Tenn. Code Ann. § 67-5-402 — TN Code / Title 67 / Chapter 5 / Section 67-5-402
Confidentiality of information
Status: in_force

(a) Apart from a taxpayer's annual reporting schedule filed with the assessor, information required to be filed or submitted by a taxpayer with regard to an assessment of tangible personal property, or provided by a taxpayer in response to an audit or information request by assessing officials or their agents with regard to an assessment of tangible personal property, shall be confidential and shall not be disclosed by state or local officials, agents or employees, except as authorized by this part. Violations of this section shall be punishable in the same manner as violations of § 67-5-401 regarding taxpayer records of the department of revenue. (b) Pursuant to rules of the state board of equalization, schedules, returns and information otherwise confidential may be disclosed to: (1) The taxpayer or the taxpayer's authorized designee, upon written request; (2) Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings; (3) Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section; and (4) The department of human services or its contractors in the Title IV-D child support program pursuant to § 36-5-801 . Acts 1999, ch. 96, § 1.
(a) Apart from a taxpayer's annual reporting schedule filed with the assessor, information required to be filed or submitted by a taxpayer with regard to an assessment of tangible personal property, or provided by a taxpayer in response to an audit or information request by assessing officials or their agents with regard to an assessment of tangible personal property, shall be confidential and shall not be disclosed by state or local officials, agents or employees, except as authorized by this part. Violations of this section shall be punishable in the same manner as violations of § 67-5-401 regarding taxpayer records of the department of revenue.
(b) Pursuant to rules of the state board of equalization, schedules, returns and information otherwise confidential may be disclosed to: (1) The taxpayer or the taxpayer's authorized designee, upon written request; (2) Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings; (3) Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section; and (4) The department of human services or its contractors in the Title IV-D child support program pursuant to § 36-5-801 .
(1) The taxpayer or the taxpayer's authorized designee, upon written request;
(2) Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings;
(3) Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section; and
(4) The department of human services or its contractors in the Title IV-D child support program pursuant to § 36-5-801 .
Acts 1999, ch. 96, § 1.
Tenn. Code Ann. § 67-5-1324 — TN Code / Title 67 / Chapter 5 / Section 67-5-1324
Situs of intangibles apportioned to state
Status: in_force

The proportionate share of the value of the intangible property of such companies as do business in this and other states, growing out of the use of their tangible property in this state under their franchises, privileges, and contracts, shall have its situs in this state and in the several counties and municipalities thereof in which they exercise their rights; provided, that property of any such owner located outside of the state which is not directly used in the business to which the property in the state is devoted shall not enter into the value of the property within the state to be assessed. Acts 1973, ch. 226, § 11; T.C.A., § 67-924.
The proportionate share of the value of the intangible property of such companies as do business in this and other states, growing out of the use of their tangible property in this state under their franchises, privileges, and contracts, shall have its situs in this state and in the several counties and municipalities thereof in which they exercise their rights; provided, that property of any such owner located outside of the state which is not directly used in the business to which the property in the state is devoted shall not enter into the value of the property within the state to be assessed.
Acts 1973, ch. 226, § 11; T.C.A., § 67-924.
Tenn. Code Ann. § 67-4-1506 — TN Code / Title 67 / Chapter 4 / Section 67-4-1506
Monthly distribution of collected taxes - Deduction of administrative fee
Status: in_force

The department shall distribute the taxes collected pursuant to this part on a monthly basis to the applicable local governing body in which the short-term rental unit was located and for which the tax was collected. The department may deduct an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the collected tax to cover its expenses of administering the collection and distribution of the tax. Acts 2020, ch. 787, §10.
The department shall distribute the taxes collected pursuant to this part on a monthly basis to the applicable local governing body in which the short-term rental unit was located and for which the tax was collected. The department may deduct an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the collected tax to cover its expenses of administering the collection and distribution of the tax.
Acts 2020, ch. 787, §10.
Tenn. Code Ann. § 67-4-217 — TN Code / Title 67 / Chapter 4 / Section 67-4-217
Contracts by unlicensed persons
Status: in_force

No contract previously made, or later made, by persons engaged in a business or occupation subject to a license or privilege tax, under parts 2-6 of this chapter or any other act, shall be invalid or unenforceable in the courts because of the failure of such persons to have paid such license tax at the time such contract was made or was performed; provided, that such persons shall, prior to the date of adjudication in the court of original jurisdiction, pay double the tax due at the time the contract was made and, in addition, the penalty prescribed by law. Acts 1937, ch. 108, art. 3, § 14; C. Supp. 1950, § 1248.17 (Williams, § 1248.142h); T.C.A. (orig. ed.), § 67-4015.
No contract previously made, or later made, by persons engaged in a business or occupation subject to a license or privilege tax, under parts 2-6 of this chapter or any other act, shall be invalid or unenforceable in the courts because of the failure of such persons to have paid such license tax at the time such contract was made or was performed; provided, that such persons shall, prior to the date of adjudication in the court of original jurisdiction, pay double the tax due at the time the contract was made and, in addition, the penalty prescribed by law.
Acts 1937, ch. 108, art. 3, § 14; C. Supp. 1950, § 1248.17 (Williams, § 1248.142h); T.C.A. (orig. ed.), § 67-4015.
Tenn. Code Ann. § 67-1-503 — TN Code / Title 67 / Chapter 1 / Section 67-1-503
County legislative body members ineligible
Status: in_force

No member of the county legislative body shall be eligible to hold the office of assessor. Acts 1973, ch. 226, § 3; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-302.
No member of the county legislative body shall be eligible to hold the office of assessor.
Acts 1973, ch. 226, § 3; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-302.
Tenn. Code Ann. § 67-1-116 — TN Code / Title 67 / Chapter 1 / Section 67-1-116
Fees for processing of documents and payments
Status: in_force

Notwithstanding any law to the contrary, the commissioner is authorized to deduct and retain from the proceeds of any tax administered and collected by the commissioner an amount necessary to offset the fee paid to a third party for the processing of documents and payments that are submitted electronically to the department. Acts 2012, ch. 657, § 2.
Notwithstanding any law to the contrary, the commissioner is authorized to deduct and retain from the proceeds of any tax administered and collected by the commissioner an amount necessary to offset the fee paid to a third party for the processing of documents and payments that are submitted electronically to the department.
Acts 2012, ch. 657, § 2.
Tenn. Code Ann. § 67-1-504 — TN Code / Title 67 / Chapter 1 / Section 67-1-504
Vacancies
Status: in_force

(a) In cases of vacancies, the county legislative body, at its first session after the vacancy occurs shall elect an assessor who shall hold office until the September 1 following the next regular August election. (b) The assessor shall be elected by the qualified voters at the first regular August election coming after the vacancy, and shall hold office from the following September 1 to the close of the term for which the predecessor was elected. (c) If the office of the assessor becomes vacant due to death, resignation or removal, the duties of the assessor shall be temporarily discharged by the chief deputy, or deputy designated as temporary successor by the assessor of property in writing, until a successor assessor is elected or appointed and qualified according to law. Acts 1973, ch. 226, § 3; 1978, ch. 934, § 26; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-303; Acts 1993, ch. 315, § 20.
(a) In cases of vacancies, the county legislative body, at its first session after the vacancy occurs shall elect an assessor who shall hold office until the September 1 following the next regular August election.
(b) The assessor shall be elected by the qualified voters at the first regular August election coming after the vacancy, and shall hold office from the following September 1 to the close of the term for which the predecessor was elected.
(c) If the office of the assessor becomes vacant due to death, resignation or removal, the duties of the assessor shall be temporarily discharged by the chief deputy, or deputy designated as temporary successor by the assessor of property in writing, until a successor assessor is elected or appointed and qualified according to law.
Acts 1973, ch. 226, § 3; 1978, ch. 934, § 26; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-303; Acts 1993, ch. 315, § 20.
Tenn. Code Ann. § 67-4-1107 — TN Code / Title 67 / Chapter 4 / Section 67-4-1107
Delinquency or other violations - Penalties
Status: in_force

(a) The tax shall become delinquent on the sixteenth day of the month next succeeding the month in which the tax accrues. (b) (1) Any person liable for the tax who, before the delinquency date, fails to make any return required by this part and pay the full amount of the tax due and payable under this part, shall be liable for a specific penalty in the amount of ten percent (10%) of the tax due, which penalty shall be in addition to other penalties provided in this section. (2) A further penalty of fifty percent (50%) of the amount of the tax remaining due and unpaid on such delinquency date may be added, if, in the opinion of the commissioner based on reasonable evidence, the nonpayment of the tax or any portion of the tax is due to an intent to evade payment of the tax. (c) If the nonpayment of the tax is due to an intent to evade payment of the tax, the person liable for the tax under this part may be restrained and enjoined by any court of competent jurisdiction from producing and distributing special nuclear materials in the county or municipality in which the production or distribution with respect to which the tax liability or use took place. Such proceeding shall be instituted in the name of the state by the attorney general and reporter upon the request of the commissioner. (d) There shall be added to the amounts of tax and penalty due under this part interest in accordance with § 67-1-801 . (e) All such penalties and interest imposed under this part shall be payable to and collectible by the commissioner in the same manner as if they were a part of the tax imposed under this part. (f) Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed under this part, and who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by this part, or rules and regulations promulgated by the commissioner under this part, commits a Class B misdemeanor, in addition to other penalties provided by law. (g) Any person, or any officer, employee, or, in the case of a partnership, member of a partnership, who willfully and fraudulently makes and signs a return that such person, officer, employee or member does not reasonably believe to be true and correct as to every material fact commits a felony and is subject to the penalties prescribed for perjury under the laws of this state. Acts 1981, ch. 206, § 6; T.C.A., § 67-6205; Acts 1989, ch. 591, § 112.
(a) The tax shall become delinquent on the sixteenth day of the month next succeeding the month in which the tax accrues.
(b) (1) Any person liable for the tax who, before the delinquency date, fails to make any return required by this part and pay the full amount of the tax due and payable under this part, shall be liable for a specific penalty in the amount of ten percent (10%) of the tax due, which penalty shall be in addition to other penalties provided in this section. (2) A further penalty of fifty percent (50%) of the amount of the tax remaining due and unpaid on such delinquency date may be added, if, in the opinion of the commissioner based on reasonable evidence, the nonpayment of the tax or any portion of the tax is due to an intent to evade payment of the tax.
(1) Any person liable for the tax who, before the delinquency date, fails to make any return required by this part and pay the full amount of the tax due and payable under this part, shall be liable for a specific penalty in the amount of ten percent (10%) of the tax due, which penalty shall be in addition to other penalties provided in this section.
(2) A further penalty of fifty percent (50%) of the amount of the tax remaining due and unpaid on such delinquency date may be added, if, in the opinion of the commissioner based on reasonable evidence, the nonpayment of the tax or any portion of the tax is due to an intent to evade payment of the tax.
(c) If the nonpayment of the tax is due to an intent to evade payment of the tax, the person liable for the tax under this part may be restrained and enjoined by any court of competent jurisdiction from producing and distributing special nuclear materials in the county or municipality in which the production or distribution with respect to which the tax liability or use took place. Such proceeding shall be instituted in the name of the state by the attorney general and reporter upon the request of the commissioner.
(d) There shall be added to the amounts of tax and penalty due under this part interest in accordance with § 67-1-801 .
(e) All such penalties and interest imposed under this part shall be payable to and collectible by the commissioner in the same manner as if they were a part of the tax imposed under this part.
(f) Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed under this part, and who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by this part, or rules and regulations promulgated by the commissioner under this part, commits a Class B misdemeanor, in addition to other penalties provided by law.
(g) Any person, or any officer, employee, or, in the case of a partnership, member of a partnership, who willfully and fraudulently makes and signs a return that such person, officer, employee or member does not reasonably believe to be true and correct as to every material fact commits a felony and is subject to the penalties prescribed for perjury under the laws of this state.
Acts 1981, ch. 206, § 6; T.C.A., § 67-6205; Acts 1989, ch. 591, § 112.
Tenn. Code Ann. § 67-3-911 — TN Code / Title 67 / Chapter 3 / Section 67-3-911
Lists - Furnishing by the commissioner
Status: in_force

A current list of licensees, with applicable federal employer identification numbers, shall be provided to all licensees, as is deemed necessary by the commissioner. Disclosure of this information by the commissioner shall not constitute a violation of any confidentiality requirement imposed by chapter 1, part 17 of this title. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2011.
A current list of licensees, with applicable federal employer identification numbers, shall be provided to all licensees, as is deemed necessary by the commissioner. Disclosure of this information by the commissioner shall not constitute a violation of any confidentiality requirement imposed by chapter 1, part 17 of this title.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2011.
Tenn. Code Ann. § 67-4-505 — TN Code / Title 67 / Chapter 4 / Section 67-4-505
Marriage licenses
Status: in_force

The privilege tax on marriage licenses shall be five dollars ($5.00) each and the tax is to be kept in the county for school purposes. Acts 1937, ch. 108, art. 2, § 1, Item 57; C. Supp. 1950, § 1248.2, Item 62 (Williams, § 1248.70); modified; Acts 1981, ch. 69, § 1; T.C.A. (orig. ed.), §§ 67-4203, Item 62, 67-4-502.
The privilege tax on marriage licenses shall be five dollars ($5.00) each and the tax is to be kept in the county for school purposes.
Acts 1937, ch. 108, art. 2, § 1, Item 57; C. Supp. 1950, § 1248.2, Item 62 (Williams, § 1248.70); modified; Acts 1981, ch. 69, § 1; T.C.A. (orig. ed.), §§ 67-4203, Item 62, 67-4-502.
Tenn. Code Ann. § 67-5-2402 — TN Code / Title 67 / Chapter 5 / Section 67-5-2402
Notice to property owner of delinquency
Status: in_force

