, § 88.
Tenn. Code Ann. § 67-5-2210 — TN Code / Title 67 / Chapter 5 / Section 67-5-2210
Remedies additional
Status: in_force

The remedies provided for in this part shall be in addition to all existing remedies for the collection of delinquent taxes, including any existing right concerning the appointment of a receiver in tax suits. Acts 1941, ch. 19, § 10; C. Supp. 1950, § 1789.16 (Williams, § 1789.10); T.C.A. (orig. ed.), § 67-1910.
The remedies provided for in this part shall be in addition to all existing remedies for the collection of delinquent taxes, including any existing right concerning the appointment of a receiver in tax suits.
Acts 1941, ch. 19, § 10; C. Supp. 1950, § 1789.16 (Williams, § 1789.10); T.C.A. (orig. ed.), § 67-1910.
Tenn. Code Ann. § 67-4-2015 — TN Code / Title 67 / Chapter 4 / Section 67-4-2015
Filing of returns - Payment of tax - Penalty
Status: in_force

(a) The franchise and excise tax return shall be filed with the commissioner on or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year. The return shall coincide with the accounting period covered by the federal return and the appropriate tax must be paid to the department at the time of filing the return. In the event the return covers a period of less than twelve (12) months, the excise tax shall not be prorated. (b) Every taxpayer, who has a combined franchise and excise tax liability of five thousand dollars ($5,000) or more, after application of all available franchise and excise tax credits, for both the immediately preceding tax year, annualized if the preceding tax year was for less than twelve (12) months, and the current tax year, shall make four (4) quarterly estimated franchise and excise tax payments for its current tax year. A taxpayer electing to compute its net worth on a consolidated basis shall compute its quarterly estimated franchise and excise tax payments taking into consideration that its net worth will be computed on a consolidated basis. Except as otherwise provided in this section, the minimum amount of each quarterly payment shall be the lesser of: (1) Twenty-five percent (25%) of the combined franchise and excise tax shown on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; or (2) Twenty-five percent (25%) of eighty percent (80%) of the combined franchise and excise tax liability for the current tax year. (c) The first quarterly payment shall be due on the fifteenth day of the fourth month of the current tax year; the second payment on the fifteenth day of the sixth month; the third payment on the fifteenth day of the ninth month; and the final payment on the fifteenth day of the first month of the next succeeding tax year. (d) If there is a deficiency or delinquency of any quarterly estimated tax payment required, a penalty in the amount of two percent (2%) for each month of underpayment or part thereof not to exceed a total of twenty-four percent (24%) and interest at the rate prescribed by § 67-1-801 shall be assessed. (e) The period of underpayment of any required quarterly estimated franchise and excise tax payment shall extend from the date the payment was required to be paid to the earlier of: (1) The fifteenth day of the fourth month following the close of the taxable year; or (2) With respect to all or any portion of the underpayment, the date on which all or any portion of the underpayment is paid. (f) A quarterly payment of estimated franchise and excise tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment payable for that date. (g) (1) Notwithstanding this section to the contrary, with respect to the excise tax component of its quarterly estimated franchise and excise tax payments, a taxpayer may elect to calculate that excise tax component in the manner provided by Section 6655(e)(2) of the Internal Revenue Code. For those taxpayers that elect to calculate the excise tax component of their quarterly estimated franchise and excise tax payments in the manner provided by this subsection (g), the franchise tax component of each quarterly estimated payment shall be the lesser of: (A) Twenty-five percent (25%) of the franchise tax shown on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; or (B) Twenty-five percent (25%) of eighty percent (80%) of the franchise tax liability for the current tax year. (2) A taxpayer electing to calculate its quarterly estimated franchise and excise tax payments under this subsection (g) shall establish the amount of each estimated payment on a form prescribed by the commissioner. (h) (1) (A) An extension of time of seven (7) months in which to file the franchise and excise tax return shall be granted if, on or before the original due date of the return, the extension request is made as required in subdivision (h)(2) and the taxpayer has paid franchise and excise taxes equal to at least the lesser of: (i) Ninety percent (90%) of the liability for the tax year for which the extension is being requested; or (ii) One hundred percent (100%) of the tax shown due on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; provided, however, that, if there was no liability for the preceding tax year, the amount paid shall equal the minimum tax amount provided in § 67-4-2119 . (B) A taxpayer electing to compute its net worth on a consolidated basis shall make its franchise, excise tax extension request and compute the payment thereon taking into consideration that its net worth will be computed on a consolidated basis. (C) Where the taxes paid on or before the original due date of the return do not equal the amount provided in subdivision (h)(1)(A), or if the return is not filed by the extended due date, penalty as provided by § 67-1-804 and interest as provided by § 67-1-801(a) shall attach as though no extension had been granted. (2) An extension request shall be made as follows: (A) If the taxpayer is not required to make a tax payment with its extension request, the taxpayer may use either a form prescribed by the commissioner or a copy of the taxpayer's request for an automatic extension of time to file its federal income tax return for the corresponding tax period. The form shall not be filed on the original due date of the return but, instead, shall be attached to the return filed on or before the extended due date; (B) If the taxpayer is required to make a tax payment with its extension request and the taxpayer does not file its federal income tax return as a member of a consolidated group, the taxpayer may use either a form prescribed by the commissioner or a copy of the taxpayer's request for an automatic extension of time to file its federal income tax return for the corresponding tax period. The form shall be filed with the tax payment on or before the original due date of the return; and (C) If the taxpayer is required to make a tax payment with its extension request and the taxpayer files its federal income tax return as a member of a consolidated group, the taxpayer must use a form prescribed by the commissioner. The form shall be filed with the tax payment on or before the original due date of the return. (i) Final return status shall apply to the first return that reflects any activity or event giving rise to such status, and shall apply to all subsequent returns filed by the taxpayer. The taxpayer shall file a return for each tax period during which the taxpayer is in final return status. This requirement shall include returns of taxpayers with any remaining assets, activity, equity, or proceeds; or with installment sales attributable to any Tennessee assets regardless of whether the entity has any remaining in-state activity. (j) The commissioner shall ensure that any new integrated tax system implemented by the department will support the annualization of quarterly estimated payments. (k) (1) As used in this subsection (k), "perfection period" means a period of ten (10) calendar days, beginning with the day after date of the first transmission of an electronic return that is subsequently rejected by the commissioner, for the taxpayer to either: (A) Correct any errors in the return that cause it to fail to meet any of the validation criteria set by the commissioner and retransmit it; provided, that the commissioner subsequently accepts the corrected return; or (B) File a paper return postmarked on or before the expiration of the ten (10) calendar days; provided, that the taxpayer is not required to electronically file or the commissioner grants the taxpayer permission to file the return on paper. (2) A taxpayer's electronically filed return shall be treated as filed on the date of the last transmission prior to the return being accepted by the commissioner, except as provided in subdivision (k)(3). A taxpayer's paper return shall be treated as filed when mailed and postmarked, except as provided in subdivision (k)(3). (3) A return that complies with the requirements of the perfection period shall be treated as filed on the date of the first electronic transmission. Amended by 2021 Tenn. Acts, ch. 559, s 1, eff. 5/26/2021. Amended by 2018 Tenn. Acts, ch. 1048, s 2, eff. 10/1/2018. Amended by 2017 Tenn. Acts, ch. 194, Secs.s 1, s 2 eff. 4/19/2017. Amended by 2016 Tenn. Acts, ch. 881, s 2, Sec.s 3, Secs.s 4, s 5, s 6, s 7 eff. 4/27/2016. Amended by 2013 Tenn. Acts, ch. 321, s 2, eff. 5/13/2013. Acts 1999, ch. 406, § 3; 2000, ch. 982, §§ 23 - 25; 2003 , ch. 164, §§ 1, 2; 2004, ch. 786, § 2; 2004, ch. 932, §§ 2, 3; 2005, ch. 499, § 79; 2012 , ch. 658, § 1.
(a) The franchise and excise tax return shall be filed with the commissioner on or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year. The return shall coincide with the accounting period covered by the federal return and the appropriate tax must be paid to the department at the time of filing the return. In the event the return covers a period of less than twelve (12) months, the excise tax shall not be prorated.
(b) Every taxpayer, who has a combined franchise and excise tax liability of five thousand dollars ($5,000) or more, after application of all available franchise and excise tax credits, for both the immediately preceding tax year, annualized if the preceding tax year was for less than twelve (12) months, and the current tax year, shall make four (4) quarterly estimated franchise and excise tax payments for its current tax year. A taxpayer electing to compute its net worth on a consolidated basis shall compute its quarterly estimated franchise and excise tax payments taking into consideration that its net worth will be computed on a consolidated basis. Except as otherwise provided in this section, the minimum amount of each quarterly payment shall be the lesser of: (1) Twenty-five percent (25%) of the combined franchise and excise tax shown on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; or (2) Twenty-five percent (25%) of eighty percent (80%) of the combined franchise and excise tax liability for the current tax year.
(1) Twenty-five percent (25%) of the combined franchise and excise tax shown on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; or
(2) Twenty-five percent (25%) of eighty percent (80%) of the combined franchise and excise tax liability for the current tax year.
(c) The first quarterly payment shall be due on the fifteenth day of the fourth month of the current tax year; the second payment on the fifteenth day of the sixth month; the third payment on the fifteenth day of the ninth month; and the final payment on the fifteenth day of the first month of the next succeeding tax year.
(d) If there is a deficiency or delinquency of any quarterly estimated tax payment required, a penalty in the amount of two percent (2%) for each month of underpayment or part thereof not to exceed a total of twenty-four percent (24%) and interest at the rate prescribed by § 67-1-801 shall be assessed.
(e) The period of underpayment of any required quarterly estimated franchise and excise tax payment shall extend from the date the payment was required to be paid to the earlier of: (1) The fifteenth day of the fourth month following the close of the taxable year; or (2) With respect to all or any portion of the underpayment, the date on which all or any portion of the underpayment is paid.
(1) The fifteenth day of the fourth month following the close of the taxable year; or
(2) With respect to all or any portion of the underpayment, the date on which all or any portion of the underpayment is paid.
(f) A quarterly payment of estimated franchise and excise tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment payable for that date.
(g) (1) Notwithstanding this section to the contrary, with respect to the excise tax component of its quarterly estimated franchise and excise tax payments, a taxpayer may elect to calculate that excise tax component in the manner provided by Section 6655(e)(2) of the Internal Revenue Code. For those taxpayers that elect to calculate the excise tax component of their quarterly estimated franchise and excise tax payments in the manner provided by this subsection (g), the franchise tax component of each quarterly estimated payment shall be the lesser of: (A) Twenty-five percent (25%) of the franchise tax shown on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; or (B) Twenty-five percent (25%) of eighty percent (80%) of the franchise tax liability for the current tax year. (2) A taxpayer electing to calculate its quarterly estimated franchise and excise tax payments under this subsection (g) shall establish the amount of each estimated payment on a form prescribed by the commissioner.
(1) Notwithstanding this section to the contrary, with respect to the excise tax component of its quarterly estimated franchise and excise tax payments, a taxpayer may elect to calculate that excise tax component in the manner provided by Section 6655(e)(2) of the Internal Revenue Code. For those taxpayers that elect to calculate the excise tax component of their quarterly estimated franchise and excise tax payments in the manner provided by this subsection (g), the franchise tax component of each quarterly estimated payment shall be the lesser of: (A) Twenty-five percent (25%) of the franchise tax shown on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; or (B) Twenty-five percent (25%) of eighty percent (80%) of the franchise tax liability for the current tax year.
(A) Twenty-five percent (25%) of the franchise tax shown on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; or
(B) Twenty-five percent (25%) of eighty percent (80%) of the franchise tax liability for the current tax year.
(2) A taxpayer electing to calculate its quarterly estimated franchise and excise tax payments under this subsection (g) shall establish the amount of each estimated payment on a form prescribed by the commissioner.
(h) (1) (A) An extension of time of seven (7) months in which to file the franchise and excise tax return shall be granted if, on or before the original due date of the return, the extension request is made as required in subdivision (h)(2) and the taxpayer has paid franchise and excise taxes equal to at least the lesser of: (i) Ninety percent (90%) of the liability for the tax year for which the extension is being requested; or (ii) One hundred percent (100%) of the tax shown due on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; provided, however, that, if there was no liability for the preceding tax year, the amount paid shall equal the minimum tax amount provided in § 67-4-2119 . (B) A taxpayer electing to compute its net worth on a consolidated basis shall make its franchise, excise tax extension request and compute the payment thereon taking into consideration that its net worth will be computed on a consolidated basis. (C) Where the taxes paid on or before the original due date of the return do not equal the amount provided in subdivision (h)(1)(A), or if the return is not filed by the extended due date, penalty as provided by § 67-1-804 and interest as provided by § 67-1-801(a) shall attach as though no extension had been granted. (2) An extension request shall be made as follows: (A) If the taxpayer is not required to make a tax payment with its extension request, the taxpayer may use either a form prescribed by the commissioner or a copy of the taxpayer's request for an automatic extension of time to file its federal income tax return for the corresponding tax period. The form shall not be filed on the original due date of the return but, instead, shall be attached to the return filed on or before the extended due date; (B) If the taxpayer is required to make a tax payment with its extension request and the taxpayer does not file its federal income tax return as a member of a consolidated group, the taxpayer may use either a form prescribed by the commissioner or a copy of the taxpayer's request for an automatic extension of time to file its federal income tax return for the corresponding tax period. The form shall be filed with the tax payment on or before the original due date of the return; and (C) If the taxpayer is required to make a tax payment with its extension request and the taxpayer files its federal income tax return as a member of a consolidated group, the taxpayer must use a form prescribed by the commissioner. The form shall be filed with the tax payment on or before the original due date of the return.
(1) (A) An extension of time of seven (7) months in which to file the franchise and excise tax return shall be granted if, on or before the original due date of the return, the extension request is made as required in subdivision (h)(2) and the taxpayer has paid franchise and excise taxes equal to at least the lesser of: (i) Ninety percent (90%) of the liability for the tax year for which the extension is being requested; or (ii) One hundred percent (100%) of the tax shown due on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; provided, however, that, if there was no liability for the preceding tax year, the amount paid shall equal the minimum tax amount provided in § 67-4-2119 . (B) A taxpayer electing to compute its net worth on a consolidated basis shall make its franchise, excise tax extension request and compute the payment thereon taking into consideration that its net worth will be computed on a consolidated basis. (C) Where the taxes paid on or before the original due date of the return do not equal the amount provided in subdivision (h)(1)(A), or if the return is not filed by the extended due date, penalty as provided by § 67-1-804 and interest as provided by § 67-1-801(a) shall attach as though no extension had been granted.
(A) An extension of time of seven (7) months in which to file the franchise and excise tax return shall be granted if, on or before the original due date of the return, the extension request is made as required in subdivision (h)(2) and the taxpayer has paid franchise and excise taxes equal to at least the lesser of: (i) Ninety percent (90%) of the liability for the tax year for which the extension is being requested; or (ii) One hundred percent (100%) of the tax shown due on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; provided, however, that, if there was no liability for the preceding tax year, the amount paid shall equal the minimum tax amount provided in § 67-4-2119 .
(i) Ninety percent (90%) of the liability for the tax year for which the extension is being requested; or
(ii) One hundred percent (100%) of the tax shown due on the tax return for the preceding tax year, annualized if the preceding tax year was for less than twelve (12) months; provided, however, that, if there was no liability for the preceding tax year, the amount paid shall equal the minimum tax amount provided in § 67-4-2119 .
(B) A taxpayer electing to compute its net worth on a consolidated basis shall make its franchise, excise tax extension request and compute the payment thereon taking into consideration that its net worth will be computed on a consolidated basis.
(C) Where the taxes paid on or before the original due date of the return do not equal the amount provided in subdivision (h)(1)(A), or if the return is not filed by the extended due date, penalty as provided by § 67-1-804 and interest as provided by § 67-1-801(a) shall attach as though no extension had been granted.
(2) An extension request shall be made as follows: (A) If the taxpayer is not required to make a tax payment with its extension request, the taxpayer may use either a form prescribed by the commissioner or a copy of the taxpayer's request for an automatic extension of time to file its federal income tax return for the corresponding tax period. The form shall not be filed on the original due date of the return but, instead, shall be attached to the return filed on or before the extended due date; (B) If the taxpayer is required to make a tax payment with its extension request and the taxpayer does not file its federal income tax return as a member of a consolidated group, the taxpayer may use either a form prescribed by the commissioner or a copy of the taxpayer's request for an automatic extension of time to file its federal income tax return for the corresponding tax period. The form shall be filed with the tax payment on or before the original due date of the return; and (C) If the taxpayer is required to make a tax payment with its extension request and the taxpayer files its federal income tax return as a member of a consolidated group, the taxpayer must use a form prescribed by the commissioner. The form shall be filed with the tax payment on or before the original due date of the return.
(A) If the taxpayer is not required to make a tax payment with its extension request, the taxpayer may use either a form prescribed by the commissioner or a copy of the taxpayer's request for an automatic extension of time to file its federal income tax return for the corresponding tax period. The form shall not be filed on the original due date of the return but, instead, shall be attached to the return filed on or before the extended due date;
(B) If the taxpayer is required to make a tax payment with its extension request and the taxpayer does not file its federal income tax return as a member of a consolidated group, the taxpayer may use either a form prescribed by the commissioner or a copy of the taxpayer's request for an automatic extension of time to file its federal income tax return for the corresponding tax period. The form shall be filed with the tax payment on or before the original due date of the return; and
(C) If the taxpayer is required to make a tax payment with its extension request and the taxpayer files its federal income tax return as a member of a consolidated group, the taxpayer must use a form prescribed by the commissioner. The form shall be filed with the tax payment on or before the original due date of the return.
(i) Final return status shall apply to the first return that reflects any activity or event giving rise to such status, and shall apply to all subsequent returns filed by the taxpayer. The taxpayer shall file a return for each tax period during which the taxpayer is in final return status. This requirement shall include returns of taxpayers with any remaining assets, activity, equity, or proceeds; or with installment sales attributable to any Tennessee assets regardless of whether the entity has any remaining in-state activity.
(j) The commissioner shall ensure that any new integrated tax system implemented by the department will support the annualization of quarterly estimated payments.
(k) (1) As used in this subsection (k), "perfection period" means a period of ten (10) calendar days, beginning with the day after date of the first transmission of an electronic return that is subsequently rejected by the commissioner, for the taxpayer to either: (A) Correct any errors in the return that cause it to fail to meet any of the validation criteria set by the commissioner and retransmit it; provided, that the commissioner subsequently accepts the corrected return; or (B) File a paper return postmarked on or before the expiration of the ten (10) calendar days; provided, that the taxpayer is not required to electronically file or the commissioner grants the taxpayer permission to file the return on paper. (2) A taxpayer's electronically filed return shall be treated as filed on the date of the last transmission prior to the return being accepted by the commissioner, except as provided in subdivision (k)(3). A taxpayer's paper return shall be treated as filed when mailed and postmarked, except as provided in subdivision (k)(3). (3) A return that complies with the requirements of the perfection period shall be treated as filed on the date of the first electronic transmission.
(1) As used in this subsection (k), "perfection period" means a period of ten (10) calendar days, beginning with the day after date of the first transmission of an electronic return that is subsequently rejected by the commissioner, for the taxpayer to either: (A) Correct any errors in the return that cause it to fail to meet any of the validation criteria set by the commissioner and retransmit it; provided, that the commissioner subsequently accepts the corrected return; or (B) File a paper return postmarked on or before the expiration of the ten (10) calendar days; provided, that the taxpayer is not required to electronically file or the commissioner grants the taxpayer permission to file the return on paper.
(A) Correct any errors in the return that cause it to fail to meet any of the validation criteria set by the commissioner and retransmit it; provided, that the commissioner subsequently accepts the corrected return; or
(B) File a paper return postmarked on or before the expiration of the ten (10) calendar days; provided, that the taxpayer is not required to electronically file or the commissioner grants the taxpayer permission to file the return on paper.
(2) A taxpayer's electronically filed return shall be treated as filed on the date of the last transmission prior to the return being accepted by the commissioner, except as provided in subdivision (k)(3). A taxpayer's paper return shall be treated as filed when mailed and postmarked, except as provided in subdivision (k)(3).
(3) A return that complies with the requirements of the perfection period shall be treated as filed on the date of the first electronic transmission.
Amended by 2021 Tenn. Acts, ch. 559, s 1, eff. 5/26/2021.
Amended by 2018 Tenn. Acts, ch. 1048, s 2, eff. 10/1/2018.
Amended by 2017 Tenn. Acts, ch. 194, Secs.s 1, s 2 eff. 4/19/2017.
Amended by 2016 Tenn. Acts, ch. 881, s 2, Sec.s 3, Secs.s 4, s 5, s 6, s 7 eff. 4/27/2016.
Amended by 2013 Tenn. Acts, ch. 321, s 2, eff. 5/13/2013.
Acts 1999, ch. 406, § 3; 2000, ch. 982, §§ 23 - 25; 2003 , ch. 164, §§ 1, 2; 2004, ch. 786, § 2; 2004, ch. 932, §§ 2, 3; 2005, ch. 499, § 79; 2012 , ch. 658, § 1.
Tenn. Code Ann. § 67-4-1414 — TN Code / Title 67 / Chapter 4 / Section 67-4-1414
Privilege tax in existence before July 1, 2021
Status: in_force