(a) The trustee or collector shall likewise prepare from the rolls held by the trustee's or the collector's office, a list of taxpayers and identification of property for which property taxes are delinquent, including unpaid rollback taxes as defined in § 67-5-1004 , as of June 1 of the current calendar year, and include the following notice or equivalent language in the current tax bills sent to property owners appearing on either the trustee's or the collector's list or the list received from the clerk of court pursuant to § 67-5-2403 : IN ADDITION TO THIS AMOUNT, YOU OWE BACK TAXES. CONTACT THIS OFFICE IMMEDIATELY OR YOUR PROPERTY MAY BE SOLD. ______________ County Trustee (or other Collector) (b) Subsection (a) does not apply to any county having a population of not less than seven thousand four hundred fifty (7,450) nor more than seven thousand five hundred (7,500), according to the 1980 federal census or any subsequent federal census. Amended by 2016 Tenn. Acts, ch. 938, s 3, eff. 4/27/2016. Amended by 2013 Tenn. Acts, ch. 353, s 3, 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, §§ 2, 3; 1984, ch. 589, § 2; 1987, ch. 346, § 3.
(a) The trustee or collector shall likewise prepare from the rolls held by the trustee's or the collector's office, a list of taxpayers and identification of property for which property taxes are delinquent, including unpaid rollback taxes as defined in § 67-5-1004 , as of June 1 of the current calendar year, and include the following notice or equivalent language in the current tax bills sent to property owners appearing on either the trustee's or the collector's list or the list received from the clerk of court pursuant to § 67-5-2403 : IN ADDITION TO THIS AMOUNT, YOU OWE BACK TAXES. CONTACT THIS OFFICE IMMEDIATELY OR YOUR PROPERTY MAY BE SOLD. ______________ County Trustee (or other Collector)
IN ADDITION TO THIS AMOUNT, YOU OWE BACK TAXES. CONTACT THIS OFFICE IMMEDIATELY OR YOUR PROPERTY MAY BE SOLD.
______________
County Trustee (or other Collector)
(b) Subsection (a) does not apply to any county having a population of not less than seven thousand four hundred fifty (7,450) nor more than seven thousand five hundred (7,500), according to the 1980 federal census or any subsequent federal census.
Amended by 2016 Tenn. Acts, ch. 938, s 3, eff. 4/27/2016.
Amended by 2013 Tenn. Acts, ch. 353, s 3, 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, §§ 2, 3; 1984, ch. 589, § 2; 1987, ch. 346, § 3.
Tenn. Code Ann. § 67-10-104 — TN Code / Title 67 / Chapter 10 / Section 67-10-104
Utilization of funds by trustee or custodian
Status: in_force

The trustee or custodian shall utilize the funds held in a health savings account solely for the purpose of paying the qualified medical expenses of the eligible individual or the individual's dependents, or to purchase a health coverage policy certificate, or contract, if the eligible individual is receiving unemployment compensation, is exercising continuation privileges under federal law, is purchasing a long term care insurance contract, or to pay for health insurance other than a medicare supplemental policy for those who are medicare-eligible. Funds held in a health savings account shall not be used to cover expenses of the eligible individual or the individual's dependents who are otherwise covered, including, but not limited to, medical expense covered pursuant to an automobile insurance policy, workers' compensation insurance policy or self-insured plan, or another employer-funded health coverage policy, certificate, or contract. Acts 2006, ch. 873, § 4.
The trustee or custodian shall utilize the funds held in a health savings account solely for the purpose of paying the qualified medical expenses of the eligible individual or the individual's dependents, or to purchase a health coverage policy certificate, or contract, if the eligible individual is receiving unemployment compensation, is exercising continuation privileges under federal law, is purchasing a long term care insurance contract, or to pay for health insurance other than a medicare supplemental policy for those who are medicare-eligible. Funds held in a health savings account shall not be used to cover expenses of the eligible individual or the individual's dependents who are otherwise covered, including, but not limited to, medical expense covered pursuant to an automobile insurance policy, workers' compensation insurance policy or self-insured plan, or another employer-funded health coverage policy, certificate, or contract.
Acts 2006, ch. 873, § 4.
Tenn. Code Ann. § 67-1-1409 — TN Code / Title 67 / Chapter 1 / Section 67-1-1409
Successive seizures under levy
Status: in_force

Whenever any property or right to property upon which levy has been made by virtue of § 67-1-1405 is not sufficient to satisfy the claim of the state for which levy is made, the commissioner or the commissioner's delegate may, thereafter, as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claims exist, until the amount due from the taxpayer, together with all expenses, is fully paid. Acts 1972, ch. 762, § 1; T.C.A., § 67-6005.
Whenever any property or right to property upon which levy has been made by virtue of § 67-1-1405 is not sufficient to satisfy the claim of the state for which levy is made, the commissioner or the commissioner's delegate may, thereafter, as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claims exist, until the amount due from the taxpayer, together with all expenses, is fully paid.
Acts 1972, ch. 762, § 1; T.C.A., § 67-6005.
Tenn. Code Ann. § 67-1-1001 — TN Code / Title 67 / Chapter 1 / Section 67-1-1001
Part definitions
Status: in_force

(a) As used in this part, unless the context otherwise requires: (1) "Back assessment" means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation; and (2) "Reassessment" means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent. (b) This section shall not be construed to affect in any manner the operation of § 67-1-1004 , relative to the protection of a bona fide purchaser. Acts 1907, ch. 602, § 30; Shan., § 822a1; Code 1932, § 1496; modified; Acts 1982, ch. 774, § 3; T.C.A. (orig. ed.), § 67-1201(b); Acts 1988, ch. 723, §§ 1, 2.
(a) As used in this part, unless the context otherwise requires: (1) "Back assessment" means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation; and (2) "Reassessment" means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent.
(1) "Back assessment" means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation; and
(2) "Reassessment" means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent.
(b) This section shall not be construed to affect in any manner the operation of § 67-1-1004 , relative to the protection of a bona fide purchaser.
Acts 1907, ch. 602, § 30; Shan., § 822a1; Code 1932, § 1496; modified; Acts 1982, ch. 774, § 3; T.C.A. (orig. ed.), § 67-1201(b); Acts 1988, ch. 723, §§ 1, 2.
Tenn. Code Ann. § 67-8-506 — TN Code / Title 67 / Chapter 8 / Section 67-8-506
[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Reciprocity
Status: in_force

This part shall apply only in cases in which each of the states involved has in effect a law substantially similar to this part. Acts 1951, ch. 183, § 6 (Williams, § 1295.6; T.C.A. (orig. ed.), § 30-1643.
This part shall apply only in cases in which each of the states involved has in effect a law substantially similar to this part.
Acts 1951, ch. 183, § 6 (Williams, § 1295.6; T.C.A. (orig. ed.), § 30-1643.
Tenn. Code Ann. § 67-4-107 — TN Code / Title 67 / Chapter 4 / Section 67-4-107
Transfer of license
Status: in_force

(a) The right to sell goods or to exercise a privilege in any county for one (1) year, conferred upon the grantee of a license from the county clerk, may be used by the grantee in another county, or by a purchaser of the grantee's stock or trade of the grantee's business, or by a new firm formed by the death, withdrawal, or addition of a member of a licensed firm, in the following manner: (1) In case of a sale of the stock or business, the person making the sale shall immediately go before the county clerk, and make affidavit of the amount on which the person making the sale is then bound to pay taxes, and pay the tax, and surrender the original license; the purchaser of the stock or business, unless the purchaser is a person already licensed, shall at the same time make a statement, on oath, of the amount, if any, that has been added by the purchaser to the stock or business, and pay the amount due on the stock or business, and take out a license as an original applicant; (2) In case of removal to another county, the grantee of the license shall go before the clerk who issued the license, and make a statement, on oath, of the amount of taxes the grantee is then bound to pay, and pay the tax, and surrender the original license, and take from the clerk a certificate of the fact. Upon presenting such certificate to the clerk of the county to which the grantee has removed, and making affidavit before the clerk of the amount added to the stock or business, if any, and paying the taxes on the stock or business, a license shall be issued to the grantee as an original applicant; and (3) In case a member or members die, retire from or are added to a licensed firm, the surviving or remaining partners or new firm shall immediately appear before the county clerk, and surrender the original license, pay the revenue then accrued on the license, and take out a new license as an original applicant. (b) Whenever the ownership of a business on which a privilege tax is levied shall become changed by sale or otherwise, the purchaser of the business shall be required to notify the county clerk of the county in which such business is located of such transfer and receive a transfer of the privilege tax, if assignable, in the purchaser's name, for which the purchaser shall pay a fee of one dollar ($1.00) to the state and a fee of fifty cents (50¢) to the county clerk for making such transfer. Code 1858, § 703 (deriv. Acts 1847-1848, ch. 146, §§ 1-3); Shan., § 1002; Code 1932, § 1730; Acts 1945, ch. 7, § 1; C. Supp. 1950, § 1125.1 (Williams, § 1248.142n); impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5308, 67-5309.
(a) The right to sell goods or to exercise a privilege in any county for one (1) year, conferred upon the grantee of a license from the county clerk, may be used by the grantee in another county, or by a purchaser of the grantee's stock or trade of the grantee's business, or by a new firm formed by the death, withdrawal, or addition of a member of a licensed firm, in the following manner: (1) In case of a sale of the stock or business, the person making the sale shall immediately go before the county clerk, and make affidavit of the amount on which the person making the sale is then bound to pay taxes, and pay the tax, and surrender the original license; the purchaser of the stock or business, unless the purchaser is a person already licensed, shall at the same time make a statement, on oath, of the amount, if any, that has been added by the purchaser to the stock or business, and pay the amount due on the stock or business, and take out a license as an original applicant; (2) In case of removal to another county, the grantee of the license shall go before the clerk who issued the license, and make a statement, on oath, of the amount of taxes the grantee is then bound to pay, and pay the tax, and surrender the original license, and take from the clerk a certificate of the fact. Upon presenting such certificate to the clerk of the county to which the grantee has removed, and making affidavit before the clerk of the amount added to the stock or business, if any, and paying the taxes on the stock or business, a license shall be issued to the grantee as an original applicant; and (3) In case a member or members die, retire from or are added to a licensed firm, the surviving or remaining partners or new firm shall immediately appear before the county clerk, and surrender the original license, pay the revenue then accrued on the license, and take out a new license as an original applicant.
(1) In case of a sale of the stock or business, the person making the sale shall immediately go before the county clerk, and make affidavit of the amount on which the person making the sale is then bound to pay taxes, and pay the tax, and surrender the original license; the purchaser of the stock or business, unless the purchaser is a person already licensed, shall at the same time make a statement, on oath, of the amount, if any, that has been added by the purchaser to the stock or business, and pay the amount due on the stock or business, and take out a license as an original applicant;
(2) In case of removal to another county, the grantee of the license shall go before the clerk who issued the license, and make a statement, on oath, of the amount of taxes the grantee is then bound to pay, and pay the tax, and surrender the original license, and take from the clerk a certificate of the fact. Upon presenting such certificate to the clerk of the county to which the grantee has removed, and making affidavit before the clerk of the amount added to the stock or business, if any, and paying the taxes on the stock or business, a license shall be issued to the grantee as an original applicant; and
(3) In case a member or members die, retire from or are added to a licensed firm, the surviving or remaining partners or new firm shall immediately appear before the county clerk, and surrender the original license, pay the revenue then accrued on the license, and take out a new license as an original applicant.
(b) Whenever the ownership of a business on which a privilege tax is levied shall become changed by sale or otherwise, the purchaser of the business shall be required to notify the county clerk of the county in which such business is located of such transfer and receive a transfer of the privilege tax, if assignable, in the purchaser's name, for which the purchaser shall pay a fee of one dollar ($1.00) to the state and a fee of fifty cents (50¢) to the county clerk for making such transfer.
Code 1858, § 703 (deriv. Acts 1847-1848, ch. 146, §§ 1-3); Shan., § 1002; Code 1932, § 1730; Acts 1945, ch. 7, § 1; C. Supp. 1950, § 1125.1 (Williams, § 1248.142n); impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5308, 67-5309.
Tenn. Code Ann. § 67-5-1408 — TN Code / Title 67 / Chapter 5 / Section 67-5-1408
Disposition of complaints
Status: in_force

(a) Upon its consideration of any complaint or other information available, the county board of equalization may make such changes, by way of increase or decrease in assessments, appraised values, or changes in classifications or subclassifications, as in its judgment are proper, just and equitable; provided, that the property owner or owners shall be duly notified by the board of any increase of assessment or change in classification and given an opportunity to be heard. (b) Such notice shall be given at least five (5) days before the adjournment of the board, and such notice shall include the tax year for which any increase of assessment or change in classification is made. (c) Notice by United States mail to the last known address shall be deemed sufficient within the meaning of this section. Acts 1973, ch. 226, § 10; 1983, ch. 377, § 1; T.C.A., § 67-807(a).
(a) Upon its consideration of any complaint or other information available, the county board of equalization may make such changes, by way of increase or decrease in assessments, appraised values, or changes in classifications or subclassifications, as in its judgment are proper, just and equitable; provided, that the property owner or owners shall be duly notified by the board of any increase of assessment or change in classification and given an opportunity to be heard.
(b) Such notice shall be given at least five (5) days before the adjournment of the board, and such notice shall include the tax year for which any increase of assessment or change in classification is made.
(c) Notice by United States mail to the last known address shall be deemed sufficient within the meaning of this section.
Acts 1973, ch. 226, § 10; 1983, ch. 377, § 1; T.C.A., § 67-807(a).
Tenn. Code Ann. § 67-1-902 — TN Code / Title 67 / Chapter 1 / Section 67-1-902
Notice
Status: in_force

Upon the person's making such payment, the officer or collector shall pay such revenue into the state treasury, giving notice at the time of payment to the commissioner of revenue that the payment was paid under protest. Acts 1873, ch. 44, § 1; Shan., § 1060; Code 1932, § 1791; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2304.
Upon the person's making such payment, the officer or collector shall pay such revenue into the state treasury, giving notice at the time of payment to the commissioner of revenue that the payment was paid under protest.
Acts 1873, ch. 44, § 1; Shan., § 1060; Code 1932, § 1791; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2304.
Tenn. Code Ann. § 67-8-305 — TN Code / Title 67 / Chapter 8 / Section 67-8-305
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Property held jointly
Status: in_force

(a) Whenever any property was held jointly by the decedent and one (1) or more persons as tenants by the entirety or otherwise, or was deposited in banks or other depositories or institutions in the joint names of the decedent and one (1) or more other persons and was payable to one (1) or more, or to the survivor or survivors, so that, upon the death of the decedent, the survivor or survivors became entitled to the immediate possession, ownership or enjoyment of such property, the entire value of any such property shall be deemed to have been transferred from the decedent to the survivor or survivors, and such transfer shall be subject to the inheritance tax imposed by parts 3-5 of this chapter, except: (1) Where the decedent and the survivor are husband and wife at the death of the decedent, there shall be deducted one-half (1/2) of the value of the taxable transfer; and (2) In all other cases: (A) Where such property was originally acquired for an adequate and full consideration in money or money's worth and where it is clearly shown to the satisfaction of the commissioner of revenue that the survivor or survivors contributed a part of the consideration given for such property in money or money's worth, there shall be deducted only such part of the value of the taxable transfer as is proportionate to the consideration contributed by the survivor or survivors; and (B) Where the decedent and the survivor or survivors originally acquired such property other than for an adequate and full consideration in money or money's worth, there shall be deducted only such fractional part from the value of the taxable transfer as was originally acquired by the survivor or survivors. (b) Where the decedent was a resident of this state, this section shall apply to the property specified in § 67-8-303(a)(1) , or where the decedent was a nonresident, to the property specified in § 67-8-303(a)(2) . Acts 1929 (Ex. Sess.), ch. 29, § 1(3); Code 1932, § 1261; Acts 1980, ch. 823, § 1; 1983, ch. 73, § 7; T.C.A. (orig. ed.), § 30-1603.
(a) Whenever any property was held jointly by the decedent and one (1) or more persons as tenants by the entirety or otherwise, or was deposited in banks or other depositories or institutions in the joint names of the decedent and one (1) or more other persons and was payable to one (1) or more, or to the survivor or survivors, so that, upon the death of the decedent, the survivor or survivors became entitled to the immediate possession, ownership or enjoyment of such property, the entire value of any such property shall be deemed to have been transferred from the decedent to the survivor or survivors, and such transfer shall be subject to the inheritance tax imposed by parts 3-5 of this chapter, except: (1) Where the decedent and the survivor are husband and wife at the death of the decedent, there shall be deducted one-half (1/2) of the value of the taxable transfer; and (2) In all other cases: (A) Where such property was originally acquired for an adequate and full consideration in money or money's worth and where it is clearly shown to the satisfaction of the commissioner of revenue that the survivor or survivors contributed a part of the consideration given for such property in money or money's worth, there shall be deducted only such part of the value of the taxable transfer as is proportionate to the consideration contributed by the survivor or survivors; and (B) Where the decedent and the survivor or survivors originally acquired such property other than for an adequate and full consideration in money or money's worth, there shall be deducted only such fractional part from the value of the taxable transfer as was originally acquired by the survivor or survivors.
(1) Where the decedent and the survivor are husband and wife at the death of the decedent, there shall be deducted one-half (1/2) of the value of the taxable transfer; and
(2) In all other cases: (A) Where such property was originally acquired for an adequate and full consideration in money or money's worth and where it is clearly shown to the satisfaction of the commissioner of revenue that the survivor or survivors contributed a part of the consideration given for such property in money or money's worth, there shall be deducted only such part of the value of the taxable transfer as is proportionate to the consideration contributed by the survivor or survivors; and (B) Where the decedent and the survivor or survivors originally acquired such property other than for an adequate and full consideration in money or money's worth, there shall be deducted only such fractional part from the value of the taxable transfer as was originally acquired by the survivor or survivors.
(A) Where such property was originally acquired for an adequate and full consideration in money or money's worth and where it is clearly shown to the satisfaction of the commissioner of revenue that the survivor or survivors contributed a part of the consideration given for such property in money or money's worth, there shall be deducted only such part of the value of the taxable transfer as is proportionate to the consideration contributed by the survivor or survivors; and
(B) Where the decedent and the survivor or survivors originally acquired such property other than for an adequate and full consideration in money or money's worth, there shall be deducted only such fractional part from the value of the taxable transfer as was originally acquired by the survivor or survivors.
(b) Where the decedent was a resident of this state, this section shall apply to the property specified in § 67-8-303(a)(1) , or where the decedent was a nonresident, to the property specified in § 67-8-303(a)(2) .
Acts 1929 (Ex. Sess.), ch. 29, § 1(3); Code 1932, § 1261; Acts 1980, ch. 823, § 1; 1983, ch. 73, § 7; T.C.A. (orig. ed.), § 30-1603.
Tenn. Code Ann. § 67-8-424 — TN Code / Title 67 / Chapter 8 / Section 67-8-424
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Insurance companies - Notice of death of insured
Status: in_force

(a) Every life insurance company or association doing business in this state shall, within ten (10) days after the approval of proof of death of a person insured under a policy or policies, in such companies or association, give notice in writing to the commissioner where the estate is being administered stating: (1) The date and amount of each policy; (2) The name and address of each beneficiary in the policy; and (3) The time and manner of payment. (b) Any insurance company doing business in the state, failing or refusing to comply with this part and part 3 of this chapter, shall forfeit its charter in this state and its right to do business within the state. (c) Upon certification from the commissioner of commerce and insurance that any insurance company has failed or refused to comply with parts 3 and 4 of this chapter, the secretary of state shall forthwith cancel the charter of such company and shall immediately notify such insurance company that it is barred from doing further business in the state. Acts 1929 (Ex. Sess.), ch. 29, § 5(6); Code 1932, § 1293; T.C.A. (orig. ed.), § 30-1636.
(a) Every life insurance company or association doing business in this state shall, within ten (10) days after the approval of proof of death of a person insured under a policy or policies, in such companies or association, give notice in writing to the commissioner where the estate is being administered stating: (1) The date and amount of each policy; (2) The name and address of each beneficiary in the policy; and (3) The time and manner of payment.
(1) The date and amount of each policy;
(2) The name and address of each beneficiary in the policy; and
(3) The time and manner of payment.
(b) Any insurance company doing business in the state, failing or refusing to comply with this part and part 3 of this chapter, shall forfeit its charter in this state and its right to do business within the state.
(c) Upon certification from the commissioner of commerce and insurance that any insurance company has failed or refused to comply with parts 3 and 4 of this chapter, the secretary of state shall forthwith cancel the charter of such company and shall immediately notify such insurance company that it is barred from doing further business in the state.
Acts 1929 (Ex. Sess.), ch. 29, § 5(6); Code 1932, § 1293; T.C.A. (orig. ed.), § 30-1636.
Tenn. Code Ann. § 67-4-105 — TN Code / Title 67 / Chapter 4 / Section 67-4-105
Application for license
Status: in_force

(a) Every person, partnership or corporation engaged in any mercantile or other business requiring a license to engage in business shall, in order to obtain such license, make application for license in writing to the county clerk, the application to be signed by each and every member of any copartnership or association; and, when such application is made by an individual doing business under a trade name, the applicant shall sign the applicant's name to the application as the owner of such business, such application to be retained by the clerk in a book kept for that purpose, which shall be open to inspection to all parties desiring to inspect it. (b) No license shall be issued by the clerk to any person, copartnership or corporation to engage in the mercantile or other business until application has been made for the license, as provided in this section and § 67-4-104 . Acts 1919, ch. 74, §§ 1, 2; Shan. Supp., §§ 1006a1, 1006a2; Code 1932, §§ 1732, 1733; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5304, 67-5305.
(a) Every person, partnership or corporation engaged in any mercantile or other business requiring a license to engage in business shall, in order to obtain such license, make application for license in writing to the county clerk, the application to be signed by each and every member of any copartnership or association; and, when such application is made by an individual doing business under a trade name, the applicant shall sign the applicant's name to the application as the owner of such business, such application to be retained by the clerk in a book kept for that purpose, which shall be open to inspection to all parties desiring to inspect it.
(b) No license shall be issued by the clerk to any person, copartnership or corporation to engage in the mercantile or other business until application has been made for the license, as provided in this section and § 67-4-104 .
Acts 1919, ch. 74, §§ 1, 2; Shan. Supp., §§ 1006a1, 1006a2; Code 1932, §§ 1732, 1733; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5304, 67-5305.
Tenn. Code Ann. § 67-4-803 — TN Code / Title 67 / Chapter 4 / Section 67-4-803
Amount of tax
Status: in_force

A tax is imposed on all bail bonds in this state, as provided in title 40, chapter 11, in the amount of twelve dollars ($12.00) per bail bond. For purposes of this part, an increase or decrease in the amount of an existing bail bond shall not constitute a new bail bond; provided, that the tax imposed by this section per bail bond shall be collected by bail bondsmen and shall include all charges against a defendant that are based on the same conduct and arising from the same criminal episode committed as a part of a single course of conduct leading to the arrest and charges at the time; and the tax imposed on bail bonds shall not be construed to be a separate tax on each charge arising from incidents in a single course of conduct and the same criminal episode, but for the purposes of this section shall be construed as one bail bond. Acts 2001, ch. 456, § 4; 2002, ch. 775, § 1.
A tax is imposed on all bail bonds in this state, as provided in title 40, chapter 11, in the amount of twelve dollars ($12.00) per bail bond. For purposes of this part, an increase or decrease in the amount of an existing bail bond shall not constitute a new bail bond; provided, that the tax imposed by this section per bail bond shall be collected by bail bondsmen and shall include all charges against a defendant that are based on the same conduct and arising from the same criminal episode committed as a part of a single course of conduct leading to the arrest and charges at the time; and the tax imposed on bail bonds shall not be construed to be a separate tax on each charge arising from incidents in a single course of conduct and the same criminal episode, but for the purposes of this section shall be construed as one bail bond.
Acts 2001, ch. 456, § 4; 2002, ch. 775, § 1.
Tenn. Code Ann. § 67-5-1508 — TN Code / Title 67 / Chapter 5 / Section 67-5-1508
Information from property assessments division
Status: in_force

The board may require the director of property assessments and any member of the director's staff to submit such facts and reports as may be deemed necessary to enable the board to equalize assessments of property of the various classes and in the different localities of the state, and otherwise prescribe their duties and powers. Amended by 2023 Tenn. Acts, ch. 184, s 7, eff. 7/1/2023. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 7; T.C.A., § 67-837.
The board may require the director of property assessments and any member of the director's staff to submit such facts and reports as may be deemed necessary to enable the board to equalize assessments of property of the various classes and in the different localities of the state, and otherwise prescribe their duties and powers.
Amended by 2023 Tenn. Acts, ch. 184, s 7, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 7; T.C.A., § 67-837.
Tenn. Code Ann. § 67-2-113 — TN Code / Title 67 / Chapter 2 / Section 67-2-113
Powers of commissioner - Assistants
Status: in_force

(a) The commissioner has full supervision of the administration and enforcement of this chapter and of the collection of all taxes imposed under this chapter. (b) The commissioner is empowered to call upon other departments of the state for such information and assistance as the commissioner may deem necessary. (c) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this chapter. (d) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this chapter. Such deputies, appraisers, agents and assistants, so designated by the commissioner, shall be empowered to represent the commissioner and to perform such duties as are, by this chapter, required of the commissioner, including the power to issue subpoenas and administer oaths, and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe. (e) The commissioner is further authorized and empowered to and the commissioner shall make all necessary rules and regulations not inconsistent with the terms of this chapter, which rules and regulations shall have the force and effect of law, for the purpose of fully carrying out, interpreting properly, enforcing, and giving effect to this chapter. Acts 1931 (2nd Ex. Sess.), ch. 20, § 15; C. Supp. 1950, § 1123.31; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; T.C.A. (orig. ed.), §§ 67-2619, 67-2620, 67-2634.
(a) The commissioner has full supervision of the administration and enforcement of this chapter and of the collection of all taxes imposed under this chapter.
(b) The commissioner is empowered to call upon other departments of the state for such information and assistance as the commissioner may deem necessary.
(c) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this chapter.
(d) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this chapter. Such deputies, appraisers, agents and assistants, so designated by the commissioner, shall be empowered to represent the commissioner and to perform such duties as are, by this chapter, required of the commissioner, including the power to issue subpoenas and administer oaths, and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe.
(e) The commissioner is further authorized and empowered to and the commissioner shall make all necessary rules and regulations not inconsistent with the terms of this chapter, which rules and regulations shall have the force and effect of law, for the purpose of fully carrying out, interpreting properly, enforcing, and giving effect to this chapter.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 15; C. Supp. 1950, § 1123.31; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; T.C.A. (orig. ed.), §§ 67-2619, 67-2620, 67-2634.
Tenn. Code Ann. § 67-1-1411 — TN Code / Title 67 / Chapter 1 / Section 67-1-1411
Levy - Taxpayer's bond pending appeal
Status: in_force

In the event the person against whom the levy and distraint, as provided in this part, has appealed the ruling of the commissioner on the tax sought to be collected or a suit contesting the collection of the subject tax is pending in a court of competent jurisdiction, the person shall have the right to post bond equaling the amount of the tax liability in lieu of payment until the appeal or suit is finalized. Further, if the taxpayer is successful in the taxpayer's appeal, then the state shall pay the taxpayer interest at the rate of six percent (6%) per annum on the amount of tax liability in question. Acts 1972, ch. 762, § 1; T.C.A., § 67-6008.
In the event the person against whom the levy and distraint, as provided in this part, has appealed the ruling of the commissioner on the tax sought to be collected or a suit contesting the collection of the subject tax is pending in a court of competent jurisdiction, the person shall have the right to post bond equaling the amount of the tax liability in lieu of payment until the appeal or suit is finalized. Further, if the taxpayer is successful in the taxpayer's appeal, then the state shall pay the taxpayer interest at the rate of six percent (6%) per annum on the amount of tax liability in question.
Acts 1972, ch. 762, § 1; T.C.A., § 67-6008.
Tenn. Code Ann. § 67-1-1011 — TN Code / Title 67 / Chapter 1 / Section 67-1-1011
Records and reports
Status: in_force

(a) Every collector of taxes, making assessments and collecting taxes under this chapter, shall keep a book upon which the collector shall enter all property assessed by the collector, giving a description of the property so assessed, the amount of taxes so collected and, upon the collector's final settlement with the commissioner and with the county legislative body, shall file a copy of the settlement, under oath, stating that the copy contains a true and a perfect list of all taxes so collected by the collector. (b) Should the property in any district or ward, or any part of the district or ward, escape assessment or fail in any manner to be assessed, the trustee is required to assess the property at its actual cash value, and report the amount of the taxes collected on the property to the county legislative body as "picked up" taxes at the same time the trustee reports lists of errors, etc., giving a description of the property, district, or ward in which located. (1) The county clerk is required to certify copies of the report to the officers with whom the trustee is required by law to settle. (2) The trustee shall account for the property in making final settlements of the trustee's various accounts, but no assessment authorized by this part shall be made for any other years than for the years in which the assessments shall be made and for three (3) years preceding the assessment. Acts 1879, ch. 79, § 5; 1907, ch. 602, § 38; Shan., §§ 819, 820; Code 1932, §§ 1491, 1492; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-1218, 67-1219.
(a) Every collector of taxes, making assessments and collecting taxes under this chapter, shall keep a book upon which the collector shall enter all property assessed by the collector, giving a description of the property so assessed, the amount of taxes so collected and, upon the collector's final settlement with the commissioner and with the county legislative body, shall file a copy of the settlement, under oath, stating that the copy contains a true and a perfect list of all taxes so collected by the collector.
(b) Should the property in any district or ward, or any part of the district or ward, escape assessment or fail in any manner to be assessed, the trustee is required to assess the property at its actual cash value, and report the amount of the taxes collected on the property to the county legislative body as "picked up" taxes at the same time the trustee reports lists of errors, etc., giving a description of the property, district, or ward in which located. (1) The county clerk is required to certify copies of the report to the officers with whom the trustee is required by law to settle. (2) The trustee shall account for the property in making final settlements of the trustee's various accounts, but no assessment authorized by this part shall be made for any other years than for the years in which the assessments shall be made and for three (3) years preceding the assessment.
(1) The county clerk is required to certify copies of the report to the officers with whom the trustee is required by law to settle.
(2) The trustee shall account for the property in making final settlements of the trustee's various accounts, but no assessment authorized by this part shall be made for any other years than for the years in which the assessments shall be made and for three (3) years preceding the assessment.
Acts 1879, ch. 79, § 5; 1907, ch. 602, § 38; Shan., §§ 819, 820; Code 1932, §§ 1491, 1492; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-1218, 67-1219.
Tenn. Code Ann. § 67-5-2505 — TN Code / Title 67 / Chapter 5 / Section 67-5-2505
Lien rights of non-governmental entity when property bought by county with population of not less than 25,400 or not more than 61,200 at tax sale
Status: in_force