(a) (1) A privilege tax upon the privilege of occupancy in a hotel in effect, or any authorization to levy such privilege tax granted, under a private act, resolution of a county, ordinance of a city, or this part as it existed before July 1, 2021, remains in full force and effect on and after July 1, 2021. However, a municipality with a preexisting privilege tax or authority shall not change the use of the revenue except in accordance with this part and subject to the restrictions of this part. (2) Notwithstanding subdivision (a)(1), a municipality, having a population of greater than six hundred thousand (600,000), according to the 2020 or a subsequent federal census, with a preexisting privilege tax or authority shall not change the designated use, but may otherwise change the allocations of the revenue, except in accordance with this part and subject to any other restrictions of this part. (b) A municipality with an authorized tax upon the privilege of occupancy on or before July 1, 2021, shall not adopt a tax under this part unless the municipality repeals the preexisting authorization. Amended by 2024 Tenn. Acts, ch. 1001,s 1, eff. 5/21/2024. Added by 2021 Tenn. Acts, ch. 496, s 6, eff. 7/1/2021.
(a) (1) A privilege tax upon the privilege of occupancy in a hotel in effect, or any authorization to levy such privilege tax granted, under a private act, resolution of a county, ordinance of a city, or this part as it existed before July 1, 2021, remains in full force and effect on and after July 1, 2021. However, a municipality with a preexisting privilege tax or authority shall not change the use of the revenue except in accordance with this part and subject to the restrictions of this part. (2) Notwithstanding subdivision (a)(1), a municipality, having a population of greater than six hundred thousand (600,000), according to the 2020 or a subsequent federal census, with a preexisting privilege tax or authority shall not change the designated use, but may otherwise change the allocations of the revenue, except in accordance with this part and subject to any other restrictions of this part.
(1) A privilege tax upon the privilege of occupancy in a hotel in effect, or any authorization to levy such privilege tax granted, under a private act, resolution of a county, ordinance of a city, or this part as it existed before July 1, 2021, remains in full force and effect on and after July 1, 2021. However, a municipality with a preexisting privilege tax or authority shall not change the use of the revenue except in accordance with this part and subject to the restrictions of this part.
(2) Notwithstanding subdivision (a)(1), a municipality, having a population of greater than six hundred thousand (600,000), according to the 2020 or a subsequent federal census, with a preexisting privilege tax or authority shall not change the designated use, but may otherwise change the allocations of the revenue, except in accordance with this part and subject to any other restrictions of this part.
(b) A municipality with an authorized tax upon the privilege of occupancy on or before July 1, 2021, shall not adopt a tax under this part unless the municipality repeals the preexisting authorization.
Amended by 2024 Tenn. Acts, ch. 1001,s 1, eff. 5/21/2024.
Added by 2021 Tenn. Acts, ch. 496, s 6, eff. 7/1/2021.
Tenn. Code Ann. § 67-10-103 — TN Code / Title 67 / Chapter 10 / Section 67-10-103
Contributions - Exemption from taxation
Status: in_force

(a) For taxable years beginning after 2007, contributions may be made into a health savings account by or on behalf of a resident of Tennessee, pursuant to § 67-10-102 . (b) Except as provided in § 67-10-105 , principal contributed to and interest earned on a health savings account and money reimbursed to an eligible individual or an employee for qualified medical expenses are exempt from taxation under chapter 2 of this title. Acts 2006, ch. 873, § 3.
(a) For taxable years beginning after 2007, contributions may be made into a health savings account by or on behalf of a resident of Tennessee, pursuant to § 67-10-102 .
(b) Except as provided in § 67-10-105 , principal contributed to and interest earned on a health savings account and money reimbursed to an eligible individual or an employee for qualified medical expenses are exempt from taxation under chapter 2 of this title.
Acts 2006, ch. 873, § 3.
Tenn. Code Ann. § 67-4-713 — TN Code / Title 67 / Chapter 4 / Section 67-4-713
Credits
Status: in_force

(a) The following credits may be taken by persons filing and paying the tax imposed by this part: (1) For persons filing returns and paying taxes due under this part, the pro rata portion of any privilege tax paid under any provisions of title 56, chapter 4, part 4, title 57, chapter 5, or parts 4 and 5 of this chapter, extending past June 1, 1971, and repealed as of that date; (2) Except as provided in subdivision (a)(3), personal property taxes properly paid pursuant to chapter 5, part 5 or part 13 of this title; (A) Personal property taxes are allowable as a credit only to the extent that the property is located at the place of business covered by the return required by this part and the property is taxed by the same city or county that receives the allocation of tax under § 67-4-724 ; (B) Personal property taxes are allowable as a credit only for taxes paid either during the tax period covered by the return or prior to the due date of the return; (C) Personal property taxes assessed pursuant to audit and subsequently paid may be taken as a credit either on the business tax return filed for the year in which the additional personal property tax was paid or on the return covering the immediately previous year. If the credit is taken in the previous year, an amended business tax return must be filed for that year; (D) Notwithstanding subdivision (a)(2)(A), providers of video programming services, as defined in § 67-6-102 , shall be allowed the credit provided by this subdivision (a)(2) to the extent that the property is located in a jurisdiction to which the taxpayer's receipts are sourced in accordance with § 67-4-717 and the property is taxed by that jurisdiction; (3) In cases where a lease or rental agreement provides specifically for payment of personal property taxes by the lessee or renter to the lessor or owner, personal property taxes paid by the lessee or renter to the lessor or owner covering any period of time extending beyond June 1, 1971, arising from assessments referred to in subdivision (a)(2) and made against the lessor or owner. The credit authorized in this subdivision (a)(3) to the lessee or renter may not be taken by the lessor or owner; (4) Personal property taxes paid pursuant to a special school district tax levied by public or private act. The credit established by this subdivision (a)(4) shall only apply in any county having a population of not less than twenty-eight thousand two hundred fifty (28,250) nor more than twenty-eight thousand three hundred (28,300), or not less than forty-nine thousand four hundred (49,400) nor more than forty-nine thousand five hundred (49,500), according to the 1980 federal census or any subsequent federal census; and (5) The amount of personal property taxes that would be due and owing pursuant to chapter 5, part 5 of this title, but for the fact that pursuant to a lawful agreement between the person and a local governmental unit or instrumentality the person's personal property has been transferred to a governmental unit or instrumentality; provided, that: (A) The person shall be eligible for such credit only to the extent of the tax generated from its receipts for services rendered by such person to an affiliated person; (B) Either person directly owns or controls eighty percent (80%) or more of the other, or eighty percent (80%) or more of both persons is directly or indirectly owned or controlled by a common parent; (C) This subdivision (a)(5) is not affirmatively rejected by a two-thirds (2/3) vote of the legislative body of the county or municipality, whichever is appropriate, exercising jurisdiction over the governmental unit or instrumentality; and (D) Subdivision (a)(5)(C) shall be retroactive to tax years beginning on or after January 1, 1999, with respect to agreements in effect on that date. (b) In no case shall the total credits provided in this section be used to offset more than fifty percent (50%) of the taxpayer's liability as calculated in § 67-4-709 . Amended by 2013 Tenn. Acts, ch. 313,s 14, eff. 1/1/2014. Acts 1971, ch. 387, § 14; 1972, ch. 850, § 13; 1973, ch. 208, § 4; 1973, ch. 242, §§ 1, 2; 1973, ch. 260, § 1; 1975, ch. 257, § 1; 1983, ch. 136, § 1; T.C.A., § 67-5814; Acts 1984, ch. 832, § 31; 1985, ch. 392, §§ 1, 2; 1990, ch. 898, § 4; 1990, ch. 1093, § 1; 1997, ch. 383, § 1; 1999, ch. 454, § 1; 2001, ch. 273, §§ 1, 2; 2002, ch. 856, § 9c; 2009, ch. 530, §§ 78-81; 2010, ch. 1134, § 44.
(a) The following credits may be taken by persons filing and paying the tax imposed by this part: (1) For persons filing returns and paying taxes due under this part, the pro rata portion of any privilege tax paid under any provisions of title 56, chapter 4, part 4, title 57, chapter 5, or parts 4 and 5 of this chapter, extending past June 1, 1971, and repealed as of that date; (2) Except as provided in subdivision (a)(3), personal property taxes properly paid pursuant to chapter 5, part 5 or part 13 of this title; (A) Personal property taxes are allowable as a credit only to the extent that the property is located at the place of business covered by the return required by this part and the property is taxed by the same city or county that receives the allocation of tax under § 67-4-724 ; (B) Personal property taxes are allowable as a credit only for taxes paid either during the tax period covered by the return or prior to the due date of the return; (C) Personal property taxes assessed pursuant to audit and subsequently paid may be taken as a credit either on the business tax return filed for the year in which the additional personal property tax was paid or on the return covering the immediately previous year. If the credit is taken in the previous year, an amended business tax return must be filed for that year; (D) Notwithstanding subdivision (a)(2)(A), providers of video programming services, as defined in § 67-6-102 , shall be allowed the credit provided by this subdivision (a)(2) to the extent that the property is located in a jurisdiction to which the taxpayer's receipts are sourced in accordance with § 67-4-717 and the property is taxed by that jurisdiction; (3) In cases where a lease or rental agreement provides specifically for payment of personal property taxes by the lessee or renter to the lessor or owner, personal property taxes paid by the lessee or renter to the lessor or owner covering any period of time extending beyond June 1, 1971, arising from assessments referred to in subdivision (a)(2) and made against the lessor or owner. The credit authorized in this subdivision (a)(3) to the lessee or renter may not be taken by the lessor or owner; (4) Personal property taxes paid pursuant to a special school district tax levied by public or private act. The credit established by this subdivision (a)(4) shall only apply in any county having a population of not less than twenty-eight thousand two hundred fifty (28,250) nor more than twenty-eight thousand three hundred (28,300), or not less than forty-nine thousand four hundred (49,400) nor more than forty-nine thousand five hundred (49,500), according to the 1980 federal census or any subsequent federal census; and (5) The amount of personal property taxes that would be due and owing pursuant to chapter 5, part 5 of this title, but for the fact that pursuant to a lawful agreement between the person and a local governmental unit or instrumentality the person's personal property has been transferred to a governmental unit or instrumentality; provided, that: (A) The person shall be eligible for such credit only to the extent of the tax generated from its receipts for services rendered by such person to an affiliated person; (B) Either person directly owns or controls eighty percent (80%) or more of the other, or eighty percent (80%) or more of both persons is directly or indirectly owned or controlled by a common parent; (C) This subdivision (a)(5) is not affirmatively rejected by a two-thirds (2/3) vote of the legislative body of the county or municipality, whichever is appropriate, exercising jurisdiction over the governmental unit or instrumentality; and (D) Subdivision (a)(5)(C) shall be retroactive to tax years beginning on or after January 1, 1999, with respect to agreements in effect on that date.
(1) For persons filing returns and paying taxes due under this part, the pro rata portion of any privilege tax paid under any provisions of title 56, chapter 4, part 4, title 57, chapter 5, or parts 4 and 5 of this chapter, extending past June 1, 1971, and repealed as of that date;
(2) Except as provided in subdivision (a)(3), personal property taxes properly paid pursuant to chapter 5, part 5 or part 13 of this title; (A) Personal property taxes are allowable as a credit only to the extent that the property is located at the place of business covered by the return required by this part and the property is taxed by the same city or county that receives the allocation of tax under § 67-4-724 ; (B) Personal property taxes are allowable as a credit only for taxes paid either during the tax period covered by the return or prior to the due date of the return; (C) Personal property taxes assessed pursuant to audit and subsequently paid may be taken as a credit either on the business tax return filed for the year in which the additional personal property tax was paid or on the return covering the immediately previous year. If the credit is taken in the previous year, an amended business tax return must be filed for that year; (D) Notwithstanding subdivision (a)(2)(A), providers of video programming services, as defined in § 67-6-102 , shall be allowed the credit provided by this subdivision (a)(2) to the extent that the property is located in a jurisdiction to which the taxpayer's receipts are sourced in accordance with § 67-4-717 and the property is taxed by that jurisdiction;
(A) Personal property taxes are allowable as a credit only to the extent that the property is located at the place of business covered by the return required by this part and the property is taxed by the same city or county that receives the allocation of tax under § 67-4-724 ;
(B) Personal property taxes are allowable as a credit only for taxes paid either during the tax period covered by the return or prior to the due date of the return;
(C) Personal property taxes assessed pursuant to audit and subsequently paid may be taken as a credit either on the business tax return filed for the year in which the additional personal property tax was paid or on the return covering the immediately previous year. If the credit is taken in the previous year, an amended business tax return must be filed for that year;
(D) Notwithstanding subdivision (a)(2)(A), providers of video programming services, as defined in § 67-6-102 , shall be allowed the credit provided by this subdivision (a)(2) to the extent that the property is located in a jurisdiction to which the taxpayer's receipts are sourced in accordance with § 67-4-717 and the property is taxed by that jurisdiction;
(3) In cases where a lease or rental agreement provides specifically for payment of personal property taxes by the lessee or renter to the lessor or owner, personal property taxes paid by the lessee or renter to the lessor or owner covering any period of time extending beyond June 1, 1971, arising from assessments referred to in subdivision (a)(2) and made against the lessor or owner. The credit authorized in this subdivision (a)(3) to the lessee or renter may not be taken by the lessor or owner;
(4) Personal property taxes paid pursuant to a special school district tax levied by public or private act. The credit established by this subdivision (a)(4) shall only apply in any county having a population of not less than twenty-eight thousand two hundred fifty (28,250) nor more than twenty-eight thousand three hundred (28,300), or not less than forty-nine thousand four hundred (49,400) nor more than forty-nine thousand five hundred (49,500), according to the 1980 federal census or any subsequent federal census; and
(5) The amount of personal property taxes that would be due and owing pursuant to chapter 5, part 5 of this title, but for the fact that pursuant to a lawful agreement between the person and a local governmental unit or instrumentality the person's personal property has been transferred to a governmental unit or instrumentality; provided, that: (A) The person shall be eligible for such credit only to the extent of the tax generated from its receipts for services rendered by such person to an affiliated person; (B) Either person directly owns or controls eighty percent (80%) or more of the other, or eighty percent (80%) or more of both persons is directly or indirectly owned or controlled by a common parent; (C) This subdivision (a)(5) is not affirmatively rejected by a two-thirds (2/3) vote of the legislative body of the county or municipality, whichever is appropriate, exercising jurisdiction over the governmental unit or instrumentality; and (D) Subdivision (a)(5)(C) shall be retroactive to tax years beginning on or after January 1, 1999, with respect to agreements in effect on that date.
(A) The person shall be eligible for such credit only to the extent of the tax generated from its receipts for services rendered by such person to an affiliated person;
(B) Either person directly owns or controls eighty percent (80%) or more of the other, or eighty percent (80%) or more of both persons is directly or indirectly owned or controlled by a common parent;
(C) This subdivision (a)(5) is not affirmatively rejected by a two-thirds (2/3) vote of the legislative body of the county or municipality, whichever is appropriate, exercising jurisdiction over the governmental unit or instrumentality; and
(D) Subdivision (a)(5)(C) shall be retroactive to tax years beginning on or after January 1, 1999, with respect to agreements in effect on that date.
(b) In no case shall the total credits provided in this section be used to offset more than fifty percent (50%) of the taxpayer's liability as calculated in § 67-4-709 .
Amended by 2013 Tenn. Acts, ch. 313,s 14, eff. 1/1/2014.
Acts 1971, ch. 387, § 14; 1972, ch. 850, § 13; 1973, ch. 208, § 4; 1973, ch. 242, §§ 1, 2; 1973, ch. 260, § 1; 1975, ch. 257, § 1; 1983, ch. 136, § 1; T.C.A., § 67-5814; Acts 1984, ch. 832, § 31; 1985, ch. 392, §§ 1, 2; 1990, ch. 898, § 4; 1990, ch. 1093, § 1; 1997, ch. 383, § 1; 1999, ch. 454, § 1; 2001, ch. 273, §§ 1, 2; 2002, ch. 856, § 9c; 2009, ch. 530, §§ 78-81; 2010, ch. 1134, § 44.
Tenn. Code Ann. § 67-5-2414 — TN Code / Title 67 / Chapter 5 / Section 67-5-2414
Procedure governing suit
Status: in_force

All such suits, whether brought in the chancery court or circuit court, shall be prosecuted according to the rules of procedure of courts of chancery, except as modified in this chapter or as they may be inconsistent with the statutory scheme for the collection of delinquent property taxes set out in this chapter; and all lands impressed with the lien for taxes, penalties, interest, and costs shall be subject to sale under such proceedings, when the amount due is ascertained. Amended by 2015 Tenn. Acts, ch. 414,s 8, eff. 5/8/2015. Acts 1923, ch. 77, § 8; Shan. Supp., § 913b17; Code 1932, § 1951; Acts 1935, ch. 114, § 1; C. Supp. 1950, § 1591; Acts 1972, ch. 503, § 2; 1973, ch. 296, § 3; 1978, ch. 869, §§ 4, 6-8; 1981, ch. 125, § 1; 1983, ch. 307, § 1; T.C.A. (orig. ed.), § 67-2012.
All such suits, whether brought in the chancery court or circuit court, shall be prosecuted according to the rules of procedure of courts of chancery, except as modified in this chapter or as they may be inconsistent with the statutory scheme for the collection of delinquent property taxes set out in this chapter; and all lands impressed with the lien for taxes, penalties, interest, and costs shall be subject to sale under such proceedings, when the amount due is ascertained.
Amended by 2015 Tenn. Acts, ch. 414,s 8, eff. 5/8/2015.
Acts 1923, ch. 77, § 8; Shan. Supp., § 913b17; Code 1932, § 1951; Acts 1935, ch. 114, § 1; C. Supp. 1950, § 1591; Acts 1972, ch. 503, § 2; 1973, ch. 296, § 3; 1978, ch. 869, §§ 4, 6-8; 1981, ch. 125, § 1; 1983, ch. 307, § 1; T.C.A. (orig. ed.), § 67-2012.
Tenn. Code Ann. § 67-5-2405 — TN Code / Title 67 / Chapter 5 / Section 67-5-2405
Filing and prosecution of suits
Status: in_force

(a) The delinquent tax attorney shall, not later than the last business day of March following the publishing of a notice pursuant to § 67-5-2401 , file judicial actions for the collection of delinquent real and personal property taxes due the county and municipality as well as the interest and costs attached to and a part of the taxes, which taxes, interest, and costs are declared a first lien upon the assessed parcels of real and personal property. The costs must include all expenses authorized by law or by the court, including attorney fees. The judicial actions must be brought in the names of the taxing entities that have certified a delinquent tax list with the delinquent tax attorney or the court. (b) (1) The complaint shall be in substance and form as other complaints for the enforcement of liens and may be filed against and contain the names of all the delinquent taxpayers in the county, and the fact that the complaint contains the names of more than one (1) defendant shall not be considered by the court multifarious, or a misjoinder of parties. (2) Additional defendants and delinquent taxes may be added to the suit as a matter of right upon the filing of a notice on behalf of the complainant to add additional defendants and without the necessity of amending the complaint. Upon the filing of such notice, the additional defendants shall be served with process pursuant to the Rules of Civil Procedure and § 67-5-2415 . (c) Suits for the collection of delinquent taxes are to be prosecuted to a conclusion as soon as practicable, and for this purpose proceedings in respect thereto are to be accorded priority by the court. (d) At any time after suit has been filed pursuant to subsection (a), whether delinquent tax defendants have or have not been served with a copy of such suit, the court may amend this suit by adding delinquent taxes that became delinquent more recently than the taxes being enforced pursuant to subsection (a). (e) (1) If a plaintiff has reasonable cause to believe that an interested person owning an interest in a parcel is a minor or a person who is incompetent and that the person has no spouse, parent, child, guardian or best friend suitable to represent the person's interest, nor any appointed representative, the plaintiff shall make that fact known to the court. The court shall determine whether the interests of justice require the appointment of a guardian ad litem or attorney ad litem to represent the interests of the person. Otherwise, notice to such spouse, parent, child, guardian, best friend, or appointed representative, shall constitute notice to the interested person. (2) It is not necessary for unborn, unfound or unknown owners to have a guardian ad litem, attorney ad litem, or other representative, appointed to represent their interests in the proceedings except as provided in subdivision (e)(1). Amended by 2024 Tenn. Acts, ch. 967,s 3, eff. 5/21/2024. Amended by 2014 Tenn. Acts, ch. 883, s 6, eff. 7/1/2014. Amended by 2013 Tenn. Acts, ch. 353, s 7, eff. 5/13/2013. Acts 1923, ch. 77, § 8; Shan. Supp., § 913b17; Code 1932, § 1591; C. Supp. 1950, § 1591; Acts 1973, ch. 296, § 1; 1975, ch. 32, § 2; 1982, ch. 612, § 2; 1983, ch. 95, § 1; T.C.A. (orig. ed.), § 67-2003; Acts 1993, ch. 47, § 1; 2001, ch. 104, § 1; 2003 , ch. 90, § 2.
(a) The delinquent tax attorney shall, not later than the last business day of March following the publishing of a notice pursuant to § 67-5-2401 , file judicial actions for the collection of delinquent real and personal property taxes due the county and municipality as well as the interest and costs attached to and a part of the taxes, which taxes, interest, and costs are declared a first lien upon the assessed parcels of real and personal property. The costs must include all expenses authorized by law or by the court, including attorney fees. The judicial actions must be brought in the names of the taxing entities that have certified a delinquent tax list with the delinquent tax attorney or the court.
(b) (1) The complaint shall be in substance and form as other complaints for the enforcement of liens and may be filed against and contain the names of all the delinquent taxpayers in the county, and the fact that the complaint contains the names of more than one (1) defendant shall not be considered by the court multifarious, or a misjoinder of parties. (2) Additional defendants and delinquent taxes may be added to the suit as a matter of right upon the filing of a notice on behalf of the complainant to add additional defendants and without the necessity of amending the complaint. Upon the filing of such notice, the additional defendants shall be served with process pursuant to the Rules of Civil Procedure and § 67-5-2415 .
(1) The complaint shall be in substance and form as other complaints for the enforcement of liens and may be filed against and contain the names of all the delinquent taxpayers in the county, and the fact that the complaint contains the names of more than one (1) defendant shall not be considered by the court multifarious, or a misjoinder of parties.
(2) Additional defendants and delinquent taxes may be added to the suit as a matter of right upon the filing of a notice on behalf of the complainant to add additional defendants and without the necessity of amending the complaint. Upon the filing of such notice, the additional defendants shall be served with process pursuant to the Rules of Civil Procedure and § 67-5-2415 .
(c) Suits for the collection of delinquent taxes are to be prosecuted to a conclusion as soon as practicable, and for this purpose proceedings in respect thereto are to be accorded priority by the court.
(d) At any time after suit has been filed pursuant to subsection (a), whether delinquent tax defendants have or have not been served with a copy of such suit, the court may amend this suit by adding delinquent taxes that became delinquent more recently than the taxes being enforced pursuant to subsection (a).
(e) (1) If a plaintiff has reasonable cause to believe that an interested person owning an interest in a parcel is a minor or a person who is incompetent and that the person has no spouse, parent, child, guardian or best friend suitable to represent the person's interest, nor any appointed representative, the plaintiff shall make that fact known to the court. The court shall determine whether the interests of justice require the appointment of a guardian ad litem or attorney ad litem to represent the interests of the person. Otherwise, notice to such spouse, parent, child, guardian, best friend, or appointed representative, shall constitute notice to the interested person. (2) It is not necessary for unborn, unfound or unknown owners to have a guardian ad litem, attorney ad litem, or other representative, appointed to represent their interests in the proceedings except as provided in subdivision (e)(1).
(1) If a plaintiff has reasonable cause to believe that an interested person owning an interest in a parcel is a minor or a person who is incompetent and that the person has no spouse, parent, child, guardian or best friend suitable to represent the person's interest, nor any appointed representative, the plaintiff shall make that fact known to the court. The court shall determine whether the interests of justice require the appointment of a guardian ad litem or attorney ad litem to represent the interests of the person. Otherwise, notice to such spouse, parent, child, guardian, best friend, or appointed representative, shall constitute notice to the interested person.
(2) It is not necessary for unborn, unfound or unknown owners to have a guardian ad litem, attorney ad litem, or other representative, appointed to represent their interests in the proceedings except as provided in subdivision (e)(1).
Amended by 2024 Tenn. Acts, ch. 967,s 3, eff. 5/21/2024.
Amended by 2014 Tenn. Acts, ch. 883, s 6, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 353, s 7, eff. 5/13/2013.
Acts 1923, ch. 77, § 8; Shan. Supp., § 913b17; Code 1932, § 1591; C. Supp. 1950, § 1591; Acts 1973, ch. 296, § 1; 1975, ch. 32, § 2; 1982, ch. 612, § 2; 1983, ch. 95, § 1; T.C.A. (orig. ed.), § 67-2003; Acts 1993, ch. 47, § 1; 2001, ch. 104, § 1; 2003 , ch. 90, § 2.
Tenn. Code Ann. § 67-6-232 — TN Code / Title 67 / Chapter 6 / Section 67-6-232
Tax levy for hemp-derived cannabinoid products - Tax allocation
Status: in_force