(a) Whenever a county acquires property at a tax sale, a nongovernmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provided, that the nongovernmental entity may only enforce such contractual rights against the county through the exercise of its lien rights against the property. (b) Notwithstanding subsection (a), a county is liable for the payment of the fees and assessments described in subsection (a) if the county makes actual use of the property purchased at the tax sale. (c) This section applies only in counties having populations according to the 2020 federal census or a subsequent federal census of: not less than nor more than 25,400.................... 25,500 57,800.................... 57,900 61,100.................... 61,200 Amended by 2024 Tenn. Acts, ch. 717,s 1, eff. 4/16/2024. Amended by 2023 Tenn. Acts, ch. 245, s 1, eff. 4/25/2023. Repealed by 2014 Tenn. Acts, ch. 883, s 12, eff. 7/1/2014. Acts 1923, ch. 77, § 8; 1929, ch. 136, § 1; Shan. Supp. 913b17; mod. Code 1932, §§ 1592, 1605-1608; impl. am. Acts 1935, ch. 114, § 1; Acts 1947, ch. 255, § 5; C. Supp. 1950, §§ 1591.1, 1607 (Williams, §§ 1601.1, 1607, 1613.16-1613.20); impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1961, ch. 97, § 3; T.C.A. (orig. ed.), §§ 67-2027 -- 67-2032.
(a) Whenever a county acquires property at a tax sale, a nongovernmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provided, that the nongovernmental entity may only enforce such contractual rights against the county through the exercise of its lien rights against the property.
(b) Notwithstanding subsection (a), a county is liable for the payment of the fees and assessments described in subsection (a) if the county makes actual use of the property purchased at the tax sale.
(c) This section applies only in counties having populations according to the 2020 federal census or a subsequent federal census of: not less than nor more than 25,400.................... 25,500 57,800.................... 57,900 61,100.................... 61,200
not less than nor more than 25,400.................... 25,500 57,800.................... 57,900 61,100.................... 61,200
not less than
nor more than
25,400....................
25,500
57,800....................
57,900
61,100....................
61,200
Amended by 2024 Tenn. Acts, ch. 717,s 1, eff. 4/16/2024.
Amended by 2023 Tenn. Acts, ch. 245, s 1, eff. 4/25/2023.
Repealed by 2014 Tenn. Acts, ch. 883, s 12, eff. 7/1/2014.
Acts 1923, ch. 77, § 8; 1929, ch. 136, § 1; Shan. Supp. 913b17; mod. Code 1932, §§ 1592, 1605-1608; impl. am. Acts 1935, ch. 114, § 1; Acts 1947, ch. 255, § 5; C. Supp. 1950, §§ 1591.1, 1607 (Williams, §§ 1601.1, 1607, 1613.16-1613.20); impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1961, ch. 97, § 3; T.C.A. (orig. ed.), §§ 67-2027 -- 67-2032.
Tenn. Code Ann. § 67-4-1703 — TN Code / Title 67 / Chapter 4 / Section 67-4-1703
Amount of tax - When due and payable
Status: in_force

(a) The privilege tax established by this part is four hundred dollars ($400) annually. The privilege tax is due and payable on June 1 of each year. Taxes paid after June 1 are delinquent. (b) Any person who is licensed or registered for two (2) or more professions taxed pursuant to this part shall not be required to pay more than one (1) tax in the amount of four hundred dollars ($400). (c) (1) No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner. (2) A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment. (3) This subsection (c) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense. (d) Nothing in this section shall be construed as creating a payroll tax. Amended by 2014 Tenn. Acts, ch. 760, s 4, eff. 6/1/2016. Amended by 2014 Tenn. Acts, ch. 760, Secs.s 2, s 2 eff. 4/24/2014. Acts 1992, ch. 529, § 8; 2002, ch. 856, § 7a; 2003 , ch. 87, § 3; 2004, ch. 800, § 2; 2009 , ch. 530, § 65.
(a) The privilege tax established by this part is four hundred dollars ($400) annually. The privilege tax is due and payable on June 1 of each year. Taxes paid after June 1 are delinquent.
(b) Any person who is licensed or registered for two (2) or more professions taxed pursuant to this part shall not be required to pay more than one (1) tax in the amount of four hundred dollars ($400).
(c) (1) No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner. (2) A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment. (3) This subsection (c) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.
(1) No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.
(2) A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment.
(3) This subsection (c) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.
(d) Nothing in this section shall be construed as creating a payroll tax.
Amended by 2014 Tenn. Acts, ch. 760, s 4, eff. 6/1/2016.
Amended by 2014 Tenn. Acts, ch. 760, Secs.s 2, s 2 eff. 4/24/2014.
Acts 1992, ch. 529, § 8; 2002, ch. 856, § 7a; 2003 , ch. 87, § 3; 2004, ch. 800, § 2; 2009 , ch. 530, § 65.
Tenn. Code Ann. § 67-6-333 — TN Code / Title 67 / Chapter 6 / Section 67-6-333
Taxidermists
Status: in_force

Charges made by taxidermists for taxidermy activity are exempt from the tax imposed by this chapter. The taxidermist shall, however, be considered to be the user and consumer of any articles of tangible personal property or any taxable services that the taxidermist purchases. Acts 1985, ch. 457, § 1.
Charges made by taxidermists for taxidermy activity are exempt from the tax imposed by this chapter. The taxidermist shall, however, be considered to be the user and consumer of any articles of tangible personal property or any taxable services that the taxidermist purchases.
Acts 1985, ch. 457, § 1.
Tenn. Code Ann. § 67-2-111 — TN Code / Title 67 / Chapter 2 / Section 67-2-111
Foreign trust beneficiaries - Liability for return and tax
Status: in_force

(a) Any resident of Tennessee who receives income from a trust estate located outside this state, any portion of which is invested in securities, the income from which is taxable under this chapter, whether the trust estate be revocable or irrevocable, shall file with the commissioner, as part of the resident's income tax return, a sworn statement of the trustee, executor or other administrator of the trust estate showing what portion of the total income received by such Tennessee resident from such estates was derived from securities, the income from which is taxable under this chapter. (b) If such resident fails to file such sworn statement from the trustee, executor or other administrator, then the resident shall report for income taxation in the manner otherwise provided in this chapter the entire amount of income received by the resident from such trust estate. Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; C. Supp. 1950, § 1123.29; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2617.
(a) Any resident of Tennessee who receives income from a trust estate located outside this state, any portion of which is invested in securities, the income from which is taxable under this chapter, whether the trust estate be revocable or irrevocable, shall file with the commissioner, as part of the resident's income tax return, a sworn statement of the trustee, executor or other administrator of the trust estate showing what portion of the total income received by such Tennessee resident from such estates was derived from securities, the income from which is taxable under this chapter.
(b) If such resident fails to file such sworn statement from the trustee, executor or other administrator, then the resident shall report for income taxation in the manner otherwise provided in this chapter the entire amount of income received by the resident from such trust estate.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; C. Supp. 1950, § 1123.29; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2617.
Tenn. Code Ann. § 67-5-2703 — TN Code / Title 67 / Chapter 5 / Section 67-5-2703
Applicability and intent of section 21-1-205
Status: in_force

Section 21-1-205 is not applicable to property tax proceedings, tax liens, or the enforcement of such tax liens. This section is intended to be procedural and remedial in its application and is made applicable retroactively to the extent allowed by law. Added by 2019 Tenn. Acts, ch. 170, s 8, eff. 4/18/2019.
Section 21-1-205 is not applicable to property tax proceedings, tax liens, or the enforcement of such tax liens. This section is intended to be procedural and remedial in its application and is made applicable retroactively to the extent allowed by law.
Added by 2019 Tenn. Acts, ch. 170, s 8, eff. 4/18/2019.
Tenn. Code Ann. § 67-4-103 — TN Code / Title 67 / Chapter 4 / Section 67-4-103
Collection of privilege taxes by county clerk
Status: in_force

The county clerks shall collect all taxes on merchants, persons, companies, firms, corporations, agents, or traders, and all privileges, unless otherwise provided; and shall be subject to all the fines and penalties for failure to pay such taxes over to the commissioner of revenue, county trustee and municipal authorities that are provided for in this code in cases of county trustees. Acts 1883, ch. 29, § 1; 1907, ch. 602, §§ 29, 47; Shan., § 869; mod. Code 1932, § 1549; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-1107.
The county clerks shall collect all taxes on merchants, persons, companies, firms, corporations, agents, or traders, and all privileges, unless otherwise provided; and shall be subject to all the fines and penalties for failure to pay such taxes over to the commissioner of revenue, county trustee and municipal authorities that are provided for in this code in cases of county trustees.
Acts 1883, ch. 29, § 1; 1907, ch. 602, §§ 29, 47; Shan., § 869; mod. Code 1932, § 1549; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-1107.
Tenn. Code Ann. § 67-5-2207 — TN Code / Title 67 / Chapter 5 / Section 67-5-2207
Attorney for receiver
Status: in_force

(a) If the receiver should require the services of an attorney, the court shall appoint as attorney for the receiver one (1) or more of the attorneys representing any governmental body that is a party to the receivership suit. (b) Such attorney for the receiver shall serve without any compensation other than that received from the governmental body that such person represents as attorney. Acts 1941, ch. 19, § 5; C. Supp. 1950, § 1789.11 (Williams, § 1789.5); T.C.A. (orig. ed.), § 67-1907.
(a) If the receiver should require the services of an attorney, the court shall appoint as attorney for the receiver one (1) or more of the attorneys representing any governmental body that is a party to the receivership suit.
(b) Such attorney for the receiver shall serve without any compensation other than that received from the governmental body that such person represents as attorney.
Acts 1941, ch. 19, § 5; C. Supp. 1950, § 1789.11 (Williams, § 1789.5); T.C.A. (orig. ed.), § 67-1907.
Tenn. Code Ann. § 67-6-340 — TN Code / Title 67 / Chapter 6 / Section 67-6-340
Railroad track materials and locomotive radiators
Status: in_force

(a) Notwithstanding the reduced rate for purchases by common carriers, there are exempt from the sales and use tax railroad track materials and locomotive radiators purchased in this state by railroads for use outside this state. (b) Persons seeking to make exempt purchases as provided in this section shall apply to the commissioner for a certificate as provided in § 67-6-529 . In order to obtain the exemption, a copy of the certificate provided by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the railroad to each dealer from which it intends to make exempt purchases. (c) If a railroad fails to keep records as required by the commissioner to establish that railroad track materials or locomotive radiators purchased exempt from tax were not used in this state, but were removed from this state for use and consumption outside this state, then the railroad shall be liable for tax on such materials or radiators at the full rate provided by § 67-6-203 , regardless of whether such railroad had previously obtained a certificate as provided by this section. Acts 1988, ch. 628, § 1; 2003, ch. 357, § 51; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 97.
(a) Notwithstanding the reduced rate for purchases by common carriers, there are exempt from the sales and use tax railroad track materials and locomotive radiators purchased in this state by railroads for use outside this state.
(b) Persons seeking to make exempt purchases as provided in this section shall apply to the commissioner for a certificate as provided in § 67-6-529 . In order to obtain the exemption, a copy of the certificate provided by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the railroad to each dealer from which it intends to make exempt purchases.
(c) If a railroad fails to keep records as required by the commissioner to establish that railroad track materials or locomotive radiators purchased exempt from tax were not used in this state, but were removed from this state for use and consumption outside this state, then the railroad shall be liable for tax on such materials or radiators at the full rate provided by § 67-6-203 , regardless of whether such railroad had previously obtained a certificate as provided by this section.
Acts 1988, ch. 628, § 1; 2003, ch. 357, § 51; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 97.
Tenn. Code Ann. § 67-4-2902 — TN Code / Title 67 / Chapter 4 / Section 67-4-2902
Purpose of part
Status: in_force

The purpose of this part is to authorize counties to levy a privilege tax on persons and entities engaged in the development of property, in order to provide a county with an additional source of funding to defray the cost of providing school facilities to meet the needs of the citizens of the county as a result of population growth. Amended by 2024 Tenn. Acts, ch. 990,s 1, eff. 5/21/2024. Acts 2006, ch. 953, § 1.
The purpose of this part is to authorize counties to levy a privilege tax on persons and entities engaged in the development of property, in order to provide a county with an additional source of funding to defray the cost of providing school facilities to meet the needs of the citizens of the county as a result of population growth.
Amended by 2024 Tenn. Acts, ch. 990,s 1, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-5-101 — TN Code / Title 67 / Chapter 5 / Section 67-5-101
Property subject to tax generally
Status: in_force

All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided. Acts 1973, ch. 226, § 5; T.C.A., § 67-401.
All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided.
Acts 1973, ch. 226, § 5; T.C.A., § 67-401.
Tenn. Code Ann. § 67-5-401 — TN Code / Title 67 / Chapter 5 / Section 67-5-401
Availability for local use
Status: in_force

(a) In order to facilitate and provide a more uniform method of obtaining information for the use and benefit of assessors of property of the various political subdivisions of the state in equalizing taxes and fixing assessments, the commissioner of revenue is empowered, authorized and directed to open for inspection at any time by any official, body or commission lawfully charged with the administration of the tax laws of any political subdivision of the state, all records, reports, returns and schedules, or excerpts therefrom, filed by taxpayers with the department of revenue pursuant to present laws or those hereafter enacted. (b) Any information thus secured by any official, body or commission of any political subdivision may be used only for the purpose of administration of the tax laws of such political subdivision. (c) The commissioner shall furnish, upon written request of any official, body or commission of any political subdivision, certified copies of such records, reports, returns or schedules, or excerpts therefrom, as may be requested by such official, body or commission. (d) The commissioner may promulgate such rules and regulations for the administration of this section and fix such reasonable fees to be charged for furnishing certified copies of any records, reports, returns and schedules, or excerpts therefrom, provided for herein as is deemed necessary in order that the administration of this section may not be an expense to the state. (e) Any officer, employee or agent of the state, or any political subdivision of the state, who divulges any information acquired through privileges granted under this section, except as authorized or required by this section, or other laws, or when called upon to testify in any judicial or administrative proceeding to which the state or any political subdivision of the state or such state or local official, body or commission, as such, is a party, commits a Class C misdemeanor. Acts 1939, ch. 127, §§ 1-5; C. Supp. 1950, §§ 1689.1-1689.5; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-1701 -- 67-1705; Acts 1989, ch. 591, § 113; 2008, ch. 971, § 1.
(a) In order to facilitate and provide a more uniform method of obtaining information for the use and benefit of assessors of property of the various political subdivisions of the state in equalizing taxes and fixing assessments, the commissioner of revenue is empowered, authorized and directed to open for inspection at any time by any official, body or commission lawfully charged with the administration of the tax laws of any political subdivision of the state, all records, reports, returns and schedules, or excerpts therefrom, filed by taxpayers with the department of revenue pursuant to present laws or those hereafter enacted.
(b) Any information thus secured by any official, body or commission of any political subdivision may be used only for the purpose of administration of the tax laws of such political subdivision.
(c) The commissioner shall furnish, upon written request of any official, body or commission of any political subdivision, certified copies of such records, reports, returns or schedules, or excerpts therefrom, as may be requested by such official, body or commission.
(d) The commissioner may promulgate such rules and regulations for the administration of this section and fix such reasonable fees to be charged for furnishing certified copies of any records, reports, returns and schedules, or excerpts therefrom, provided for herein as is deemed necessary in order that the administration of this section may not be an expense to the state.
(e) Any officer, employee or agent of the state, or any political subdivision of the state, who divulges any information acquired through privileges granted under this section, except as authorized or required by this section, or other laws, or when called upon to testify in any judicial or administrative proceeding to which the state or any political subdivision of the state or such state or local official, body or commission, as such, is a party, commits a Class C misdemeanor.
Acts 1939, ch. 127, §§ 1-5; C. Supp. 1950, §§ 1689.1-1689.5; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-1701 -- 67-1705; Acts 1989, ch. 591, § 113; 2008, ch. 971, § 1.
Tenn. Code Ann. § 67-5-2504 — TN Code / Title 67 / Chapter 5 / Section 67-5-2504
Attacks on sale of land - Rights of purchaser
Status: in_force