(a) For the exercise of the privilege of engaging in the business of selling products containing a hemp-derived cannabinoid in this state pursuant to title 43, chapter 27, part 2, there is levied an additional tax at the rate of six percent (6%) of the sales price of products containing a hemp-derived cannabinoid when sold at retail in this state. (b) The tax levied under this section is due and payable monthly on the first day of each month, and for the purpose of ascertaining the amount of tax payable under this section, all retailers making taxable sales on or before the twentieth day of each month shall transmit to the commissioner of revenue, upon forms prescribed by the commissioner, returns showing gross sales during the preceding month. (c) All revenue generated from the tax levied pursuant to subsection (a) must be deposited into a special account in the state general fund, with fifty percent (50%) being allocated to the department of revenue and fifty percent (50%) being allocated to the department of agriculture, to be used exclusively for the regulation of products containing a hemp-derived cannabinoid in this state. Added by 2023 Tenn. Acts, ch. 423, s 5, eff. 7/1/2023.
(a) For the exercise of the privilege of engaging in the business of selling products containing a hemp-derived cannabinoid in this state pursuant to title 43, chapter 27, part 2, there is levied an additional tax at the rate of six percent (6%) of the sales price of products containing a hemp-derived cannabinoid when sold at retail in this state.
(b) The tax levied under this section is due and payable monthly on the first day of each month, and for the purpose of ascertaining the amount of tax payable under this section, all retailers making taxable sales on or before the twentieth day of each month shall transmit to the commissioner of revenue, upon forms prescribed by the commissioner, returns showing gross sales during the preceding month.
(c) All revenue generated from the tax levied pursuant to subsection (a) must be deposited into a special account in the state general fund, with fifty percent (50%) being allocated to the department of revenue and fifty percent (50%) being allocated to the department of agriculture, to be used exclusively for the regulation of products containing a hemp-derived cannabinoid in this state.
Added by 2023 Tenn. Acts, ch. 423, s 5, eff. 7/1/2023.
Tenn. Code Ann. § 67-4-724 — TN Code / Title 67 / Chapter 4 / Section 67-4-724
Distribution of taxes - Retention by state in general fund of taxes, interest and penalties assessed due to audit
Status: in_force

(a) The tax levied by the state under § 67-4-704 , including any associated interest and penalties, shall be distributed as follows: (1) An amount equal to seven dollars ($7.00) per return shall be paid to the county clerk with respect to each tax return filed under § 67-4-715 by a taxpayer that is either located within the county or otherwise obtains a license under § 67-4-723(a) . Of that amount, three dollars ($3.00) shall be earmarked for computer hardware purchases or replacement, but may be used for other usual and necessary computer-related expenses at the discretion of the county clerk. The amount shall be preserved for these purposes and shall not revert to the general fund at the end of a budget year if unexpended; (2) After the distribution provided in subdivision (a)(1), an amount equal to five percent (5%) of the remaining proceeds of the tax shall be paid to the county clerk in the case of returns filed under § 67-4-715 by taxpayers located or otherwise licensed under § 67-4-723(a) within the county; (3) After the distributions provided in subdivisions (a)(1) and (2), forty-two and sixty-two hundredths percent (42.62%) of the remaining proceeds of the tax shall be earmarked and allocated specifically and exclusively to the state's general fund; (4) After the distributions provided in subdivisions (a)(1)-(3), an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the remaining proceeds of the tax shall be allocated to the department to cover the expenses of administration and collection; (5) After the distributions provided in subdivisions (a)(1)-(4), the remaining proceeds of the tax collected under § 67-4-704 shall be distributed to the county in which the taxpayer has established a physical location, outlet, or other place of business from which the sales are made. (b) The tax levied by an incorporated municipality under § 67-4-705 , including any associated interest and penalties, shall be distributed as follows: (1) An amount equal to seven dollars ($7.00) per return shall be paid to the appropriate city official with respect to each tax return filed under § 67-4-715 by a taxpayer that is either located within the municipality or otherwise obtains a license under § 67-4-723(a) ; (2) After the distribution provided in subdivision (b)(1), an amount equal to five percent (5%) of the remaining proceeds of the tax shall be paid to the appropriate city official in the case of returns filed under § 67-4-715 by taxpayers located or otherwise licensed under § 67-4-723(a) within the municipality; (3) After the distributions provided in subdivisions (b)(1) and (2), forty-two and sixty-two hundredths percent (42.62%) of the remaining proceeds of the tax shall be allocated to the general fund of the state. Any allocation or distribution of amounts from the general fund for local purposes shall be deemed first derived from the proceeds directed into the general fund under this subdivision (b)(3); (4) After the distributions provided in subdivisions (b)(1)-(3), an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the remaining proceeds of the tax shall be allocated to the department to cover the expenses of administration and collection; (5) After the distributions provided in subdivisions (b)(1)-(4), the remaining proceeds of the tax collected by the commissioner under § 67-4-705 shall be distributed to the municipality that levied the tax. (c) Notwithstanding subsections (a) and (b), one hundred percent (100%) of the tax, interest, and penalty collected from a taxpayer that does not have either a license under § 67-4-723(a) or an established physical location, outlet, or other place of business in any county or incorporated municipality in the state shall be earmarked and allocated specifically and exclusively to the state's general fund. In addition, one hundred percent (100%) of the amount of any tax, interest, and penalty assessed by the commissioner pursuant to § 67-4-704 or § 67-4-705 as a result of an audit of the taxpayer's books and records shall be earmarked and allocated specifically and exclusively to the state's general fund. In addition, one hundred percent (100%) of the tax, interest, and penalty collected from any person described in § 67-4-708(5) and taxable under § 67-4-709(5) shall be earmarked and allocated specifically and exclusively to the state's general fund. (d) The fee levied by a county or incorporated municipality under § 67-4-710 , including any associated interest and penalties, shall be retained by the county or incorporated municipality that levied the fee. Notwithstanding the preceding sentence, an amount equal to five percent (5%) of the proceeds of the fee shall be paid to the county clerk, in the case of fees collected under § 67-4-710 by a county, and to the appropriate city official, in the case of fees collected under § 67-4-710 by a municipality. Amended by 2023 Tenn. Acts, ch. 377, s 12, eff. 4/1/2024. Amended by 2023 Tenn. Acts, ch. 377, s 11, eff. 4/1/2024. Amended by 2019 Tenn. Acts, ch. 404, s 1, eff. 5/17/2019. Amended by 2014 Tenn. Acts, ch. 764, Secs.s 2, s 2 eff. 4/24/2014. Amended by 2014 Tenn. Acts, ch. 942,s 7, eff. 7/1/2014. Amended by 2013 Tenn. Acts, ch. 313, s 21, eff. 1/1/2014. Acts 1972, ch. 850, §§ 15-18; 1978, ch. 714, §§ 2, 3; 1980, ch. 885, § 16; T.C.A., §§ 67-5823 -- 67-5826; Acts 1984, ch. 832, §§ 32, 33; 1988, ch. 526, § 34; 1989, ch. 340, § 1; 2002, ch. 856, § 9d; 2009 , ch. 530, § 92.
(a) The tax levied by the state under § 67-4-704 , including any associated interest and penalties, shall be distributed as follows: (1) An amount equal to seven dollars ($7.00) per return shall be paid to the county clerk with respect to each tax return filed under § 67-4-715 by a taxpayer that is either located within the county or otherwise obtains a license under § 67-4-723(a) . Of that amount, three dollars ($3.00) shall be earmarked for computer hardware purchases or replacement, but may be used for other usual and necessary computer-related expenses at the discretion of the county clerk. The amount shall be preserved for these purposes and shall not revert to the general fund at the end of a budget year if unexpended; (2) After the distribution provided in subdivision (a)(1), an amount equal to five percent (5%) of the remaining proceeds of the tax shall be paid to the county clerk in the case of returns filed under § 67-4-715 by taxpayers located or otherwise licensed under § 67-4-723(a) within the county; (3) After the distributions provided in subdivisions (a)(1) and (2), forty-two and sixty-two hundredths percent (42.62%) of the remaining proceeds of the tax shall be earmarked and allocated specifically and exclusively to the state's general fund; (4) After the distributions provided in subdivisions (a)(1)-(3), an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the remaining proceeds of the tax shall be allocated to the department to cover the expenses of administration and collection; (5) After the distributions provided in subdivisions (a)(1)-(4), the remaining proceeds of the tax collected under § 67-4-704 shall be distributed to the county in which the taxpayer has established a physical location, outlet, or other place of business from which the sales are made.
(1) An amount equal to seven dollars ($7.00) per return shall be paid to the county clerk with respect to each tax return filed under § 67-4-715 by a taxpayer that is either located within the county or otherwise obtains a license under § 67-4-723(a) . Of that amount, three dollars ($3.00) shall be earmarked for computer hardware purchases or replacement, but may be used for other usual and necessary computer-related expenses at the discretion of the county clerk. The amount shall be preserved for these purposes and shall not revert to the general fund at the end of a budget year if unexpended;
(2) After the distribution provided in subdivision (a)(1), an amount equal to five percent (5%) of the remaining proceeds of the tax shall be paid to the county clerk in the case of returns filed under § 67-4-715 by taxpayers located or otherwise licensed under § 67-4-723(a) within the county;
(3) After the distributions provided in subdivisions (a)(1) and (2), forty-two and sixty-two hundredths percent (42.62%) of the remaining proceeds of the tax shall be earmarked and allocated specifically and exclusively to the state's general fund;
(4) After the distributions provided in subdivisions (a)(1)-(3), an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the remaining proceeds of the tax shall be allocated to the department to cover the expenses of administration and collection;
(5) After the distributions provided in subdivisions (a)(1)-(4), the remaining proceeds of the tax collected under § 67-4-704 shall be distributed to the county in which the taxpayer has established a physical location, outlet, or other place of business from which the sales are made.
(b) The tax levied by an incorporated municipality under § 67-4-705 , including any associated interest and penalties, shall be distributed as follows: (1) An amount equal to seven dollars ($7.00) per return shall be paid to the appropriate city official with respect to each tax return filed under § 67-4-715 by a taxpayer that is either located within the municipality or otherwise obtains a license under § 67-4-723(a) ; (2) After the distribution provided in subdivision (b)(1), an amount equal to five percent (5%) of the remaining proceeds of the tax shall be paid to the appropriate city official in the case of returns filed under § 67-4-715 by taxpayers located or otherwise licensed under § 67-4-723(a) within the municipality; (3) After the distributions provided in subdivisions (b)(1) and (2), forty-two and sixty-two hundredths percent (42.62%) of the remaining proceeds of the tax shall be allocated to the general fund of the state. Any allocation or distribution of amounts from the general fund for local purposes shall be deemed first derived from the proceeds directed into the general fund under this subdivision (b)(3); (4) After the distributions provided in subdivisions (b)(1)-(3), an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the remaining proceeds of the tax shall be allocated to the department to cover the expenses of administration and collection; (5) After the distributions provided in subdivisions (b)(1)-(4), the remaining proceeds of the tax collected by the commissioner under § 67-4-705 shall be distributed to the municipality that levied the tax.
(1) An amount equal to seven dollars ($7.00) per return shall be paid to the appropriate city official with respect to each tax return filed under § 67-4-715 by a taxpayer that is either located within the municipality or otherwise obtains a license under § 67-4-723(a) ;
(2) After the distribution provided in subdivision (b)(1), an amount equal to five percent (5%) of the remaining proceeds of the tax shall be paid to the appropriate city official in the case of returns filed under § 67-4-715 by taxpayers located or otherwise licensed under § 67-4-723(a) within the municipality;
(3) After the distributions provided in subdivisions (b)(1) and (2), forty-two and sixty-two hundredths percent (42.62%) of the remaining proceeds of the tax shall be allocated to the general fund of the state. Any allocation or distribution of amounts from the general fund for local purposes shall be deemed first derived from the proceeds directed into the general fund under this subdivision (b)(3);
(4) After the distributions provided in subdivisions (b)(1)-(3), an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the remaining proceeds of the tax shall be allocated to the department to cover the expenses of administration and collection;
(5) After the distributions provided in subdivisions (b)(1)-(4), the remaining proceeds of the tax collected by the commissioner under § 67-4-705 shall be distributed to the municipality that levied the tax.
(c) Notwithstanding subsections (a) and (b), one hundred percent (100%) of the tax, interest, and penalty collected from a taxpayer that does not have either a license under § 67-4-723(a) or an established physical location, outlet, or other place of business in any county or incorporated municipality in the state shall be earmarked and allocated specifically and exclusively to the state's general fund. In addition, one hundred percent (100%) of the amount of any tax, interest, and penalty assessed by the commissioner pursuant to § 67-4-704 or § 67-4-705 as a result of an audit of the taxpayer's books and records shall be earmarked and allocated specifically and exclusively to the state's general fund. In addition, one hundred percent (100%) of the tax, interest, and penalty collected from any person described in § 67-4-708(5) and taxable under § 67-4-709(5) shall be earmarked and allocated specifically and exclusively to the state's general fund.
(d) The fee levied by a county or incorporated municipality under § 67-4-710 , including any associated interest and penalties, shall be retained by the county or incorporated municipality that levied the fee. Notwithstanding the preceding sentence, an amount equal to five percent (5%) of the proceeds of the fee shall be paid to the county clerk, in the case of fees collected under § 67-4-710 by a county, and to the appropriate city official, in the case of fees collected under § 67-4-710 by a municipality.
Amended by 2023 Tenn. Acts, ch. 377, s 12, eff. 4/1/2024.
Amended by 2023 Tenn. Acts, ch. 377, s 11, eff. 4/1/2024.
Amended by 2019 Tenn. Acts, ch. 404, s 1, eff. 5/17/2019.
Amended by 2014 Tenn. Acts, ch. 764, Secs.s 2, s 2 eff. 4/24/2014.
Amended by 2014 Tenn. Acts, ch. 942,s 7, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 313, s 21, eff. 1/1/2014.
Acts 1972, ch. 850, §§ 15-18; 1978, ch. 714, §§ 2, 3; 1980, ch. 885, § 16; T.C.A., §§ 67-5823 -- 67-5826; Acts 1984, ch. 832, §§ 32, 33; 1988, ch. 526, § 34; 1989, ch. 340, § 1; 2002, ch. 856, § 9d; 2009 , ch. 530, § 92.
Tenn. Code Ann. § 67-6-226 — TN Code / Title 67 / Chapter 6 / Section 67-6-226
Sales tax on cable and wireless cable television services
Status: in_force

Notwithstanding other provisions of this chapter to the contrary, commencing on September 1, 1999, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services provided by a video programming service provider offered for public consumption, except such state tax shall not apply to television programming or television service charges or fees in an amount less than fifteen dollars ($15.00) provided by a video programming service provider offered for public consumption. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 1999, ch. 423, § 3; 2003 , ch. 357, § 34; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 45, 51, 147; 2009 , ch. 530, §§ 35, 43; 2011 , ch. 72, §§ 1, 9.
Notwithstanding other provisions of this chapter to the contrary, commencing on September 1, 1999, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services provided by a video programming service provider offered for public consumption, except such state tax shall not apply to television programming or television service charges or fees in an amount less than fifteen dollars ($15.00) provided by a video programming service provider offered for public consumption.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1999, ch. 423, § 3; 2003 , ch. 357, § 34; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 45, 51, 147; 2009 , ch. 530, §§ 35, 43; 2011 , ch. 72, §§ 1, 9.
Tenn. Code Ann. § 67-6-806 — TN Code / Title 67 / Chapter 6 / Section 67-6-806
Agreement requirements
Status: in_force

(a) The commissioner shall provide and maintain a database that describes boundary changes for all counties, cities and towns that levy a tax pursuant to part 7 of this chapter. This database shall include a description of the change and the effective date of the change for sales and use tax purposes. (b) The commissioner shall provide and maintain a database of all sales and use tax rates for all counties, cities and towns of the jurisdictions that levy a tax pursuant to part 7 of this chapter. For the identification of the state, counties, cities and towns, codes corresponding to the rates must be provided according to Federal Information Processing Standards (FIPS) as developed by the National Institute of Standards and Technology. (c) The commissioner shall provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions. If the zip code area includes more than one (1) local tax rate, the rate assigned to that area shall be the lowest rate otherwise applicable within the area. (d) The commissioner shall participate with other member states in the development of an address-based system for assigning taxing jurisdictions. The system shall meet the requirements developed pursuant to the federal Mobile Telecommunications Sourcing Act ( 4 U.S.C. § 119 ). If the commissioner develops an address-based assignment system pursuant to the Mobile Telecommunications Sourcing Act, a seller may use that system in place of the system provided for in subsection (c). Acts 2001, ch. 312, § 1; 2003, ch. 357, § 73; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 124.
(a) The commissioner shall provide and maintain a database that describes boundary changes for all counties, cities and towns that levy a tax pursuant to part 7 of this chapter. This database shall include a description of the change and the effective date of the change for sales and use tax purposes.
(b) The commissioner shall provide and maintain a database of all sales and use tax rates for all counties, cities and towns of the jurisdictions that levy a tax pursuant to part 7 of this chapter. For the identification of the state, counties, cities and towns, codes corresponding to the rates must be provided according to Federal Information Processing Standards (FIPS) as developed by the National Institute of Standards and Technology.
(c) The commissioner shall provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions. If the zip code area includes more than one (1) local tax rate, the rate assigned to that area shall be the lowest rate otherwise applicable within the area.
(d) The commissioner shall participate with other member states in the development of an address-based system for assigning taxing jurisdictions. The system shall meet the requirements developed pursuant to the federal Mobile Telecommunications Sourcing Act ( 4 U.S.C. § 119 ). If the commissioner develops an address-based assignment system pursuant to the Mobile Telecommunications Sourcing Act, a seller may use that system in place of the system provided for in subsection (c).
Acts 2001, ch. 312, § 1; 2003, ch. 357, § 73; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 124.
Tenn. Code Ann. § 67-1-1444 — TN Code / Title 67 / Chapter 1 / Section 67-1-1444
Collection of tax debt from transferee - Liability of transferee
Status: in_force

(a) When assets are conveyed or obligations are created by a person owing taxes to the state, on or after the date any such taxes are incurred, and such conveyance of assets or creation of obligations is in violation of title 66, chapter 3, then the commissioner may proceed to collect such tax debt from the transferee, pursuant to this part, in the same manner as the commissioner otherwise could have collected such debt from the transferor. (b) The liability of any such transferee shall be limited to the fair market value of the assets conveyed at the time of the transfer from the original taxpayer or the amount of any such obligation at the time the obligation is created. Acts 1988, ch. 829, § 1.
(a) When assets are conveyed or obligations are created by a person owing taxes to the state, on or after the date any such taxes are incurred, and such conveyance of assets or creation of obligations is in violation of title 66, chapter 3, then the commissioner may proceed to collect such tax debt from the transferee, pursuant to this part, in the same manner as the commissioner otherwise could have collected such debt from the transferor.
(b) The liability of any such transferee shall be limited to the fair market value of the assets conveyed at the time of the transfer from the original taxpayer or the amount of any such obligation at the time the obligation is created.
Acts 1988, ch. 829, § 1.
Tenn. Code Ann. § 67-5-1902 — TN Code / Title 67 / Chapter 5 / Section 67-5-1902
Monthly settlement and annual statement
Status: in_force

(a) On or before the tenth day in each month, the trustee shall report to and make settlement for all taxes collected during the preceding month, with the county mayor and with the financial agent or treasurer of each municipality, and pay over to the same the amounts shown by the respective settlements to be due each. (b) (1) The trustee shall make a full and complete financial report on or before the first Monday in September, for the year ended June 30, of the condition of such trustee's office. This annual financial report shall be filed with the county mayor and with the county clerk who shall provide a copy of this report to each member of the county legislative body on or before the next meeting of the county legislative body. This shall be the same report as required pursuant to § 5-8-505 . (2) The trustee shall not be allowed any commission when the trustee fails to make such filing, and in the event commissions are allowed when the filing is not made, any citizen and taxpayer of the county may bring suit against the trustee and the trustee's bondspersons and recover for the use of the state and county all commissions thus illegally paid or allowed. The trustee shall not forfeit and lose the trustee's commission, and commission shall not be recovered from the trustee when allowed or paid, unless it shall appear that the trustee failed or refused to make the filing, willfully with full knowledge of the purport of this part, for the purpose of defrauding the state, county or municipality. (3) It is the duty of the county mayor to submit a copy of this settlement, showing all debits and credits, to the county legislative body at the following term for inspection, which shall be entered upon the minutes of the county legislative body. Acts 1907, ch. 602, §§ 68, 70; 1913, ch. 34, § 1; Shan., §§ 914-916a1; Code 1932, §§ 1614-1620; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-1406 -- 67-1411; Acts 1991, ch. 484, § 3; 1993, ch. 315, § 5; 2003, ch. 90, § 2; 2009, ch. 346, §§ 1, 2.
(a) On or before the tenth day in each month, the trustee shall report to and make settlement for all taxes collected during the preceding month, with the county mayor and with the financial agent or treasurer of each municipality, and pay over to the same the amounts shown by the respective settlements to be due each.
(b) (1) The trustee shall make a full and complete financial report on or before the first Monday in September, for the year ended June 30, of the condition of such trustee's office. This annual financial report shall be filed with the county mayor and with the county clerk who shall provide a copy of this report to each member of the county legislative body on or before the next meeting of the county legislative body. This shall be the same report as required pursuant to § 5-8-505 . (2) The trustee shall not be allowed any commission when the trustee fails to make such filing, and in the event commissions are allowed when the filing is not made, any citizen and taxpayer of the county may bring suit against the trustee and the trustee's bondspersons and recover for the use of the state and county all commissions thus illegally paid or allowed. The trustee shall not forfeit and lose the trustee's commission, and commission shall not be recovered from the trustee when allowed or paid, unless it shall appear that the trustee failed or refused to make the filing, willfully with full knowledge of the purport of this part, for the purpose of defrauding the state, county or municipality. (3) It is the duty of the county mayor to submit a copy of this settlement, showing all debits and credits, to the county legislative body at the following term for inspection, which shall be entered upon the minutes of the county legislative body.
(1) The trustee shall make a full and complete financial report on or before the first Monday in September, for the year ended June 30, of the condition of such trustee's office. This annual financial report shall be filed with the county mayor and with the county clerk who shall provide a copy of this report to each member of the county legislative body on or before the next meeting of the county legislative body. This shall be the same report as required pursuant to § 5-8-505 .
(2) The trustee shall not be allowed any commission when the trustee fails to make such filing, and in the event commissions are allowed when the filing is not made, any citizen and taxpayer of the county may bring suit against the trustee and the trustee's bondspersons and recover for the use of the state and county all commissions thus illegally paid or allowed. The trustee shall not forfeit and lose the trustee's commission, and commission shall not be recovered from the trustee when allowed or paid, unless it shall appear that the trustee failed or refused to make the filing, willfully with full knowledge of the purport of this part, for the purpose of defrauding the state, county or municipality.
(3) It is the duty of the county mayor to submit a copy of this settlement, showing all debits and credits, to the county legislative body at the following term for inspection, which shall be entered upon the minutes of the county legislative body.
Acts 1907, ch. 602, §§ 68, 70; 1913, ch. 34, § 1; Shan., §§ 914-916a1; Code 1932, §§ 1614-1620; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-1406 -- 67-1411; Acts 1991, ch. 484, § 3; 1993, ch. 315, § 5; 2003, ch. 90, § 2; 2009, ch. 346, §§ 1, 2.
Tenn. Code Ann. § 67-5-806 — TN Code / Title 67 / Chapter 5 / Section 67-5-806
Use of property maps - Revision of property maps
Status: in_force

(a) Where any county or municipality other than metropolitan governments has prepared or has had prepared property maps, that identify parcels of land within the area of that local government, that assign a number or other identifying symbol to such parcels and that show names of streets and public ways, and where such maps have been made a matter of public record and have been filed in the office of the county registrar, the parcel number or other identifying symbol that a specific parcel has been assigned on the official property identification map or maps shall be a sufficient description and identification of such property for purposes of assessment. Property maps prepared for property tax and assessment purposes shall not be conclusive evidence of property ownership in any court of law. (b) (1) The state division of property assessment shall supervise the preparation, maintenance, revision and recording of all such property maps. It shall be the duty of the assessor to annually file a copy or reproduction of such property maps, as currently revised, with the county register of deeds, except in counties with a metropolitan form of government, who shall, without charge, accept, file, and preserve such copy or reproduction as a public record. Such copy or reproduction shall be filed on or before April 15 of each year, and shall reflect the status of property as of January 1. The copy or reproduction must use a format and storage medium approved by the director of the division of property assessments. (2) The state division of property assessment shall revise such property maps to indicate the proper boundary between adjoining counties upon receipt of a notice from the state board of equalization as provided in [former] § 5-2-115(d)(3) [repealed]. Amended by 2019 Tenn. Acts, ch. 59, s 1, eff. 1/1/2020. Amended by 2013 Tenn. Acts, ch. 209, s 10, eff. 4/23/2013. Acts 1973, ch. 226, § 6; 1980, ch. 709, §§ 1, 2; T.C.A., § 67-614; Acts 1986, ch. 703, § 3; 1987, ch. 46, §§ 1, 2; 1998, ch. 666, §§ 1, 2; 2000, ch. 622, § 2.
(a) Where any county or municipality other than metropolitan governments has prepared or has had prepared property maps, that identify parcels of land within the area of that local government, that assign a number or other identifying symbol to such parcels and that show names of streets and public ways, and where such maps have been made a matter of public record and have been filed in the office of the county registrar, the parcel number or other identifying symbol that a specific parcel has been assigned on the official property identification map or maps shall be a sufficient description and identification of such property for purposes of assessment. Property maps prepared for property tax and assessment purposes shall not be conclusive evidence of property ownership in any court of law.
(b) (1) The state division of property assessment shall supervise the preparation, maintenance, revision and recording of all such property maps. It shall be the duty of the assessor to annually file a copy or reproduction of such property maps, as currently revised, with the county register of deeds, except in counties with a metropolitan form of government, who shall, without charge, accept, file, and preserve such copy or reproduction as a public record. Such copy or reproduction shall be filed on or before April 15 of each year, and shall reflect the status of property as of January 1. The copy or reproduction must use a format and storage medium approved by the director of the division of property assessments. (2) The state division of property assessment shall revise such property maps to indicate the proper boundary between adjoining counties upon receipt of a notice from the state board of equalization as provided in [former] § 5-2-115(d)(3) [repealed].
(1) The state division of property assessment shall supervise the preparation, maintenance, revision and recording of all such property maps. It shall be the duty of the assessor to annually file a copy or reproduction of such property maps, as currently revised, with the county register of deeds, except in counties with a metropolitan form of government, who shall, without charge, accept, file, and preserve such copy or reproduction as a public record. Such copy or reproduction shall be filed on or before April 15 of each year, and shall reflect the status of property as of January 1. The copy or reproduction must use a format and storage medium approved by the director of the division of property assessments.
(2) The state division of property assessment shall revise such property maps to indicate the proper boundary between adjoining counties upon receipt of a notice from the state board of equalization as provided in [former] § 5-2-115(d)(3) [repealed].
Amended by 2019 Tenn. Acts, ch. 59, s 1, eff. 1/1/2020.
Amended by 2013 Tenn. Acts, ch. 209, s 10, eff. 4/23/2013.
Acts 1973, ch. 226, § 6; 1980, ch. 709, §§ 1, 2; T.C.A., § 67-614; Acts 1986, ch. 703, § 3; 1987, ch. 46, §§ 1, 2; 1998, ch. 666, §§ 1, 2; 2000, ch. 622, § 2.
Tenn. Code Ann. § 67-3-505 — TN Code / Title 67 / Chapter 3 / Section 67-3-505
Terminal operator liability
Status: in_force