(a) (1) Any person who buys real estate sold for delinquent taxes that were a lien thereon, and who shall for any cause fail to get a good title or to recover possession of the realty, shall be subrogated to all liens that secured the taxes, and all interest, costs, penalties and fees; and such person shall have the right to enforce the same in chancery for the reimbursement of the purchase money paid by such person and interest thereon. (2) The chancery court shall have jurisdiction, in such case, though the amount sued for be less than fifty dollars ($50.00). (b) A tax deed of conveyance or an order confirming the sale shall be an assurance of perfect title to the purchaser of such land, and no such conveyance shall be invalidated in any court, except by proof that the land was not liable to sale for taxes, or that the taxes for which the land was sold have been paid before the sale or that there was substantial noncompliance with mandatory statutory provisions relating to the proceedings in which the parcel was sold; and if any part of the taxes for which the land was sold is illegal or not chargeable against it, but a part is chargeable, that shall not affect the sale, nor invalidate the conveyance thereunder, unless it appears that before the sale the amount legally chargeable against the land was paid or tendered to the county trustee, and no other objection either in form or substance to the sale or the title thereunder shall avail in any controversy involving them. An action seeking to invalidate any tax title to a parcel shall allege specific facts establishing the grounds set out herein and proof of compliance with subsection (c) prior to the filing of the complaint. (c) No suit shall be commenced in any court of the state to invalidate or declare void any tax title to land until the party suing shall have paid or tendered to the clerk of the court where the suit is brought the amount of the bid and all taxes subsequently accrued, with interest and charges as provided in this part. (d) (1) A suit to invalidate any tax title to land shall be commenced within one (1) year from the date the cause of action accrued, which is the date of the entry of the order confirming the tax sale. (2) The statute of limitations to invalidate the sale of any tax title shall be one (1) year as set forth in subdivision (d)(1), except that it may be extended to one (1) year after the plaintiff discovered or with the exercise of reasonable due diligence should have discovered the existence of such cause of action. (3) In no event shall any action to invalidate any tax sale title be brought more than three (3) years after the entry of the order confirming the tax sale. (4) This subsection (d) shall not be construed to prevent or delay issuance of an order quieting title to a tax sale parcel in favor of the purchaser. After entry of an order confirming the sale of a parcel, the purchaser may file suit to quiet title, notwithstanding the deadline for tax sale challenges provided in this subsection (d), or the redemption period provided in part 27 of this chapter. Any order quieting title to a tax sale parcel entered before the expiration of the redemption period shall specify that the purchaser's title to the parcel remains subject to any such remaining redemption period. (5) Nothing in this subsection (d) shall limit the time in which a motion for excess proceeds may be filed pursuant to § 67-5-2702 . (e) In all cases where the state is not the holder of the legal title to the property bought by it at a tax sale for delinquent state and county taxes, any person desiring to attack the validity of such tax sale may do so by making only the holder of the legal or equitable title thereto and those persons claiming through such holder who are parties to such suit, and it shall not be necessary to make the state a party thereto. (f) Any person successfully challenging the validity of a tax sale of the person's interest in a parcel shall also be responsible to the person purchasing the property at the tax sale and the purchaser's successors in interest, for any increase in the value of the parcel, including any improvements thereto, from the date of the entry of the order confirming the sale until the entry of a court order declaring the tax sale invalid as to the challenger. In the alternative, the challenger shall be responsible to the person purchasing the property at the tax sale and the purchaser's successors in interest, for all amounts expended by the purchaser or the purchaser's successors as set out in § 67-5-2701(b) and (e) , if such amount is in excess of the increased value of the parcel. The purchaser and successors shall have a lien upon the parcel to secure the payment of the amount determined by the court to be due. (g) An order confirming the sale of a parcel is voidable and may be voided by the court after a determination of the merits of the grounds for the action as set out in this chapter and any defenses raised. (h) For the purposes of this chapter, a motion filed pursuant to Rule 60.02 of the Tennessee Rules of Civil Procedure, or any other or successor rule of similar effect, challenging the validity of a tax sale and any independent action for a similar purpose, shall be considered an action to invalidate the sale of a tax title. (i) (1) An interested person may file an action to challenge a tax title or the instrument conveying such title if the delinquent tax attorney fails to make a diligent effort to give actual notice of the proceeding to the interested person in accordance with § 67-5-2502(c)(3) . (2) Any challenge to a tax title based on lack of notice to an interested party, including any action seeking to declare a title or the instrument conveying such title void ab initio, shall be considered an action to invalidate the sale of a tax title and such action is subject to the provisions of parts 18-28 of this chapter applying to actions to invalidate the sale of a tax title, including the required tender of payment before commencement of a suit in accordance with subsection (c). (3) This subsection (i) is intended to be procedural and remedial in application and is made applicable retroactively to the extent allowed by law. (j) This section does not presuppose a valid vestiture of title in the purchaser at the tax sale. Amended by 2024 Tenn. Acts, ch. 967,s 7, eff. 5/21/2024. Amended by 2017 Tenn. Acts, ch. 299, Secs.s 11, s 12 eff. 7/1/2017. Amended by 2017 Tenn. Acts, ch. 299, s 10, eff. 7/1/2017. Amended by 2015 Tenn. Acts, ch. 414, s 13, Sec.s 14, s 15 eff. 5/8/2015. Amended by 2014 Tenn. Acts, ch. 883, s 11, eff. 7/1/2014. Amended by 2013 Tenn. Acts, ch. 353, s 20, eff. 5/13/2013. Acts 1907, ch. 602, §§ 64, 75; Shan., §§ 913a45-913a47, 913a61; mod. Code 1932, §§ 1609-1611, 1613; Acts 1949, ch. 56, § 1; C. Supp. 1950, § 1608.1 (Williams, § 1610.1); modified; T.C.A. (orig. ed.), §§ 67-2022 -- 67-2026; Acts 2008 , ch. 606, § 1.
(a) (1) Any person who buys real estate sold for delinquent taxes that were a lien thereon, and who shall for any cause fail to get a good title or to recover possession of the realty, shall be subrogated to all liens that secured the taxes, and all interest, costs, penalties and fees; and such person shall have the right to enforce the same in chancery for the reimbursement of the purchase money paid by such person and interest thereon. (2) The chancery court shall have jurisdiction, in such case, though the amount sued for be less than fifty dollars ($50.00).
(1) Any person who buys real estate sold for delinquent taxes that were a lien thereon, and who shall for any cause fail to get a good title or to recover possession of the realty, shall be subrogated to all liens that secured the taxes, and all interest, costs, penalties and fees; and such person shall have the right to enforce the same in chancery for the reimbursement of the purchase money paid by such person and interest thereon.
(2) The chancery court shall have jurisdiction, in such case, though the amount sued for be less than fifty dollars ($50.00).
(b) A tax deed of conveyance or an order confirming the sale shall be an assurance of perfect title to the purchaser of such land, and no such conveyance shall be invalidated in any court, except by proof that the land was not liable to sale for taxes, or that the taxes for which the land was sold have been paid before the sale or that there was substantial noncompliance with mandatory statutory provisions relating to the proceedings in which the parcel was sold; and if any part of the taxes for which the land was sold is illegal or not chargeable against it, but a part is chargeable, that shall not affect the sale, nor invalidate the conveyance thereunder, unless it appears that before the sale the amount legally chargeable against the land was paid or tendered to the county trustee, and no other objection either in form or substance to the sale or the title thereunder shall avail in any controversy involving them. An action seeking to invalidate any tax title to a parcel shall allege specific facts establishing the grounds set out herein and proof of compliance with subsection (c) prior to the filing of the complaint.
(c) No suit shall be commenced in any court of the state to invalidate or declare void any tax title to land until the party suing shall have paid or tendered to the clerk of the court where the suit is brought the amount of the bid and all taxes subsequently accrued, with interest and charges as provided in this part.
(d) (1) A suit to invalidate any tax title to land shall be commenced within one (1) year from the date the cause of action accrued, which is the date of the entry of the order confirming the tax sale. (2) The statute of limitations to invalidate the sale of any tax title shall be one (1) year as set forth in subdivision (d)(1), except that it may be extended to one (1) year after the plaintiff discovered or with the exercise of reasonable due diligence should have discovered the existence of such cause of action. (3) In no event shall any action to invalidate any tax sale title be brought more than three (3) years after the entry of the order confirming the tax sale. (4) This subsection (d) shall not be construed to prevent or delay issuance of an order quieting title to a tax sale parcel in favor of the purchaser. After entry of an order confirming the sale of a parcel, the purchaser may file suit to quiet title, notwithstanding the deadline for tax sale challenges provided in this subsection (d), or the redemption period provided in part 27 of this chapter. Any order quieting title to a tax sale parcel entered before the expiration of the redemption period shall specify that the purchaser's title to the parcel remains subject to any such remaining redemption period. (5) Nothing in this subsection (d) shall limit the time in which a motion for excess proceeds may be filed pursuant to § 67-5-2702 .
(1) A suit to invalidate any tax title to land shall be commenced within one (1) year from the date the cause of action accrued, which is the date of the entry of the order confirming the tax sale.
(2) The statute of limitations to invalidate the sale of any tax title shall be one (1) year as set forth in subdivision (d)(1), except that it may be extended to one (1) year after the plaintiff discovered or with the exercise of reasonable due diligence should have discovered the existence of such cause of action.
(3) In no event shall any action to invalidate any tax sale title be brought more than three (3) years after the entry of the order confirming the tax sale.
(4) This subsection (d) shall not be construed to prevent or delay issuance of an order quieting title to a tax sale parcel in favor of the purchaser. After entry of an order confirming the sale of a parcel, the purchaser may file suit to quiet title, notwithstanding the deadline for tax sale challenges provided in this subsection (d), or the redemption period provided in part 27 of this chapter. Any order quieting title to a tax sale parcel entered before the expiration of the redemption period shall specify that the purchaser's title to the parcel remains subject to any such remaining redemption period.
(5) Nothing in this subsection (d) shall limit the time in which a motion for excess proceeds may be filed pursuant to § 67-5-2702 .
(e) In all cases where the state is not the holder of the legal title to the property bought by it at a tax sale for delinquent state and county taxes, any person desiring to attack the validity of such tax sale may do so by making only the holder of the legal or equitable title thereto and those persons claiming through such holder who are parties to such suit, and it shall not be necessary to make the state a party thereto.
(f) Any person successfully challenging the validity of a tax sale of the person's interest in a parcel shall also be responsible to the person purchasing the property at the tax sale and the purchaser's successors in interest, for any increase in the value of the parcel, including any improvements thereto, from the date of the entry of the order confirming the sale until the entry of a court order declaring the tax sale invalid as to the challenger. In the alternative, the challenger shall be responsible to the person purchasing the property at the tax sale and the purchaser's successors in interest, for all amounts expended by the purchaser or the purchaser's successors as set out in § 67-5-2701(b) and (e) , if such amount is in excess of the increased value of the parcel. The purchaser and successors shall have a lien upon the parcel to secure the payment of the amount determined by the court to be due.
(g) An order confirming the sale of a parcel is voidable and may be voided by the court after a determination of the merits of the grounds for the action as set out in this chapter and any defenses raised.
(h) For the purposes of this chapter, a motion filed pursuant to Rule 60.02 of the Tennessee Rules of Civil Procedure, or any other or successor rule of similar effect, challenging the validity of a tax sale and any independent action for a similar purpose, shall be considered an action to invalidate the sale of a tax title.
(i) (1) An interested person may file an action to challenge a tax title or the instrument conveying such title if the delinquent tax attorney fails to make a diligent effort to give actual notice of the proceeding to the interested person in accordance with § 67-5-2502(c)(3) . (2) Any challenge to a tax title based on lack of notice to an interested party, including any action seeking to declare a title or the instrument conveying such title void ab initio, shall be considered an action to invalidate the sale of a tax title and such action is subject to the provisions of parts 18-28 of this chapter applying to actions to invalidate the sale of a tax title, including the required tender of payment before commencement of a suit in accordance with subsection (c). (3) This subsection (i) is intended to be procedural and remedial in application and is made applicable retroactively to the extent allowed by law.
(1) An interested person may file an action to challenge a tax title or the instrument conveying such title if the delinquent tax attorney fails to make a diligent effort to give actual notice of the proceeding to the interested person in accordance with § 67-5-2502(c)(3) .
(2) Any challenge to a tax title based on lack of notice to an interested party, including any action seeking to declare a title or the instrument conveying such title void ab initio, shall be considered an action to invalidate the sale of a tax title and such action is subject to the provisions of parts 18-28 of this chapter applying to actions to invalidate the sale of a tax title, including the required tender of payment before commencement of a suit in accordance with subsection (c).
(3) This subsection (i) is intended to be procedural and remedial in application and is made applicable retroactively to the extent allowed by law.
(j) This section does not presuppose a valid vestiture of title in the purchaser at the tax sale.
Amended by 2024 Tenn. Acts, ch. 967,s 7, eff. 5/21/2024.
Amended by 2017 Tenn. Acts, ch. 299, Secs.s 11, s 12 eff. 7/1/2017.
Amended by 2017 Tenn. Acts, ch. 299, s 10, eff. 7/1/2017.
Amended by 2015 Tenn. Acts, ch. 414, s 13, Sec.s 14, s 15 eff. 5/8/2015.
Amended by 2014 Tenn. Acts, ch. 883, s 11, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 353, s 20, eff. 5/13/2013.
Acts 1907, ch. 602, §§ 64, 75; Shan., §§ 913a45-913a47, 913a61; mod. Code 1932, §§ 1609-1611, 1613; Acts 1949, ch. 56, § 1; C. Supp. 1950, § 1608.1 (Williams, § 1610.1); modified; T.C.A. (orig. ed.), §§ 67-2022 -- 67-2026; Acts 2008 , ch. 606, § 1.
Tenn. Code Ann. § 67-3-1303 — TN Code / Title 67 / Chapter 3 / Section 67-3-1303
Limited user permits - Generally
Status: in_force