(a) The terminal operator of a terminal in this state is jointly and severally liable for the taxes and fees imposed under §§ 67-3-202 - 67-3-204, and shall remit payment to the department upon discovery of either of the following conditions: (1) The supplier and/or bonded importer with respect to the taxable petroleum products is a person other than the terminal operator and is not licensed; provided, that the terminal operator shall be relieved of liability if the terminal operator establishes all of the following: (A) A valid terminal operator's license issued for the facility from which the petroleum product is withdrawn; (B) An unexpired notification certificate from the supplier as required by the department or the internal revenue service; and (C) No reason to believe that any information on the certificate is false; or (2) In connection with the removal of diesel fuel that is not dyed and marked in accordance with internal revenue service requirements, the terminal operator provides any person with a bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with internal revenue service requirements. (b) The terminal operator is jointly and severally liable for the taxes and fees imposed under §§ 67-3-202 - 67-3-204 that are not allocable to any licensed supplier, and shall remit the taxes and fees due with the annual report required under § 67-3-702(d) ; provided, that no taxes and fees shall be due if the terminal operator can establish by evidence acceptable to the commissioner that the gallons lost were diesel fuel dyed prior to receipt by that terminal operator. No collection allowance or deductions shall be allowed with respect to payment of these taxes. In the event the gallons lost or unaccounted for exceed five percent (5%) of the gallons removed from that terminal across the rack, a penalty of one hundred percent (100%) of the taxes and fees otherwise due shall be paid by the terminal operator with the taxes and fees due. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1605.
(a) The terminal operator of a terminal in this state is jointly and severally liable for the taxes and fees imposed under §§ 67-3-202 - 67-3-204, and shall remit payment to the department upon discovery of either of the following conditions: (1) The supplier and/or bonded importer with respect to the taxable petroleum products is a person other than the terminal operator and is not licensed; provided, that the terminal operator shall be relieved of liability if the terminal operator establishes all of the following: (A) A valid terminal operator's license issued for the facility from which the petroleum product is withdrawn; (B) An unexpired notification certificate from the supplier as required by the department or the internal revenue service; and (C) No reason to believe that any information on the certificate is false; or (2) In connection with the removal of diesel fuel that is not dyed and marked in accordance with internal revenue service requirements, the terminal operator provides any person with a bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with internal revenue service requirements.
(1) The supplier and/or bonded importer with respect to the taxable petroleum products is a person other than the terminal operator and is not licensed; provided, that the terminal operator shall be relieved of liability if the terminal operator establishes all of the following: (A) A valid terminal operator's license issued for the facility from which the petroleum product is withdrawn; (B) An unexpired notification certificate from the supplier as required by the department or the internal revenue service; and (C) No reason to believe that any information on the certificate is false; or
(A) A valid terminal operator's license issued for the facility from which the petroleum product is withdrawn;
(B) An unexpired notification certificate from the supplier as required by the department or the internal revenue service; and
(C) No reason to believe that any information on the certificate is false; or
(2) In connection with the removal of diesel fuel that is not dyed and marked in accordance with internal revenue service requirements, the terminal operator provides any person with a bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with internal revenue service requirements.
(b) The terminal operator is jointly and severally liable for the taxes and fees imposed under §§ 67-3-202 - 67-3-204 that are not allocable to any licensed supplier, and shall remit the taxes and fees due with the annual report required under § 67-3-702(d) ; provided, that no taxes and fees shall be due if the terminal operator can establish by evidence acceptable to the commissioner that the gallons lost were diesel fuel dyed prior to receipt by that terminal operator. No collection allowance or deductions shall be allowed with respect to payment of these taxes. In the event the gallons lost or unaccounted for exceed five percent (5%) of the gallons removed from that terminal across the rack, a penalty of one hundred percent (100%) of the taxes and fees otherwise due shall be paid by the terminal operator with the taxes and fees due.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1605.
Tenn. Code Ann. § 67-4-2811 — TN Code / Title 67 / Chapter 4 / Section 67-4-2811
Rules and regulations
Status: in_force

The commissioner shall have the authority to promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part. Acts 2004, ch. 803, § 12; 2010, ch. 962, § 1.
The commissioner shall have the authority to promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part.
Acts 2004, ch. 803, § 12; 2010, ch. 962, § 1.
Tenn. Code Ann. § 67-4-1903 — TN Code / Title 67 / Chapter 4 / Section 67-4-1903
Credit against surcharge or tax
Status: in_force

A credit shall be allowed against the surcharge or tax collected for county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents. The credit shall be calculated on an annual basis for all county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents paid for vehicles registered in Tennessee by the business. Acts 1993, ch. 437, § 1; 1997, ch. 530, § 1; 1998, ch. 967, § 2.
A credit shall be allowed against the surcharge or tax collected for county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents. The credit shall be calculated on an annual basis for all county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents paid for vehicles registered in Tennessee by the business.
Acts 1993, ch. 437, § 1; 1997, ch. 530, § 1; 1998, ch. 967, § 2.
Tenn. Code Ann. § 67-6-207 — TN Code / Title 67 / Chapter 6 / Section 67-6-207
Property sold to farmer or nurseryman
Status: in_force

(a) As used in this section: (1) "Agricultural operations" means an activity of agriculture as defined in § 1-3-105(a)(2)(A)(i), (a)(2)(A)(ii), (a)(2)(B), and (a)(2)(C) ; and (2) "Qualified farmer or nurseryman" means a person who is engaged in agricultural operations, and who meets one (1) or more of the following criteria: (A) The person is the owner or lessee of agricultural land from which one thousand five hundred dollars ($1,500) or more of agricultural products were produced and sold during the year, including payments from government sources; (B) The person is in the business of providing for-hire custom agricultural services for the plowing, planting, harvesting, growing, raising, or processing of agricultural products or for the maintenance of agricultural land; (C) The person is the owner of land that qualifies for taxation under the Agricultural Forest and Open Space Land Act of 1976, compiled in chapter 5, part 10 of this title; (D) The person's federal income tax return contains one (1) or more of the following: (i) Business activity on IRS schedule F, profit or loss from farming; and (ii) Farm rental activity on IRS form 4835, farm rental income and expenses or schedule E, supplemental income and loss; or (E) The person otherwise establishes to the satisfaction of the commissioner that the person is actively engaged in the business of raising, harvesting, or otherwise producing agricultural commodities as defined in § 67-6-301(c)(2) . (b) The sale at retail, lease, rental, use, consumption, distribution, repair, or storage for use or consumption in this state of tangible personal property, including building material, repair service, labor, warranty, software, or any other item taxable under this chapter, is specifically exempted from the tax imposed by this chapter when sold to a qualified farmer or nurseryman, if the tangible personal property is primarily used by the qualified farmer or nurseryman in agricultural operations. (c) Persons seeking to become qualified farmers or nurserymen shall apply to the commissioner for authority to make purchases exempt from tax. This application must require information that the commissioner deems necessary. If the commissioner finds from the information that the applicant is entitled to be a qualified farmer or nurseryman, the commissioner shall issue a certificate granting the authority for a period of four (4) years, or until the applicant is no longer operating within the scope of the applicant's original application. A misrepresentation made on the application by the applicant subjects the applicant to applicable taxes, penalty, and interest. (d) Persons who have obtained authority from the commissioner to make purchases tax exempt as a qualified farmer or nurseryman shall provide their vendors with a copy of the certificate issued by the commissioner or a fully completed Streamlined Sales Tax certificate of exemption, which must include the exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the exemption. (e) Persons making purchases exempt from tax under this section shall keep records to establish that the property qualifies for the exemption. The purchaser is liable for tax, penalty, and interest for making nonqualifying purchases without payment of tax. (f) Notwithstanding subdivision (a)(2), a person who qualifies as a manufacturer under § 67-6-206 does not qualify as a farmer or nurseryman under this section. (g) Notwithstanding another law to the contrary, the exemption provided for in this section does not include automobiles, trucks, household appliances, and gasoline or diesel used in vehicles operated upon the public highways of this state. (h) This section does not exempt tangible personal property, including building material, repair service, labor, warranty, software, or any other item taxable under this chapter from the tax imposed by § 67-6-209 . Amended by 2022 Tenn. Acts, ch. 1104, s 1, eff. 1/1/2023. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Amended by 2019 Tenn. Acts, ch. 427, s 1, eff. 7/1/2019. Amended by 2019 Tenn. Acts, ch. 178, s 1, eff. 7/1/2019. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1980, ch. 871, § 2; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(h); Acts 1996, ch. 721, § 3; 1998, ch. 635, § 1; 2003 , ch. 357, § 27; 2004, ch. 959, §§ 8, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 79; 2008 , ch. 1106, §§ 23, 24.
(a) As used in this section: (1) "Agricultural operations" means an activity of agriculture as defined in § 1-3-105(a)(2)(A)(i), (a)(2)(A)(ii), (a)(2)(B), and (a)(2)(C) ; and (2) "Qualified farmer or nurseryman" means a person who is engaged in agricultural operations, and who meets one (1) or more of the following criteria: (A) The person is the owner or lessee of agricultural land from which one thousand five hundred dollars ($1,500) or more of agricultural products were produced and sold during the year, including payments from government sources; (B) The person is in the business of providing for-hire custom agricultural services for the plowing, planting, harvesting, growing, raising, or processing of agricultural products or for the maintenance of agricultural land; (C) The person is the owner of land that qualifies for taxation under the Agricultural Forest and Open Space Land Act of 1976, compiled in chapter 5, part 10 of this title; (D) The person's federal income tax return contains one (1) or more of the following: (i) Business activity on IRS schedule F, profit or loss from farming; and (ii) Farm rental activity on IRS form 4835, farm rental income and expenses or schedule E, supplemental income and loss; or (E) The person otherwise establishes to the satisfaction of the commissioner that the person is actively engaged in the business of raising, harvesting, or otherwise producing agricultural commodities as defined in § 67-6-301(c)(2) .
(1) "Agricultural operations" means an activity of agriculture as defined in § 1-3-105(a)(2)(A)(i), (a)(2)(A)(ii), (a)(2)(B), and (a)(2)(C) ; and
(2) "Qualified farmer or nurseryman" means a person who is engaged in agricultural operations, and who meets one (1) or more of the following criteria: (A) The person is the owner or lessee of agricultural land from which one thousand five hundred dollars ($1,500) or more of agricultural products were produced and sold during the year, including payments from government sources; (B) The person is in the business of providing for-hire custom agricultural services for the plowing, planting, harvesting, growing, raising, or processing of agricultural products or for the maintenance of agricultural land; (C) The person is the owner of land that qualifies for taxation under the Agricultural Forest and Open Space Land Act of 1976, compiled in chapter 5, part 10 of this title; (D) The person's federal income tax return contains one (1) or more of the following: (i) Business activity on IRS schedule F, profit or loss from farming; and (ii) Farm rental activity on IRS form 4835, farm rental income and expenses or schedule E, supplemental income and loss; or (E) The person otherwise establishes to the satisfaction of the commissioner that the person is actively engaged in the business of raising, harvesting, or otherwise producing agricultural commodities as defined in § 67-6-301(c)(2) .
(A) The person is the owner or lessee of agricultural land from which one thousand five hundred dollars ($1,500) or more of agricultural products were produced and sold during the year, including payments from government sources;
(B) The person is in the business of providing for-hire custom agricultural services for the plowing, planting, harvesting, growing, raising, or processing of agricultural products or for the maintenance of agricultural land;
(C) The person is the owner of land that qualifies for taxation under the Agricultural Forest and Open Space Land Act of 1976, compiled in chapter 5, part 10 of this title;
(D) The person's federal income tax return contains one (1) or more of the following: (i) Business activity on IRS schedule F, profit or loss from farming; and (ii) Farm rental activity on IRS form 4835, farm rental income and expenses or schedule E, supplemental income and loss; or
(i) Business activity on IRS schedule F, profit or loss from farming; and
(ii) Farm rental activity on IRS form 4835, farm rental income and expenses or schedule E, supplemental income and loss; or
(E) The person otherwise establishes to the satisfaction of the commissioner that the person is actively engaged in the business of raising, harvesting, or otherwise producing agricultural commodities as defined in § 67-6-301(c)(2) .
(b) The sale at retail, lease, rental, use, consumption, distribution, repair, or storage for use or consumption in this state of tangible personal property, including building material, repair service, labor, warranty, software, or any other item taxable under this chapter, is specifically exempted from the tax imposed by this chapter when sold to a qualified farmer or nurseryman, if the tangible personal property is primarily used by the qualified farmer or nurseryman in agricultural operations.
(c) Persons seeking to become qualified farmers or nurserymen shall apply to the commissioner for authority to make purchases exempt from tax. This application must require information that the commissioner deems necessary. If the commissioner finds from the information that the applicant is entitled to be a qualified farmer or nurseryman, the commissioner shall issue a certificate granting the authority for a period of four (4) years, or until the applicant is no longer operating within the scope of the applicant's original application. A misrepresentation made on the application by the applicant subjects the applicant to applicable taxes, penalty, and interest.
(d) Persons who have obtained authority from the commissioner to make purchases tax exempt as a qualified farmer or nurseryman shall provide their vendors with a copy of the certificate issued by the commissioner or a fully completed Streamlined Sales Tax certificate of exemption, which must include the exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the exemption.
(e) Persons making purchases exempt from tax under this section shall keep records to establish that the property qualifies for the exemption. The purchaser is liable for tax, penalty, and interest for making nonqualifying purchases without payment of tax.
(f) Notwithstanding subdivision (a)(2), a person who qualifies as a manufacturer under § 67-6-206 does not qualify as a farmer or nurseryman under this section.
(g) Notwithstanding another law to the contrary, the exemption provided for in this section does not include automobiles, trucks, household appliances, and gasoline or diesel used in vehicles operated upon the public highways of this state.
(h) This section does not exempt tangible personal property, including building material, repair service, labor, warranty, software, or any other item taxable under this chapter from the tax imposed by § 67-6-209 .
Amended by 2022 Tenn. Acts, ch. 1104, s 1, eff. 1/1/2023.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Amended by 2019 Tenn. Acts, ch. 427, s 1, eff. 7/1/2019.
Amended by 2019 Tenn. Acts, ch. 178, s 1, eff. 7/1/2019.
Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1980, ch. 871, § 2; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(h); Acts 1996, ch. 721, § 3; 1998, ch. 635, § 1; 2003 , ch. 357, § 27; 2004, ch. 959, §§ 8, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 79; 2008 , ch. 1106, §§ 23, 24.
Tenn. Code Ann. § 67-5-1320 — TN Code / Title 67 / Chapter 5 / Section 67-5-1320
Power of comptroller of the treasury to obtain evidence
Status: in_force

To ascertain any of the foregoing facts, the comptroller of the treasury is hereby vested with the power to summon any person, call for any books, administer oaths, examine any such person or books touching any matters deemed necessary to enable comptroller of the treasury to arrive at the correct value of such property, and may issue summons to any county to be executed by the sheriff of such county. Acts 1973, ch. 226, § 11; T.C.A., § 67-920; Acts 1995, ch. 305, § 125.
To ascertain any of the foregoing facts, the comptroller of the treasury is hereby vested with the power to summon any person, call for any books, administer oaths, examine any such person or books touching any matters deemed necessary to enable comptroller of the treasury to arrive at the correct value of such property, and may issue summons to any county to be executed by the sheriff of such county.
Acts 1973, ch. 226, § 11; T.C.A., § 67-920; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-4-2803 — TN Code / Title 67 / Chapter 4 / Section 67-4-2803
Excise tax rates - Methods of measuring quantities
Status: in_force