(a) Except as otherwise provided in this chapter, no purchases of undyed diesel fuel are permitted tax-free and all purchasers of diesel fuel will be required to purchase either undyed, tax-paid diesel fuel, or dyed, tax-free diesel fuel. (b) An uncancelled limited user permit entitles the permittee to purchase from a licensed wholesaler or supplier undyed diesel fuel tax-free at the time of purchase, subject to the permitee's obligation to report and pay tax as provided in § 67-3-1304 . (c) All uncancelled permits under the prior law that are held by limited users on December 31, 1997, where the permittee made taxable use of no more than three thousand six hundred gallons (3,600 gals.) of diesel fuel during the calendar year 1997, shall remain effective on January 1, 1998, and until otherwise revoked, cancelled or terminated as further provided by this section. (d) All other permits held by limited users under the prior law are revoked effective January 1, 1998. (e) A holder of a permit, that has been made effective on January 1, 1998, pursuant to subsection (c), may continue to purchase undyed diesel fuel free of tax during each successive calendar year and until such holder's purchases of undyed taxable diesel fuel exceeds three thousand six hundred gallons (3,600 gals.) during a particular year. (f) A holder whose purchases of undyed taxable diesel fuel exceed three thousand six hundred gallons (3,600 gals.) during a particular year shall notify the commissioner of such fact, and the commissioner shall revoke the permit. (g) Upon revocation of a holder's permit, the commissioner shall notify each of holder's suppliers of the revocation. (h) Purchasers of tax-paid undyed diesel fuel who have used such fuel in a tax-exempt manner may obtain refunds pursuant to part 4 of this chapter. (i) No new permits shall be issued by the commissioner on or after January 1, 1998. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2403.
(a) Except as otherwise provided in this chapter, no purchases of undyed diesel fuel are permitted tax-free and all purchasers of diesel fuel will be required to purchase either undyed, tax-paid diesel fuel, or dyed, tax-free diesel fuel.
(b) An uncancelled limited user permit entitles the permittee to purchase from a licensed wholesaler or supplier undyed diesel fuel tax-free at the time of purchase, subject to the permitee's obligation to report and pay tax as provided in § 67-3-1304 .
(c) All uncancelled permits under the prior law that are held by limited users on December 31, 1997, where the permittee made taxable use of no more than three thousand six hundred gallons (3,600 gals.) of diesel fuel during the calendar year 1997, shall remain effective on January 1, 1998, and until otherwise revoked, cancelled or terminated as further provided by this section.
(d) All other permits held by limited users under the prior law are revoked effective January 1, 1998.
(e) A holder of a permit, that has been made effective on January 1, 1998, pursuant to subsection (c), may continue to purchase undyed diesel fuel free of tax during each successive calendar year and until such holder's purchases of undyed taxable diesel fuel exceeds three thousand six hundred gallons (3,600 gals.) during a particular year.
(f) A holder whose purchases of undyed taxable diesel fuel exceed three thousand six hundred gallons (3,600 gals.) during a particular year shall notify the commissioner of such fact, and the commissioner shall revoke the permit.
(g) Upon revocation of a holder's permit, the commissioner shall notify each of holder's suppliers of the revocation.
(h) Purchasers of tax-paid undyed diesel fuel who have used such fuel in a tax-exempt manner may obtain refunds pursuant to part 4 of this chapter.
(i) No new permits shall be issued by the commissioner on or after January 1, 1998.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2403.
Tenn. Code Ann. § 67-5-1609 — TN Code / Title 67 / Chapter 5 / Section 67-5-1609
Untimely completion of program - Notice - Extension of reappraisal
Status: in_force

Upon a determination by the county mayor that a reappraisal program may not be completed timely whereby notices of reappraised values will be mailed to taxpayers prior to July 1 of the tax year scheduled for completion, the county mayor shall notify in writing the executive secretary to the state board of equalization of the possibility that the program may not be completed timely and the reasons therefor, no later than the preceding December 1. The state board of equalization shall then evaluate the program to determine whether an extension of time to complete the reappraisal program is justified, and shall notify the county mayor accordingly. Unless the board has given notice to the county mayor no later than February 1 of the tax year scheduled for completion that the program is to be completed and the reappraised values used for that tax year, the county governing body may act to extend the reappraisal until the next tax year; provided, that all values will be updated to January 1 next following, with all costs of such updating being borne directly and exclusively by the county and cities, if the reappraisal program is conducted by the county, the state of Tennessee, if the reappraisal program is conducted by the state, or in accordance with a binding agreement between the county and the private contractor, if the reappraisal program has been contracted to a nongovernment entity. Acts 1984, ch. 675, § 1; 2003, ch. 90, § 2.
Upon a determination by the county mayor that a reappraisal program may not be completed timely whereby notices of reappraised values will be mailed to taxpayers prior to July 1 of the tax year scheduled for completion, the county mayor shall notify in writing the executive secretary to the state board of equalization of the possibility that the program may not be completed timely and the reasons therefor, no later than the preceding December 1. The state board of equalization shall then evaluate the program to determine whether an extension of time to complete the reappraisal program is justified, and shall notify the county mayor accordingly. Unless the board has given notice to the county mayor no later than February 1 of the tax year scheduled for completion that the program is to be completed and the reappraised values used for that tax year, the county governing body may act to extend the reappraisal until the next tax year; provided, that all values will be updated to January 1 next following, with all costs of such updating being borne directly and exclusively by the county and cities, if the reappraisal program is conducted by the county, the state of Tennessee, if the reappraisal program is conducted by the state, or in accordance with a binding agreement between the county and the private contractor, if the reappraisal program has been contracted to a nongovernment entity.
Acts 1984, ch. 675, § 1; 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-6-208 — TN Code / Title 67 / Chapter 6 / Section 67-6-208
Warranty or service contract covering repair or maintenance of tangible personal property - Computer software maintenance contracts
Status: in_force

(a) The retail sale of, use of, or subscription to a warranty or service contract covering the repair or maintenance of tangible personal property shall be subject to the tax levied by this chapter. The tax shall be levied on the sales price or purchase price of the warranty or service contract at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 . (b) The retail sale of, use of, or subscription to a computer software maintenance contract shall be subject to the tax levied by this chapter. The tax shall be levied on the sales price of the computer software maintenance contract at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 . (c) Warranty or service contracts covering the repair and maintenance of tangible personal property and computer software maintenance contracts shall be subject to tax in this state when: (1) The warranty or service contract is sold as part of or in connection with the sale of tangible personal property that is subject to the tax levied by this chapter, or the computer software maintenance contract is sold as part of or in connection with the sale of computer software that is subject to the tax levied by this chapter; (2) The warranty or service contract applies to tangible personal property located in this state, or the computer software maintenance contract applies to computer software installed on computers located in this state. If a warranty or service contract applies to tangible personal property located both inside this state and outside this state or a computer software maintenance contract applies to computer software installed on computers located both inside this state and outside this state, dealers or users may allocate to this state a percentage of the sales price or purchase price of the warranty or service contract or computer software maintenance contract that equals the percentage of tangible personal property located in this state or computer software installed on computers located in this state; or (3) The location of the tangible personal property covered by the warranty or service contract or computer software covered by the computer software maintenance contract is not known to the seller but the purchaser's residential street address or primary business address is in this state. (d) No additional tax shall be due under this chapter on any repairs or maintenance provided pursuant to a warranty or service contract covering the repair and maintenance of tangible personal property that is subject to tax under subsection (a) or on any repairs, modifications, updates, or upgrades provided pursuant to a computer software maintenance contract that is subject to tax under subsection (b), unless the seller makes an additional charge for the repairs, maintenance, modifications, updates, or upgrades. Added by 2015 Tenn. Acts, ch. 273,s 6, eff. 10/1/2015.
(a) The retail sale of, use of, or subscription to a warranty or service contract covering the repair or maintenance of tangible personal property shall be subject to the tax levied by this chapter. The tax shall be levied on the sales price or purchase price of the warranty or service contract at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 .
(b) The retail sale of, use of, or subscription to a computer software maintenance contract shall be subject to the tax levied by this chapter. The tax shall be levied on the sales price of the computer software maintenance contract at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 .
(c) Warranty or service contracts covering the repair and maintenance of tangible personal property and computer software maintenance contracts shall be subject to tax in this state when: (1) The warranty or service contract is sold as part of or in connection with the sale of tangible personal property that is subject to the tax levied by this chapter, or the computer software maintenance contract is sold as part of or in connection with the sale of computer software that is subject to the tax levied by this chapter; (2) The warranty or service contract applies to tangible personal property located in this state, or the computer software maintenance contract applies to computer software installed on computers located in this state. If a warranty or service contract applies to tangible personal property located both inside this state and outside this state or a computer software maintenance contract applies to computer software installed on computers located both inside this state and outside this state, dealers or users may allocate to this state a percentage of the sales price or purchase price of the warranty or service contract or computer software maintenance contract that equals the percentage of tangible personal property located in this state or computer software installed on computers located in this state; or (3) The location of the tangible personal property covered by the warranty or service contract or computer software covered by the computer software maintenance contract is not known to the seller but the purchaser's residential street address or primary business address is in this state.
(1) The warranty or service contract is sold as part of or in connection with the sale of tangible personal property that is subject to the tax levied by this chapter, or the computer software maintenance contract is sold as part of or in connection with the sale of computer software that is subject to the tax levied by this chapter;
(2) The warranty or service contract applies to tangible personal property located in this state, or the computer software maintenance contract applies to computer software installed on computers located in this state. If a warranty or service contract applies to tangible personal property located both inside this state and outside this state or a computer software maintenance contract applies to computer software installed on computers located both inside this state and outside this state, dealers or users may allocate to this state a percentage of the sales price or purchase price of the warranty or service contract or computer software maintenance contract that equals the percentage of tangible personal property located in this state or computer software installed on computers located in this state; or
(3) The location of the tangible personal property covered by the warranty or service contract or computer software covered by the computer software maintenance contract is not known to the seller but the purchaser's residential street address or primary business address is in this state.
(d) No additional tax shall be due under this chapter on any repairs or maintenance provided pursuant to a warranty or service contract covering the repair and maintenance of tangible personal property that is subject to tax under subsection (a) or on any repairs, modifications, updates, or upgrades provided pursuant to a computer software maintenance contract that is subject to tax under subsection (b), unless the seller makes an additional charge for the repairs, maintenance, modifications, updates, or upgrades.
Added by 2015 Tenn. Acts, ch. 273,s 6, eff. 10/1/2015.
Tenn. Code Ann. § 67-5-2510 — TN Code / Title 67 / Chapter 5 / Section 67-5-2510
[Repealed]
Status: repealed

Repealed by 2024 Tenn. Acts, ch. 967,s 14, eff. 9/1/2024. Acts 1943, ch. 18, § 2; C. Supp. 1950, § 1592.4; T.C.A. (orig. ed.), § 67-2039.
Repealed by 2024 Tenn. Acts, ch. 967,s 14, eff. 9/1/2024.
Acts 1943, ch. 18, § 2; C. Supp. 1950, § 1592.4; T.C.A. (orig. ed.), § 67-2039.
Tenn. Code Ann. § 67-4-1901 — TN Code / Title 67 / Chapter 4 / Section 67-4-1901
Collection and remittance of surcharge or tax - Definition
Status: in_force

(a) Businesses engaged in the rental of motor vehicles shall collect and remit a three percent (3%) surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four (4) or under as defined by § 55-4-113 or trailers as defined in § 55-1-105 for periods of thirty-one (31) days or less when the vehicle is delivered to the renter in this state. The surcharge or tax shall apply to the gross proceeds from the rental agreement, excluding any sales taxes imposed by chapter 6 of this title. The surcharge or tax as applied in this subsection (a) does not apply to entities or shared vehicle owners engaged in peer-to-peer car sharing or to any gross proceeds from peer-to-peer car sharing. (b) Any charges related to the rental, including gas, insurance, and other related charges shall be included in the gross proceeds subject to the surcharge or tax, whether or not set out in a separate contract. The surcharge or tax shall not be included in the tax base for purposes of taxes imposed by chapter 6 of this title. (c) As used in this part: (1) "Commissioner" means the commissioner of revenue; (2) "Peer-to-peer car sharing" means the authorized use of a vehicle by an individual other than the vehicle's owner through a peer-to-peer car sharing program; (3) "Peer-to-peer car sharing program" means a business platform that connects motor vehicle owners with drivers to enable the sharing of motor vehicles for financial consideration; and (4) "Shared vehicle owner" has the same meaning as defined in § 55-12-301 . (d) Notwithstanding Section 2 of chapter 325 of the Public Acts of 2001, on or after April 14, 2016, the department of revenue shall not be required to submit a report to the finance, ways and means committees of the house of representatives and the senate concerning the revenue effects of the amendments made to this section by chapter 325 of the Public Acts of 2001. Amended by 2020 Tenn. Acts, ch. 796, Secs.s1, s2 eff. 7/15/2020. Amended by 2016 Tenn. Acts, ch. 797, s 14, eff. 4/14/2016. Acts 1993, ch. 437, § 1; 1998, ch. 967, § 1; 2001, ch. 325, § 1.
(a) Businesses engaged in the rental of motor vehicles shall collect and remit a three percent (3%) surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four (4) or under as defined by § 55-4-113 or trailers as defined in § 55-1-105 for periods of thirty-one (31) days or less when the vehicle is delivered to the renter in this state. The surcharge or tax shall apply to the gross proceeds from the rental agreement, excluding any sales taxes imposed by chapter 6 of this title. The surcharge or tax as applied in this subsection (a) does not apply to entities or shared vehicle owners engaged in peer-to-peer car sharing or to any gross proceeds from peer-to-peer car sharing.
(b) Any charges related to the rental, including gas, insurance, and other related charges shall be included in the gross proceeds subject to the surcharge or tax, whether or not set out in a separate contract. The surcharge or tax shall not be included in the tax base for purposes of taxes imposed by chapter 6 of this title.
(c) As used in this part: (1) "Commissioner" means the commissioner of revenue; (2) "Peer-to-peer car sharing" means the authorized use of a vehicle by an individual other than the vehicle's owner through a peer-to-peer car sharing program; (3) "Peer-to-peer car sharing program" means a business platform that connects motor vehicle owners with drivers to enable the sharing of motor vehicles for financial consideration; and (4) "Shared vehicle owner" has the same meaning as defined in § 55-12-301 .
(1) "Commissioner" means the commissioner of revenue;
(2) "Peer-to-peer car sharing" means the authorized use of a vehicle by an individual other than the vehicle's owner through a peer-to-peer car sharing program;
(3) "Peer-to-peer car sharing program" means a business platform that connects motor vehicle owners with drivers to enable the sharing of motor vehicles for financial consideration; and
(4) "Shared vehicle owner" has the same meaning as defined in § 55-12-301 .
(d) Notwithstanding Section 2 of chapter 325 of the Public Acts of 2001, on or after April 14, 2016, the department of revenue shall not be required to submit a report to the finance, ways and means committees of the house of representatives and the senate concerning the revenue effects of the amendments made to this section by chapter 325 of the Public Acts of 2001.
Amended by 2020 Tenn. Acts, ch. 796, Secs.s1, s2 eff. 7/15/2020.
Amended by 2016 Tenn. Acts, ch. 797, s 14, eff. 4/14/2016.
Acts 1993, ch. 437, § 1; 1998, ch. 967, § 1; 2001, ch. 325, § 1.
Tenn. Code Ann. § 67-6-513 — TN Code / Title 67 / Chapter 6 / Section 67-6-513
Settlement on quitting business
Status: in_force

(a) If any dealer liable for any tax, interest or penalty levied hereunder shall sell out such dealer's business or stock of goods, or shall quit the business, the dealer shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business. (b) (1) The dealer's successor, successors, or assigns, if any, shall withhold sufficient amounts of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until the former owner shall produce a receipt from the commissioner showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold the purchase money as above provided, such purchaser shall be personally liable for the payment of the taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns. (2) The amount of the purchaser's liability for payment of such taxes, interest and penalties shall not exceed the amount of the purchase money paid by the purchaser to the seller in good faith and for full and adequate consideration in money or money's worth. "Purchase money," as used in this subsection (b), includes cash paid, purchase money notes given by purchaser to seller, the cancellation of the seller's indebtedness to the purchaser, the fair market value of property or other consideration given by purchaser to seller; and does not include indebtedness of the seller either taken or assumed by the purchaser when a tax lien has not been filed. (3) Such purchaser shall have no liability for such taxes, interest or penalties, if the department releases the former owner, owners or assigns from the original liability for such taxes, interest or penalty through payment of the amount due, and settlement with the department. (c) A purchaser who, in good faith and without knowledge of any false statement therein, receives from the seller at the time of the purchase an affidavit stating under oath or the penalties of perjury the amount of such taxes, interest and penalty due and unpaid by the seller to the department through the date of the purchase, or a statement that there are no due and unpaid taxes, interest and penalty, who in good faith withholds and sets aside from the purchase money to be paid to the seller an amount sufficient to pay the amount of such taxes, interest and penalty shown to be due and unpaid in the seller's affidavit, and who tenders a copy of the seller's affidavit by registered or certified mail or by personal service to the tax enforcement division of the department, shall be entitled to a release from the commissioner from any liability, in excess of that shown on the affidavit, for the payment of the taxes, interest, and penalty accrued and unpaid on account of the operation of the business by any former owner or assigns, unless the commissioner notifies the purchaser of the correct tax liability at the return address provided by the purchaser within fifteen (15) days of receipt of the affidavit. Acts 1947, ch. 3, § 7; C. Supp. 1950, § 1248.63 (Williams, § 1328.29); T.C.A. (orig. ed.), § 67-3025; Acts 1986, ch. 598, § 13; 1992, ch. 942, § 1.
(a) If any dealer liable for any tax, interest or penalty levied hereunder shall sell out such dealer's business or stock of goods, or shall quit the business, the dealer shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business.
(b) (1) The dealer's successor, successors, or assigns, if any, shall withhold sufficient amounts of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until the former owner shall produce a receipt from the commissioner showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold the purchase money as above provided, such purchaser shall be personally liable for the payment of the taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns. (2) The amount of the purchaser's liability for payment of such taxes, interest and penalties shall not exceed the amount of the purchase money paid by the purchaser to the seller in good faith and for full and adequate consideration in money or money's worth. "Purchase money," as used in this subsection (b), includes cash paid, purchase money notes given by purchaser to seller, the cancellation of the seller's indebtedness to the purchaser, the fair market value of property or other consideration given by purchaser to seller; and does not include indebtedness of the seller either taken or assumed by the purchaser when a tax lien has not been filed. (3) Such purchaser shall have no liability for such taxes, interest or penalties, if the department releases the former owner, owners or assigns from the original liability for such taxes, interest or penalty through payment of the amount due, and settlement with the department.
(1) The dealer's successor, successors, or assigns, if any, shall withhold sufficient amounts of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until the former owner shall produce a receipt from the commissioner showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold the purchase money as above provided, such purchaser shall be personally liable for the payment of the taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns.
(2) The amount of the purchaser's liability for payment of such taxes, interest and penalties shall not exceed the amount of the purchase money paid by the purchaser to the seller in good faith and for full and adequate consideration in money or money's worth. "Purchase money," as used in this subsection (b), includes cash paid, purchase money notes given by purchaser to seller, the cancellation of the seller's indebtedness to the purchaser, the fair market value of property or other consideration given by purchaser to seller; and does not include indebtedness of the seller either taken or assumed by the purchaser when a tax lien has not been filed.
(3) Such purchaser shall have no liability for such taxes, interest or penalties, if the department releases the former owner, owners or assigns from the original liability for such taxes, interest or penalty through payment of the amount due, and settlement with the department.
(c) A purchaser who, in good faith and without knowledge of any false statement therein, receives from the seller at the time of the purchase an affidavit stating under oath or the penalties of perjury the amount of such taxes, interest and penalty due and unpaid by the seller to the department through the date of the purchase, or a statement that there are no due and unpaid taxes, interest and penalty, who in good faith withholds and sets aside from the purchase money to be paid to the seller an amount sufficient to pay the amount of such taxes, interest and penalty shown to be due and unpaid in the seller's affidavit, and who tenders a copy of the seller's affidavit by registered or certified mail or by personal service to the tax enforcement division of the department, shall be entitled to a release from the commissioner from any liability, in excess of that shown on the affidavit, for the payment of the taxes, interest, and penalty accrued and unpaid on account of the operation of the business by any former owner or assigns, unless the commissioner notifies the purchaser of the correct tax liability at the return address provided by the purchaser within fifteen (15) days of receipt of the affidavit.
Acts 1947, ch. 3, § 7; C. Supp. 1950, § 1248.63 (Williams, § 1328.29); T.C.A. (orig. ed.), § 67-3025; Acts 1986, ch. 598, § 13; 1992, ch. 942, § 1.
Tenn. Code Ann. § 67-4-1003 — TN Code / Title 67 / Chapter 4 / Section 67-4-1003
Tax levied on consumer
Status: in_force

(a) The tobacco tax is declared to be a levy on the consumer, and the consumer shall be liable for the tax and subject to the incidence of the tax. (b) The distributors shall add the amount of tobacco taxes levied to the price of cigarettes or other tobacco products, and the distributor may state the amount of the taxes separately from the price of such cigarettes or other tobacco products on all price display signs, sales or delivery slips, bills and statements that advertise or indicate the price of such cigarettes or tobacco products. (c) This section shall in no way affect the method of collection of cigarette or tobacco taxes as now provided by existing law. Acts 1947, ch. 168, § 2; mod. C. Supp. 1950, § 1233.2 (Williams, § 1213.4a); T.C.A. (orig. ed.), § 67-3103.
(a) The tobacco tax is declared to be a levy on the consumer, and the consumer shall be liable for the tax and subject to the incidence of the tax.
(b) The distributors shall add the amount of tobacco taxes levied to the price of cigarettes or other tobacco products, and the distributor may state the amount of the taxes separately from the price of such cigarettes or other tobacco products on all price display signs, sales or delivery slips, bills and statements that advertise or indicate the price of such cigarettes or tobacco products.
(c) This section shall in no way affect the method of collection of cigarette or tobacco taxes as now provided by existing law.
Acts 1947, ch. 168, § 2; mod. C. Supp. 1950, § 1233.2 (Williams, § 1213.4a); T.C.A. (orig. ed.), § 67-3103.
Tenn. Code Ann. § 67-5-2005 — TN Code / Title 67 / Chapter 5 / Section 67-5-2005
Delinquent municipal real property taxes - Tax sale
Status: in_force

(a) When a municipal corporation uses the county trustee or the delinquent tax attorney to collect delinquent real property taxes of the corporation, the proper officers of the corporation shall certify the delinquent taxes to the county trustee by April 1 of the second calendar year after the taxes become due. (b) The property so certified to the county trustee on which the municipal taxes are delinquent shall be advertised and sold by the county trustee at the same time and in the same manner and as a part of the county trustee's other sales of property for state and county taxes. (c) The proceeds of such sale shall be disposed of and the property may be redeemed as elsewhere provided in this title with reference to property sold for the collection of state and county taxes. (d) The power of each municipal corporation under its charter to collect its own taxes and delinquent taxes is preserved. If a municipal corporation has the power under its charter to collect its own taxes, but the charter makes no provision for the collection of delinquent taxes, the municipal corporation may provide by ordinance for the collection of its delinquent taxes. Nothing in this subsection (d) may be construed as limiting the authority of the county trustee to collect both current and delinquent county and municipal property taxes under this title. Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; Shan., § 865; mod. Code 1932, § 1545; T.C.A., § 67-1319; Acts 1997, ch. 367, §§ 1, 2; 1998, ch. 827, § 1.
(a) When a municipal corporation uses the county trustee or the delinquent tax attorney to collect delinquent real property taxes of the corporation, the proper officers of the corporation shall certify the delinquent taxes to the county trustee by April 1 of the second calendar year after the taxes become due.
(b) The property so certified to the county trustee on which the municipal taxes are delinquent shall be advertised and sold by the county trustee at the same time and in the same manner and as a part of the county trustee's other sales of property for state and county taxes.
(c) The proceeds of such sale shall be disposed of and the property may be redeemed as elsewhere provided in this title with reference to property sold for the collection of state and county taxes.
(d) The power of each municipal corporation under its charter to collect its own taxes and delinquent taxes is preserved. If a municipal corporation has the power under its charter to collect its own taxes, but the charter makes no provision for the collection of delinquent taxes, the municipal corporation may provide by ordinance for the collection of its delinquent taxes. Nothing in this subsection (d) may be construed as limiting the authority of the county trustee to collect both current and delinquent county and municipal property taxes under this title.
Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; Shan., § 865; mod. Code 1932, § 1545; T.C.A., § 67-1319; Acts 1997, ch. 367, §§ 1, 2; 1998, ch. 827, § 1.
Tenn. Code Ann. § 67-1-1610 — TN Code / Title 67 / Chapter 1 / Section 67-1-1610
Interest and damages
Status: in_force

In taking judgment against a delinquent officer, interest at the rate of six percent (6%) on the amount that the delinquent officer has failed to pay over shall be added, and twelve and one-half percent (12.5%) damages on the delinquency. Code 1858, § 736 (deriv. Acts 1835-1836, ch. 15, §§ 14, 15; 1843-1844, ch. 103, § 5); Shan., § 1049; Code 1932, § 1778; T.C.A. (orig. ed.), § 67-1609.
In taking judgment against a delinquent officer, interest at the rate of six percent (6%) on the amount that the delinquent officer has failed to pay over shall be added, and twelve and one-half percent (12.5%) damages on the delinquency.
Code 1858, § 736 (deriv. Acts 1835-1836, ch. 15, §§ 14, 15; 1843-1844, ch. 103, § 5); Shan., § 1049; Code 1932, § 1778; T.C.A. (orig. ed.), § 67-1609.
Tenn. Code Ann. § 67-3-910 — TN Code / Title 67 / Chapter 3 / Section 67-3-910
Federal reservations - Application of petroleum products and alternative fuels taxes
Status: in_force

(a) Under the terms of the cession of jurisdiction to the United States by this state, the right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels used in the operation of motor vehicles within the limits of the Great Smoky Mountains National Park that is within the boundaries of this state. (b) The right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels in operation of motor vehicles within limits of any reservation or preserve within the boundaries of this state. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2010.
(a) Under the terms of the cession of jurisdiction to the United States by this state, the right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels used in the operation of motor vehicles within the limits of the Great Smoky Mountains National Park that is within the boundaries of this state.
(b) The right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels in operation of motor vehicles within limits of any reservation or preserve within the boundaries of this state.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2010.
Tenn. Code Ann. § 67-1-1607 — TN Code / Title 67 / Chapter 1 / Section 67-1-1607
Judgment against collector
Status: in_force

The court shall render judgment against the delinquent and the delinquent's sureties for the amount appearing due from the statement of the commissioner, or for the penalty of the bond, where there is no statement. Code 1858, § 733; Shan., § 1046; Code 1932, § 1775; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1606.
The court shall render judgment against the delinquent and the delinquent's sureties for the amount appearing due from the statement of the commissioner, or for the penalty of the bond, where there is no statement.
Code 1858, § 733; Shan., § 1046; Code 1932, § 1775; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1606.
Tenn. Code Ann. § 67-3-101 — TN Code / Title 67 / Chapter 3 / Section 67-3-101
Short title
Status: in_force

This chapter shall be known and may be cited as the "Petroleum Products and Alternative Fuels Tax Law." Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1201 .
This chapter shall be known and may be cited as the "Petroleum Products and Alternative Fuels Tax Law."
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1201 .
Tenn. Code Ann. § 67-4-1104 — TN Code / Title 67 / Chapter 4 / Section 67-4-1104
Administration by department of revenue
Status: in_force

(a) Administration and collection of the tax shall be by the department in the same manner as other taxes are collected by the state for and on behalf of municipal and county governments. (b) The commissioner may promulgate rules and regulations necessary and reasonable for the administration of this part. Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.
(a) Administration and collection of the tax shall be by the department in the same manner as other taxes are collected by the state for and on behalf of municipal and county governments.
(b) The commissioner may promulgate rules and regulations necessary and reasonable for the administration of this part.
Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.
Tenn. Code Ann. § 67-4-1008 — TN Code / Title 67 / Chapter 4 / Section 67-4-1008
Refunds for unused stamps
Status: in_force

The commissioner is empowered to allow and make refunds for tobacco tax revenue stamps purchased from the commissioner or the commissioner's agent, upon submission of a written claim substantiated by such evidence as the commissioner may require to establish that: (1) The revenue stamps have been returned to the department and are unused; or (2) The stamps have been cancelled by an agent appointed by the commissioner on unused or unsalable products and returned to the manufacturers. Acts 1965, ch. 118, § 7; T.C.A., § 67-3125.
The commissioner is empowered to allow and make refunds for tobacco tax revenue stamps purchased from the commissioner or the commissioner's agent, upon submission of a written claim substantiated by such evidence as the commissioner may require to establish that:
(1) The revenue stamps have been returned to the department and are unused; or
(2) The stamps have been cancelled by an agent appointed by the commissioner on unused or unsalable products and returned to the manufacturers.
Acts 1965, ch. 118, § 7; T.C.A., § 67-3125.
Tenn. Code Ann. § 67-4-2001 — TN Code / Title 67 / Chapter 4 / Section 67-4-2001
Short title
Status: in_force