(a) A tax, as follows, is levied on and payable by any merchant of unauthorized substances: (1) Forty cents (40¢) for each gram, or fraction thereof, of harvested marijuana stems and stalks that have been separated from and are not mixed with any other parts of the marijuana plant; (2) Three dollars and fifty cents ($3.50) for each gram, or fraction thereof, of marijuana, other than separated stems and stalks taxed under subdivision (a)(1) or plants with foliation taxed under subdivision (a)(3); (3) Three hundred fifty dollars ($350) per plant, whether growing or detached from the soil, on each marijuana plant with foliation; (4) Fifty dollars ($50.00) for each gram, or fraction thereof, of cocaine; (5) Two hundred dollars ($200) for each gram, or fraction thereof, of any other controlled substance, controlled substance analogue or low-street-value drug that is sold by weight; (6) Fifty dollars ($50.00) for each ten (10) dosage units, or fraction thereof, of any low-street-value drug that is not sold by weight; (7) Two hundred dollars ($200) for each ten (10) dosage units, or fraction thereof, of any other controlled substance or controlled substance analogue that is not sold by weight; (8) Thirty-one dollars and seventy cents ($31.70) for each gallon, or fraction thereof, of illicit alcoholic beverages sold by the drink; or (9) Twelve dollars and eighty cents ($12.80) for each gallon, or fraction thereof, of illicit alcoholic beverages not sold by the drink. (b) A quantity of marijuana or other unauthorized substance is measured by the weight of the substance whether pure, impure or dilute, or by the number of dosage units in the merchant's possession when the substance is not sold by weight. A quantity of an unauthorized substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers. (c) For purposes of this part, a person constructively possesses an unauthorized substance when the person has: (1) Knowledge of the unauthorized substance; and (2) The ability and intention to exercise control over the unauthorized substance. Acts 2004, ch. 803, § 4; 2006, ch. 1019, §§ 51, 52; 2010, ch. 962, § 1; 2012, ch. 848, §§ 88, 89.
(a) A tax, as follows, is levied on and payable by any merchant of unauthorized substances: (1) Forty cents (40¢) for each gram, or fraction thereof, of harvested marijuana stems and stalks that have been separated from and are not mixed with any other parts of the marijuana plant; (2) Three dollars and fifty cents ($3.50) for each gram, or fraction thereof, of marijuana, other than separated stems and stalks taxed under subdivision (a)(1) or plants with foliation taxed under subdivision (a)(3); (3) Three hundred fifty dollars ($350) per plant, whether growing or detached from the soil, on each marijuana plant with foliation; (4) Fifty dollars ($50.00) for each gram, or fraction thereof, of cocaine; (5) Two hundred dollars ($200) for each gram, or fraction thereof, of any other controlled substance, controlled substance analogue or low-street-value drug that is sold by weight; (6) Fifty dollars ($50.00) for each ten (10) dosage units, or fraction thereof, of any low-street-value drug that is not sold by weight; (7) Two hundred dollars ($200) for each ten (10) dosage units, or fraction thereof, of any other controlled substance or controlled substance analogue that is not sold by weight; (8) Thirty-one dollars and seventy cents ($31.70) for each gallon, or fraction thereof, of illicit alcoholic beverages sold by the drink; or (9) Twelve dollars and eighty cents ($12.80) for each gallon, or fraction thereof, of illicit alcoholic beverages not sold by the drink.
(1) Forty cents (40¢) for each gram, or fraction thereof, of harvested marijuana stems and stalks that have been separated from and are not mixed with any other parts of the marijuana plant;
(2) Three dollars and fifty cents ($3.50) for each gram, or fraction thereof, of marijuana, other than separated stems and stalks taxed under subdivision (a)(1) or plants with foliation taxed under subdivision (a)(3);
(3) Three hundred fifty dollars ($350) per plant, whether growing or detached from the soil, on each marijuana plant with foliation;
(4) Fifty dollars ($50.00) for each gram, or fraction thereof, of cocaine;
(5) Two hundred dollars ($200) for each gram, or fraction thereof, of any other controlled substance, controlled substance analogue or low-street-value drug that is sold by weight;
(6) Fifty dollars ($50.00) for each ten (10) dosage units, or fraction thereof, of any low-street-value drug that is not sold by weight;
(7) Two hundred dollars ($200) for each ten (10) dosage units, or fraction thereof, of any other controlled substance or controlled substance analogue that is not sold by weight;
(8) Thirty-one dollars and seventy cents ($31.70) for each gallon, or fraction thereof, of illicit alcoholic beverages sold by the drink; or
(9) Twelve dollars and eighty cents ($12.80) for each gallon, or fraction thereof, of illicit alcoholic beverages not sold by the drink.
(b) A quantity of marijuana or other unauthorized substance is measured by the weight of the substance whether pure, impure or dilute, or by the number of dosage units in the merchant's possession when the substance is not sold by weight. A quantity of an unauthorized substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
(c) For purposes of this part, a person constructively possesses an unauthorized substance when the person has: (1) Knowledge of the unauthorized substance; and (2) The ability and intention to exercise control over the unauthorized substance.
(1) Knowledge of the unauthorized substance; and
(2) The ability and intention to exercise control over the unauthorized substance.
Acts 2004, ch. 803, § 4; 2006, ch. 1019, §§ 51, 52; 2010, ch. 962, § 1; 2012, ch. 848, §§ 88, 89.
Tenn. Code Ann. § 67-4-904 — TN Code / Title 67 / Chapter 4 / Section 67-4-904
Payment of tax
Status: in_force

The tax levied under this part shall be due and payable quarterly. For the purpose of ascertaining the amount of tax payable under this part, it shall be the duty of each fantasy sports operator, on or before the twentieth day immediately following the end of each calendar quarter, to transmit to the commissioner, upon forms prescribed by the commissioner, returns, showing all receipts derived from offering or providing consumers with any of the privileges taxable under this part during the preceding calendar quarter and other necessary information, as determined by the commissioner, to determine the adjusted revenues of a fantasy sports contest offered by a fantasy sports operator. Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
The tax levied under this part shall be due and payable quarterly. For the purpose of ascertaining the amount of tax payable under this part, it shall be the duty of each fantasy sports operator, on or before the twentieth day immediately following the end of each calendar quarter, to transmit to the commissioner, upon forms prescribed by the commissioner, returns, showing all receipts derived from offering or providing consumers with any of the privileges taxable under this part during the preceding calendar quarter and other necessary information, as determined by the commissioner, to determine the adjusted revenues of a fantasy sports contest offered by a fantasy sports operator.
Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
Tenn. Code Ann. § 67-5-2403 — TN Code / Title 67 / Chapter 5 / Section 67-5-2403
List of property involved in suits
Status: in_force

Additionally, it is the duty of the clerk of any court in which suits for the enforcement of property tax liens have been filed, if requested by the trustee, collector or by the attorney prosecuting the suit, to annually provide to such requesting party or parties, no earlier than June 1 nor later than July 1, a complete list of unpaid delinquent taxes pending in the court as of June 1 of the current calendar year, with identification of the property involved in such suits, and the years for which taxes are delinquent. Amended by 2013 Tenn. Acts, ch. 353,s 4, eff. 5/13/2013. Acts 1923, ch. 77, § 6; Shan. Supp., §§ 913b12, 913b13; Code 1932, §§ 1586, 1587; Acts 1982, ch. 612, § 1; T.C.A. (orig. ed.), § 67-2001; Acts 1984, ch. 584, § 1; 1984, ch. 589, § 3; 2005, ch. 429, § 14.
Additionally, it is the duty of the clerk of any court in which suits for the enforcement of property tax liens have been filed, if requested by the trustee, collector or by the attorney prosecuting the suit, to annually provide to such requesting party or parties, no earlier than June 1 nor later than July 1, a complete list of unpaid delinquent taxes pending in the court as of June 1 of the current calendar year, with identification of the property involved in such suits, and the years for which taxes are delinquent.
Amended by 2013 Tenn. Acts, ch. 353,s 4, eff. 5/13/2013.
Acts 1923, ch. 77, § 6; Shan. Supp., §§ 913b12, 913b13; Code 1932, §§ 1586, 1587; Acts 1982, ch. 612, § 1; T.C.A. (orig. ed.), § 67-2001; Acts 1984, ch. 584, § 1; 1984, ch. 589, § 3; 2005, ch. 429, § 14.
Tenn. Code Ann. § 67-8-217 — TN Code / Title 67 / Chapter 8 / Section 67-8-217
Violations - Penalties
Status: in_force

It is a Class C misdemeanor for any executor to fail to file any affidavit or duplicate federal tax return or other instrument required by this part to be filed, or to pay the tax imposed by this part when payable hereunder, or to comply with and obey any rule or regulation promulgated by the commissioner of revenue for the enforcement of this part, or to make and file a false return or report or other instrument required to be made and filed under this part. Acts 1929 (Ex. Sess.), ch. 23, § 13; Code 1932, § 1309; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1714; Acts 1989, ch. 591, § 113.
It is a Class C misdemeanor for any executor to fail to file any affidavit or duplicate federal tax return or other instrument required by this part to be filed, or to pay the tax imposed by this part when payable hereunder, or to comply with and obey any rule or regulation promulgated by the commissioner of revenue for the enforcement of this part, or to make and file a false return or report or other instrument required to be made and filed under this part.
Acts 1929 (Ex. Sess.), ch. 23, § 13; Code 1932, § 1309; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1714; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-5-507 — TN Code / Title 67 / Chapter 5 / Section 67-5-507
Contracts for advice
Status: in_force

(a) (1) The governing body of any county, or the governing body of any town or city, is authorized and empowered, in its discretion, to enter into contracts with individuals, firms or corporations to render advice or assistance to the local assessor of property and the local board of equalization in the assessment and equalization of taxes. (2) Such contracts may provide that such person, firm or corporation shall go over all the tax rolls of the county or city, as the case may be, and examine all taxable property in the county or city, and make recommendations to the assessor of property and to the board of equalization, to the end that all property may be assessed in the correct amount and name of its lawful owner, and that all errors and double assessments on the tax rolls may be eliminated; provided, that the function of the person, firm or corporation rendering such services shall be advisory only, and the final decision as to the amount of assessments and the equalization of assessments shall be made by the assessor of property and the board of equalization as provided by law. Nothing herein shall be construed to apply to assessments that are required to be made by the comptroller of the treasury. (3) Counties, cities and towns are authorized to enter into such contracts and to appropriate and expend such amounts as may be deemed necessary for such purposes in the discretion of the governing body of the county, city or town involved. (4) Counties, cities and towns may contract with the state board of equalization, under title 4, chapter 3, part 51, for advice and assistance in the preparation and awarding of the contracts and inspection and approval of services rendered thereunder. (b) The governing body of any county and the governing body of any city or town are authorized and empowered to enter into joint contracts for such purposes for the employment of corporations, firms or individuals to render the services provided for in this section jointly to the county and to cities or towns located therein. The cost as between the county and the cities and towns located therein shall be in such amounts as may be mutually agreed upon by the governing bodies of the counties, cities or towns. (c) (1) No contract entered into by authority of this section shall contain any provisions whereby the person, firm or corporation employed thereunder shall be paid upon a percentage basis, or on any basis whereby the compensation under the contract is in anywise dependent or conditioned upon increasing or reducing the aggregate assessment of property in the county, city or town involved. (2) Any contract containing a provision whereby the compensation is conditioned upon or measured directly or indirectly by an increase or a reduction in assessments shall be void and unenforceable. (d) This section shall not be construed to repeal or amend any existing statute with respect to the assessment and equalization of taxes, but shall be supplementary to existing statutes. (e) (1) Notwithstanding any of the foregoing, in the event that a county governing body contracts with a person, firm or corporation to examine the tax rolls of the county for personal property, and to give advice and assistance to the county assessor of property regarding personal property identification and valuation, all municipalities in the county that levy a property tax shall share in the cost of such contract and shall contribute their respective share to the county general fund within one (1) year of the execution of the contract. The share of the cost of the county contract for each municipality in the county that levies a property tax shall be a percentage of the cost of the contract based upon the following formula: the percentage that the total amount of the personal property values located within the municipality bear to the total personal property values of the entire county, located both within and outside of the municipal boundaries, times the percentage that the municipal property tax rate bears to the combined county and municipal property tax rate. The property valuation and tax rates used in this formula shall be the latest available at the time of the execution of the contract. (2) Subdivision (e)(1) does not apply in any county having a charter form of government and having a population in excess of eight hundred thousand (800,000), according to the 1990 federal census or any subsequent federal census. Acts 1947, ch. 209, §§ 1-4; C. Supp. 1950, §§ 1446.1, 1446.2 (Williams, §§ 1418.1-1418.4); impl. am. Acts 1955, ch. 69, § 1; 1963, ch. 286, § 8; T.C.A. (orig. ed.), §§ 67-1706 -- 67-1709; Acts 1984, ch. 832, § 8; 1995, ch. 305, § 123; 1998, ch. 949, §§ 1, 2; 2008, ch. 971, § 1.
(a) (1) The governing body of any county, or the governing body of any town or city, is authorized and empowered, in its discretion, to enter into contracts with individuals, firms or corporations to render advice or assistance to the local assessor of property and the local board of equalization in the assessment and equalization of taxes. (2) Such contracts may provide that such person, firm or corporation shall go over all the tax rolls of the county or city, as the case may be, and examine all taxable property in the county or city, and make recommendations to the assessor of property and to the board of equalization, to the end that all property may be assessed in the correct amount and name of its lawful owner, and that all errors and double assessments on the tax rolls may be eliminated; provided, that the function of the person, firm or corporation rendering such services shall be advisory only, and the final decision as to the amount of assessments and the equalization of assessments shall be made by the assessor of property and the board of equalization as provided by law. Nothing herein shall be construed to apply to assessments that are required to be made by the comptroller of the treasury. (3) Counties, cities and towns are authorized to enter into such contracts and to appropriate and expend such amounts as may be deemed necessary for such purposes in the discretion of the governing body of the county, city or town involved. (4) Counties, cities and towns may contract with the state board of equalization, under title 4, chapter 3, part 51, for advice and assistance in the preparation and awarding of the contracts and inspection and approval of services rendered thereunder.
(1) The governing body of any county, or the governing body of any town or city, is authorized and empowered, in its discretion, to enter into contracts with individuals, firms or corporations to render advice or assistance to the local assessor of property and the local board of equalization in the assessment and equalization of taxes.
(2) Such contracts may provide that such person, firm or corporation shall go over all the tax rolls of the county or city, as the case may be, and examine all taxable property in the county or city, and make recommendations to the assessor of property and to the board of equalization, to the end that all property may be assessed in the correct amount and name of its lawful owner, and that all errors and double assessments on the tax rolls may be eliminated; provided, that the function of the person, firm or corporation rendering such services shall be advisory only, and the final decision as to the amount of assessments and the equalization of assessments shall be made by the assessor of property and the board of equalization as provided by law. Nothing herein shall be construed to apply to assessments that are required to be made by the comptroller of the treasury.
(3) Counties, cities and towns are authorized to enter into such contracts and to appropriate and expend such amounts as may be deemed necessary for such purposes in the discretion of the governing body of the county, city or town involved.
(4) Counties, cities and towns may contract with the state board of equalization, under title 4, chapter 3, part 51, for advice and assistance in the preparation and awarding of the contracts and inspection and approval of services rendered thereunder.
(b) The governing body of any county and the governing body of any city or town are authorized and empowered to enter into joint contracts for such purposes for the employment of corporations, firms or individuals to render the services provided for in this section jointly to the county and to cities or towns located therein. The cost as between the county and the cities and towns located therein shall be in such amounts as may be mutually agreed upon by the governing bodies of the counties, cities or towns.
(c) (1) No contract entered into by authority of this section shall contain any provisions whereby the person, firm or corporation employed thereunder shall be paid upon a percentage basis, or on any basis whereby the compensation under the contract is in anywise dependent or conditioned upon increasing or reducing the aggregate assessment of property in the county, city or town involved. (2) Any contract containing a provision whereby the compensation is conditioned upon or measured directly or indirectly by an increase or a reduction in assessments shall be void and unenforceable.
(1) No contract entered into by authority of this section shall contain any provisions whereby the person, firm or corporation employed thereunder shall be paid upon a percentage basis, or on any basis whereby the compensation under the contract is in anywise dependent or conditioned upon increasing or reducing the aggregate assessment of property in the county, city or town involved.
(2) Any contract containing a provision whereby the compensation is conditioned upon or measured directly or indirectly by an increase or a reduction in assessments shall be void and unenforceable.
(d) This section shall not be construed to repeal or amend any existing statute with respect to the assessment and equalization of taxes, but shall be supplementary to existing statutes.
(e) (1) Notwithstanding any of the foregoing, in the event that a county governing body contracts with a person, firm or corporation to examine the tax rolls of the county for personal property, and to give advice and assistance to the county assessor of property regarding personal property identification and valuation, all municipalities in the county that levy a property tax shall share in the cost of such contract and shall contribute their respective share to the county general fund within one (1) year of the execution of the contract. The share of the cost of the county contract for each municipality in the county that levies a property tax shall be a percentage of the cost of the contract based upon the following formula: the percentage that the total amount of the personal property values located within the municipality bear to the total personal property values of the entire county, located both within and outside of the municipal boundaries, times the percentage that the municipal property tax rate bears to the combined county and municipal property tax rate. The property valuation and tax rates used in this formula shall be the latest available at the time of the execution of the contract. (2) Subdivision (e)(1) does not apply in any county having a charter form of government and having a population in excess of eight hundred thousand (800,000), according to the 1990 federal census or any subsequent federal census.
(1) Notwithstanding any of the foregoing, in the event that a county governing body contracts with a person, firm or corporation to examine the tax rolls of the county for personal property, and to give advice and assistance to the county assessor of property regarding personal property identification and valuation, all municipalities in the county that levy a property tax shall share in the cost of such contract and shall contribute their respective share to the county general fund within one (1) year of the execution of the contract. The share of the cost of the county contract for each municipality in the county that levies a property tax shall be a percentage of the cost of the contract based upon the following formula: the percentage that the total amount of the personal property values located within the municipality bear to the total personal property values of the entire county, located both within and outside of the municipal boundaries, times the percentage that the municipal property tax rate bears to the combined county and municipal property tax rate. The property valuation and tax rates used in this formula shall be the latest available at the time of the execution of the contract.
(2) Subdivision (e)(1) does not apply in any county having a charter form of government and having a population in excess of eight hundred thousand (800,000), according to the 1990 federal census or any subsequent federal census.
Acts 1947, ch. 209, §§ 1-4; C. Supp. 1950, §§ 1446.1, 1446.2 (Williams, §§ 1418.1-1418.4); impl. am. Acts 1955, ch. 69, § 1; 1963, ch. 286, § 8; T.C.A. (orig. ed.), §§ 67-1706 -- 67-1709; Acts 1984, ch. 832, § 8; 1995, ch. 305, § 123; 1998, ch. 949, §§ 1, 2; 2008, ch. 971, § 1.
Tenn. Code Ann. § 67-5-503 — TN Code / Title 67 / Chapter 5 / Section 67-5-503
Classification
Status: in_force

(a) For purposes of taxation, all property shall be classified into three (3) classes, to wit: real property, tangible personal property and intangible personal property, and into such subclasses as may otherwise be established by law. (b) The ratio of assessment to value of property in each class or subclass shall be equal and uniform throughout the state, and each respective taxing authority shall apply the same tax rate to all property within its jurisdiction. Acts 1973, ch. 226, § 6; T.C.A., § 67-609.
(a) For purposes of taxation, all property shall be classified into three (3) classes, to wit: real property, tangible personal property and intangible personal property, and into such subclasses as may otherwise be established by law.
(b) The ratio of assessment to value of property in each class or subclass shall be equal and uniform throughout the state, and each respective taxing authority shall apply the same tax rate to all property within its jurisdiction.
Acts 1973, ch. 226, § 6; T.C.A., § 67-609.
Tenn. Code Ann. § 67-5-1414 — TN Code / Title 67 / Chapter 5 / Section 67-5-1414
Record of board's action preserved by assessor
Status: repealed

(a) The individual property records maintained in the office of each assessor of property shall show all actions taken by the county board of equalization which change the classification, value or assessment of any parcel of property. (b) Further, upon the completion of the duties of the board, the records and papers of the board shall be turned over to the assessor of property for preservation for a period of at least ten (10) years. Acts 1973, ch. 226, § 10; T.C.A., § 67-812.
(a) The individual property records maintained in the office of each assessor of property shall show all actions taken by the county board of equalization which change the classification, value or assessment of any parcel of property.
(b) Further, upon the completion of the duties of the board, the records and papers of the board shall be turned over to the assessor of property for preservation for a period of at least ten (10) years.
Acts 1973, ch. 226, § 10; T.C.A., § 67-812.
Tenn. Code Ann. § 67-4-114 — TN Code / Title 67 / Chapter 4 / Section 67-4-114
Credit for beer or ale rendered unsalable as a result of flooding
Status: in_force

Notwithstanding any rule or law to the contrary, no tax shall be due under § 57-5-201 for any beer or ale that has been rendered unsalable and subsequently destroyed as a result of flooding occurring between May 1, 2010, and May 8, 2010. Any tax previously paid under § 57-5-201 by the wholesaler on any such beer or ale that is unsalable and destroyed as a result of such flooding occurring between May 1, 2010, and May 8, 2010, shall be allowed as a credit against the tax levied by § 57-5-201 on the subsequent purchase of beer or ale by such wholesaler. However, this section shall not apply unless such flooding resulted in the destruction of at least fifty (50) barrels, or liquid volume equivalent, of beer or ale and satisfactory proof of such destruction is submitted to the department. Acts 2010, ch. 1134, § 61.
Notwithstanding any rule or law to the contrary, no tax shall be due under § 57-5-201 for any beer or ale that has been rendered unsalable and subsequently destroyed as a result of flooding occurring between May 1, 2010, and May 8, 2010. Any tax previously paid under § 57-5-201 by the wholesaler on any such beer or ale that is unsalable and destroyed as a result of such flooding occurring between May 1, 2010, and May 8, 2010, shall be allowed as a credit against the tax levied by § 57-5-201 on the subsequent purchase of beer or ale by such wholesaler. However, this section shall not apply unless such flooding resulted in the destruction of at least fifty (50) barrels, or liquid volume equivalent, of beer or ale and satisfactory proof of such destruction is submitted to the department.
Acts 2010, ch. 1134, § 61.
Tenn. Code Ann. § 67-9-201 — TN Code / Title 67 / Chapter 9 / Section 67-9-201
Leased commercial real property
Status: in_force

(a) Notwithstanding any other provision of the law to the contrary, a hospital authority, created by a county or municipality pursuant to private act or local resolution, that owns real property leased for commercial purposes, separate and distinct from the real property owned by such hospital authority upon which hospitals or health care facilities are located, shall agree to the payment of tax equivalents to any municipality and county within which such leased commercial property is located. (b) The amount of such payments shall be fixed at the amount of ad valorem taxes otherwise due and payable by a tax paying entity upon the assessed value of the leased commercial property. (c) If such property is located within the boundaries of a municipality, pro rata shares of the total amount collected from such hospital authority shall be distributed to the county and municipality based on the tax rates of each. Acts 1981, ch. 141, § 1; T.C.A., § 67-24-201.
(a) Notwithstanding any other provision of the law to the contrary, a hospital authority, created by a county or municipality pursuant to private act or local resolution, that owns real property leased for commercial purposes, separate and distinct from the real property owned by such hospital authority upon which hospitals or health care facilities are located, shall agree to the payment of tax equivalents to any municipality and county within which such leased commercial property is located.
(b) The amount of such payments shall be fixed at the amount of ad valorem taxes otherwise due and payable by a tax paying entity upon the assessed value of the leased commercial property.
(c) If such property is located within the boundaries of a municipality, pro rata shares of the total amount collected from such hospital authority shall be distributed to the county and municipality based on the tax rates of each.
Acts 1981, ch. 141, § 1; T.C.A., § 67-24-201.
Tenn. Code Ann. § 67-5-1705 — TN Code / Title 67 / Chapter 5 / Section 67-5-1705
Extended reappraisal programs - Applicability of part
Status: in_force

In the event of extension of completion of a reappraisal program as provided in part 16 of this chapter, this part shall apply only for the year in which the approved program is completed. Acts 1984, ch. 675, § 2.
In the event of extension of completion of a reappraisal program as provided in part 16 of this chapter, this part shall apply only for the year in which the approved program is completed.
Acts 1984, ch. 675, § 2.
Tenn. Code Ann. § 67-1-1624 — TN Code / Title 67 / Chapter 1 / Section 67-1-1624
Willful failure of county clerk to perform duties - Assumption of duties by commissioner
Status: in_force

(a) Whenever the commissioner has reason to believe that any county clerk or the county clerk's agent or employee has failed, neglected or refused to perform any duty enjoined upon the county clerk by law relative to the collection, accounting for or paying over of any state revenue with the collection of which the county clerk is charged by law, the commissioner shall so notify the comptroller of the treasury and request in writing that an audit be made of such clerk's accounts, whereupon the comptroller of the treasury shall cause such audit to proceed within thirty (30) days. (b) When any audit made by the comptroller of the treasury, whether under this section or otherwise, shall reveal willful failure upon the part of a county clerk to collect lawful state revenue, or to account for or pay over such revenue within the time allowed by law, the comptroller of the treasury shall certify such fact to the commissioner. Thereupon, the commissioner may issue to such clerk a citation by registered mail to appear within ten (10) days before the commissioner and show cause why the county clerk should not be relieved of the duties of collecting, reporting and paying over of such revenue, and all emoluments flowing from those duties. (c) The commissioner is empowered to compel the appearance of witnesses and their testimony, and all parties to such proceeding shall have the right to have issued subpoenas for that purpose. All testimony and exhibits shall be preserved. Witnesses shall be allowed the same fees for attendance and travel as are allowed for witnesses before the circuit court. The commissioner shall provide a transcript of the proceedings before the commissioner in such cases. (d) (1) In the event that it is determined by the commissioner that a county clerk has willfully failed to collect, account for or pay over any such revenue, the commissioner may issue an order divesting such clerk of any or all duties respecting the handling of such revenue during such time as the office of county clerk may be held by such person, together with all emoluments appertaining to the office of county clerk. A copy of such order shall be posted in a conspicuous place in the courthouse of the county served by such clerk, and published for four (4) consecutive weeks in a newspaper of general circulation in such county. (2) Such order of the commissioner shall be reviewable de novo within ten (10) days upon a petition for statutory certiorari addressed to the chancery court of the county where such county clerk resides, and shall not be superseded pending judicial review. (3) Upon delivery of such order, the clerk shall immediately deliver to the commissioner or the commissioner's agent all state property, moneys, records, reports, forms and the like in the clerk's possession. Failure to do so is a Class C misdemeanor. Each day of such refusal is a separate offense. (e) Following such order, the commissioner shall proceed through the commissioner's own agents and employees to collect state revenues formerly collected by the county clerk, to issue licenses, registrations and the like, and to be solely accountable therefor, as in the case of revenues collectible solely by the commissioner. All statutory fees and emoluments ordinarily inuring to the clerk shall be retained by the commissioner as expendable receipts and used to defray the expenses of collecting state revenues ordinarily collectible by county clerks, and providing public services incidental thereto. Acts 1963, ch. 95, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A., §§ 67-1628 -- 67-1632; Acts 1989, ch. 591, § 113.
(a) Whenever the commissioner has reason to believe that any county clerk or the county clerk's agent or employee has failed, neglected or refused to perform any duty enjoined upon the county clerk by law relative to the collection, accounting for or paying over of any state revenue with the collection of which the county clerk is charged by law, the commissioner shall so notify the comptroller of the treasury and request in writing that an audit be made of such clerk's accounts, whereupon the comptroller of the treasury shall cause such audit to proceed within thirty (30) days.
(b) When any audit made by the comptroller of the treasury, whether under this section or otherwise, shall reveal willful failure upon the part of a county clerk to collect lawful state revenue, or to account for or pay over such revenue within the time allowed by law, the comptroller of the treasury shall certify such fact to the commissioner. Thereupon, the commissioner may issue to such clerk a citation by registered mail to appear within ten (10) days before the commissioner and show cause why the county clerk should not be relieved of the duties of collecting, reporting and paying over of such revenue, and all emoluments flowing from those duties.
(c) The commissioner is empowered to compel the appearance of witnesses and their testimony, and all parties to such proceeding shall have the right to have issued subpoenas for that purpose. All testimony and exhibits shall be preserved. Witnesses shall be allowed the same fees for attendance and travel as are allowed for witnesses before the circuit court. The commissioner shall provide a transcript of the proceedings before the commissioner in such cases.
(d) (1) In the event that it is determined by the commissioner that a county clerk has willfully failed to collect, account for or pay over any such revenue, the commissioner may issue an order divesting such clerk of any or all duties respecting the handling of such revenue during such time as the office of county clerk may be held by such person, together with all emoluments appertaining to the office of county clerk. A copy of such order shall be posted in a conspicuous place in the courthouse of the county served by such clerk, and published for four (4) consecutive weeks in a newspaper of general circulation in such county. (2) Such order of the commissioner shall be reviewable de novo within ten (10) days upon a petition for statutory certiorari addressed to the chancery court of the county where such county clerk resides, and shall not be superseded pending judicial review. (3) Upon delivery of such order, the clerk shall immediately deliver to the commissioner or the commissioner's agent all state property, moneys, records, reports, forms and the like in the clerk's possession. Failure to do so is a Class C misdemeanor. Each day of such refusal is a separate offense.
(1) In the event that it is determined by the commissioner that a county clerk has willfully failed to collect, account for or pay over any such revenue, the commissioner may issue an order divesting such clerk of any or all duties respecting the handling of such revenue during such time as the office of county clerk may be held by such person, together with all emoluments appertaining to the office of county clerk. A copy of such order shall be posted in a conspicuous place in the courthouse of the county served by such clerk, and published for four (4) consecutive weeks in a newspaper of general circulation in such county.
(2) Such order of the commissioner shall be reviewable de novo within ten (10) days upon a petition for statutory certiorari addressed to the chancery court of the county where such county clerk resides, and shall not be superseded pending judicial review.
(3) Upon delivery of such order, the clerk shall immediately deliver to the commissioner or the commissioner's agent all state property, moneys, records, reports, forms and the like in the clerk's possession. Failure to do so is a Class C misdemeanor. Each day of such refusal is a separate offense.
(e) Following such order, the commissioner shall proceed through the commissioner's own agents and employees to collect state revenues formerly collected by the county clerk, to issue licenses, registrations and the like, and to be solely accountable therefor, as in the case of revenues collectible solely by the commissioner. All statutory fees and emoluments ordinarily inuring to the clerk shall be retained by the commissioner as expendable receipts and used to defray the expenses of collecting state revenues ordinarily collectible by county clerks, and providing public services incidental thereto.
Acts 1963, ch. 95, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A., §§ 67-1628 -- 67-1632; Acts 1989, ch. 591, § 113.