This part shall be known and may be cited as the "Excise Tax Law of 1999." Acts 1999, ch. 406, § 3.
This part shall be known and may be cited as the "Excise Tax Law of 1999."
Acts 1999, ch. 406, § 3.
Tenn. Code Ann. § 67-5-2411 — TN Code / Title 67 / Chapter 5 / Section 67-5-2411
Dismissal on payment of taxes
Status: in_force

(a) The proceedings shall be automatically dismissed without the entry of any order of a court, as to a defendant's property, upon the payment of the amount of taxes due from the defendant, together with interest and penalty, and such court costs as may have accrued against the defendant in consequence of the filing of the proceedings. In the event the payment is made by a method such as a check which fails to clear, counterfeit money or other method which results in a failure of the payment, the payment and any receipt issued therefor, shall be void and the proceedings shall be automatically reinstated without further order of a court. (b) The securing of an official tax receipt by use of a method of payment which results in a failure of payment, shall be prima facie evidence of an intent to defraud if a third party is damaged or changes the party's position to the party's detriment in reliance upon the issued tax receipt. (c) The securing of an official tax receipt by use of a method of payment which results in a failure of payment shall constitute criminal contempt of the court in which is pending a proceeding to collect delinquent property taxes owing against the parcel. Amended by 2014 Tenn. Acts, ch. 883,s 7, eff. 7/1/2014. Acts 1923, ch. 77, § 10; Shan. Supp., § 913b19; Code 1932, § 1594; T.C.A. (orig. ed.), § 67-2009.
(a) The proceedings shall be automatically dismissed without the entry of any order of a court, as to a defendant's property, upon the payment of the amount of taxes due from the defendant, together with interest and penalty, and such court costs as may have accrued against the defendant in consequence of the filing of the proceedings. In the event the payment is made by a method such as a check which fails to clear, counterfeit money or other method which results in a failure of the payment, the payment and any receipt issued therefor, shall be void and the proceedings shall be automatically reinstated without further order of a court.
(b) The securing of an official tax receipt by use of a method of payment which results in a failure of payment, shall be prima facie evidence of an intent to defraud if a third party is damaged or changes the party's position to the party's detriment in reliance upon the issued tax receipt.
(c) The securing of an official tax receipt by use of a method of payment which results in a failure of payment shall constitute criminal contempt of the court in which is pending a proceeding to collect delinquent property taxes owing against the parcel.
Amended by 2014 Tenn. Acts, ch. 883,s 7, eff. 7/1/2014.
Acts 1923, ch. 77, § 10; Shan. Supp., § 913b19; Code 1932, § 1594; T.C.A. (orig. ed.), § 67-2009.
Tenn. Code Ann. § 67-4-3006 — TN Code / Title 67 / Chapter 4 / Section 67-4-3006
Registration with tax collector
Status: in_force

Every person taxable under this part shall, prior to engaging in business, as defined in § 67-4-3002 , register with the county clerk, in the case of taxes owed to the county, and with the city official designated as the collector of tax by city charter or ordinance in the case of taxes owed to a municipality. Acts 2007, 500, § 1.
Every person taxable under this part shall, prior to engaging in business, as defined in § 67-4-3002 , register with the county clerk, in the case of taxes owed to the county, and with the city official designated as the collector of tax by city charter or ordinance in the case of taxes owed to a municipality.
Acts 2007, 500, § 1.
Tenn. Code Ann. § 67-1-1502 — TN Code / Title 67 / Chapter 1 / Section 67-1-1502
Dismissal of action after expiration of limitation
Status: in_force

It is the duty of the court in which proceedings concerning the collection of taxes may be brought, where the collection of taxes shall be claimed to be barred under § 67-1-1501 , when this statute is pleaded, and the truth of the plea appears to the satisfaction of the court, to dismiss the cause, and order that the officer having the respective tax books in charge, enter on the tax books, opposite the name of the taxpayer, a memorandum of the judgment of the court. Acts 1885, ch. 24, § 2; Shan., § 822; Code 1932, § 1495; T.C.A. (orig. ed.), § 67-1324.
It is the duty of the court in which proceedings concerning the collection of taxes may be brought, where the collection of taxes shall be claimed to be barred under § 67-1-1501 , when this statute is pleaded, and the truth of the plea appears to the satisfaction of the court, to dismiss the cause, and order that the officer having the respective tax books in charge, enter on the tax books, opposite the name of the taxpayer, a memorandum of the judgment of the court.
Acts 1885, ch. 24, § 2; Shan., § 822; Code 1932, § 1495; T.C.A. (orig. ed.), § 67-1324.
Tenn. Code Ann. § 67-5-2401 — TN Code / Title 67 / Chapter 5 / Section 67-5-2401
Notice of intent to file suit - Publication
Status: in_force

(a) As a preliminary step toward enforcing the lien for uncollected property taxes, the trustee or collector shall cause to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the county, a notice as follows: You are advised that after February 1, additional penalties and costs will be imposed in consequence of suits to be filed for enforcement of the lien for property taxes for prior tax years; until the filing of such suits, taxes may be paid in my office. ______________ County Trustee (or other Collector) (b) The cost of publication shall be paid by the tax entity, and, if no newspaper is published in the county, notice shall be posted on the courthouse door. Amended by 2013 Tenn. Acts, ch. 353, s 2, 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. 589, § 1; 2009 , ch. 185, § 1.
(a) As a preliminary step toward enforcing the lien for uncollected property taxes, the trustee or collector shall cause to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the county, a notice as follows: You are advised that after February 1, additional penalties and costs will be imposed in consequence of suits to be filed for enforcement of the lien for property taxes for prior tax years; until the filing of such suits, taxes may be paid in my office. ______________ County Trustee (or other Collector)
You are advised that after February 1, additional penalties and costs will be imposed in consequence of suits to be filed for enforcement of the lien for property taxes for prior tax years; until the filing of such suits, taxes may be paid in my office.
______________
County Trustee (or other Collector)
(b) The cost of publication shall be paid by the tax entity, and, if no newspaper is published in the county, notice shall be posted on the courthouse door.
Amended by 2013 Tenn. Acts, ch. 353, s 2, 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. 589, § 1; 2009 , ch. 185, § 1.
Tenn. Code Ann. § 67-1-1435 — TN Code / Title 67 / Chapter 1 / Section 67-1-1435
Sale of personal property by state
Status: in_force

Any personal property acquired by the state in payment of or as security for debts arising under any provision of this or any other title may be sold by the commissioner or the commissioner's delegate in accordance with regulations as may be prescribed by the commissioner. Acts 1972, ch. 762, § 21; T.C.A., § 67-6038.
Any personal property acquired by the state in payment of or as security for debts arising under any provision of this or any other title may be sold by the commissioner or the commissioner's delegate in accordance with regulations as may be prescribed by the commissioner.
Acts 1972, ch. 762, § 21; T.C.A., § 67-6038.
Tenn. Code Ann. § 67-5-2419 — TN Code / Title 67 / Chapter 5 / Section 67-5-2419
Implementation of decrees
Status: in_force

The courts having jurisdiction of any delinquent tax proceeding are vested with the authority to render judgments and decrees, and order writs of possession for the purposes declared in this part and part 25 of this chapter, and the commissioner of revenue is authorized to take all steps necessary to put the state in possession of the property. Acts 1907, ch. 602, § 57; Shan., §§ 913a26, 913a27; Acts 1929, ch. 136, § 1; Code 1932, § 1604; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2016.
The courts having jurisdiction of any delinquent tax proceeding are vested with the authority to render judgments and decrees, and order writs of possession for the purposes declared in this part and part 25 of this chapter, and the commissioner of revenue is authorized to take all steps necessary to put the state in possession of the property.
Acts 1907, ch. 602, § 57; Shan., §§ 913a26, 913a27; Acts 1929, ch. 136, § 1; Code 1932, § 1604; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2016.
Tenn. Code Ann. § 67-4-1014 — TN Code / Title 67 / Chapter 4 / Section 67-4-1014
Enforcement officers
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 police officers to enforce this part and in the illegal traffic of unstamped tobacco products. (b) The highway patrol shall likewise have concurrent authority to assist in the enforcement of this part and in the illegal traffic of unstamped tobacco products. (c) (1) Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce §§ 67-4-1019 - 67-4-1021, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing §§ 67-4-1019 - 67-4-1021. (2) Any such duly authorized representative or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers. Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; 1971, ch. 288, § 2; T.C.A. (orig. ed.), §§ 67-3111, 67-3126.
(a) Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power and authority as police officers to enforce this part and in the illegal traffic of unstamped tobacco products.
(b) The highway patrol shall likewise have concurrent authority to assist in the enforcement of this part and in the illegal traffic of unstamped tobacco products.
(c) (1) Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce §§ 67-4-1019 - 67-4-1021, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing §§ 67-4-1019 - 67-4-1021. (2) Any such duly authorized representative or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers.
(1) Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce §§ 67-4-1019 - 67-4-1021, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing §§ 67-4-1019 - 67-4-1021.
(2) Any such duly authorized representative or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers.
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; 1971, ch. 288, § 2; T.C.A. (orig. ed.), §§ 67-3111, 67-3126.
Tenn. Code Ann. § 67-4-2121 — TN Code / Title 67 / Chapter 4 / Section 67-4-2121
Tax imposed on manufacturer
Status: in_force

(a) Notwithstanding any provision of this part to the contrary, the tax imposed by this part on any manufacturer shall be levied only on the first two billion dollars ($2,000,000,000) of apportioned net worth. (b) For purposes of this section, "manufacturer" means any person whose principal business is fabricating or processing tangible personal property for resale and ultimate use or consumption off the premises of the person engaging in such fabricating or processing. Amended by 2024 Tenn. Acts, ch. 950,s 16, eff. 5/10/2024. Acts 2005, ch. 499, § 61.
(a) Notwithstanding any provision of this part to the contrary, the tax imposed by this part on any manufacturer shall be levied only on the first two billion dollars ($2,000,000,000) of apportioned net worth.
(b) For purposes of this section, "manufacturer" means any person whose principal business is fabricating or processing tangible personal property for resale and ultimate use or consumption off the premises of the person engaging in such fabricating or processing.
Amended by 2024 Tenn. Acts, ch. 950,s 16, eff. 5/10/2024.
Acts 2005, ch. 499, § 61.
Tenn. Code Ann. § 67-4-1006 — TN Code / Title 67 / Chapter 4 / Section 67-4-1006
Sale of stamps - Agents
Status: in_force

(a) (1) The tax imposed by this part shall be paid by the purchase of stamps from the commissioner of such design or denomination as may be prescribed by the commissioner, except that reconciliation payments of taxes on cigarettes made by cigarette rolling machine operators shall be paid in the time and manner prescribed by § 67-4-1031 . (2) In lieu of tax stamps, the commissioner may, at the commissioner's discretion, provide other means by which the tax applicable to products other than cigarettes may be paid. (b) (1) The commissioner is empowered to appoint agents to sell unaffixed stamps, and manufacturing distributors, wholesale dealers and jobbers as agents to affix and sell tax stamps as required by this section. (2) Agents appointed to sell revenue stamps may be required to execute a bond with a solvent surety company, qualified to do business in the state, as surety on the bond, payable to the state and conditioned to faithfully perform the duties imposed upon them, and to faithfully account for and promptly pay to the state any and all sums due the state by virtue of their appointment, and such other reasonable conditions as the commissioner may require. (3) Agents appointed to affix stamps and those persons authorized to pay tax by some means other than through the purchase of stamps shall be required to execute a bond in such amount as may be determined by the commissioner. (4) Any agent appointed by the commissioner to affix revenue stamps shall be permitted to purchase revenue stamps by executing a bond with a solvent surety company qualified to do business in this state, in an amount of one hundred ten percent (110%) of the agent's estimated tax liability for thirty (30) days, but not less than two thousand dollars ($2,000), and conditioned upon such agent paying all taxes due the state arising from this part. This form of payment is in lieu of cash or its equivalent. Payment for each month's liability shall be due on or before the twenty-fifth day of each month, including Sundays and holidays. Default in the bonding and payment provisions by any agent may result in the revocation of the agent's privilege to purchase revenue stamps, except for cash, for a period up to twelve (12) months, in the discretion of the commissioner. (5) Agents for affixing revenue stamps are in no way authorized to sell stamps not affixed to tobacco products. (6) A violation of this section may result in suspension or revocation of the agency appointment. The procedure for suspension or revocation shall be upon a show cause petition, the procedure to be as set out in § 67-4-1021 . Acts 1937, ch. 133, § 5; C. Supp. 1950, § 1238.2 (Williams, § 1213.5); Acts 1965, ch. 118, § 3; 1967, ch. 98, § 3; 1972, ch. 457, § 2; T.C.A. (orig. ed.), § 67-3104; Acts 2012, ch. 1066, § 3.
(a) (1) The tax imposed by this part shall be paid by the purchase of stamps from the commissioner of such design or denomination as may be prescribed by the commissioner, except that reconciliation payments of taxes on cigarettes made by cigarette rolling machine operators shall be paid in the time and manner prescribed by § 67-4-1031 . (2) In lieu of tax stamps, the commissioner may, at the commissioner's discretion, provide other means by which the tax applicable to products other than cigarettes may be paid.
(1) The tax imposed by this part shall be paid by the purchase of stamps from the commissioner of such design or denomination as may be prescribed by the commissioner, except that reconciliation payments of taxes on cigarettes made by cigarette rolling machine operators shall be paid in the time and manner prescribed by § 67-4-1031 .
(2) In lieu of tax stamps, the commissioner may, at the commissioner's discretion, provide other means by which the tax applicable to products other than cigarettes may be paid.
(b) (1) The commissioner is empowered to appoint agents to sell unaffixed stamps, and manufacturing distributors, wholesale dealers and jobbers as agents to affix and sell tax stamps as required by this section. (2) Agents appointed to sell revenue stamps may be required to execute a bond with a solvent surety company, qualified to do business in the state, as surety on the bond, payable to the state and conditioned to faithfully perform the duties imposed upon them, and to faithfully account for and promptly pay to the state any and all sums due the state by virtue of their appointment, and such other reasonable conditions as the commissioner may require. (3) Agents appointed to affix stamps and those persons authorized to pay tax by some means other than through the purchase of stamps shall be required to execute a bond in such amount as may be determined by the commissioner. (4) Any agent appointed by the commissioner to affix revenue stamps shall be permitted to purchase revenue stamps by executing a bond with a solvent surety company qualified to do business in this state, in an amount of one hundred ten percent (110%) of the agent's estimated tax liability for thirty (30) days, but not less than two thousand dollars ($2,000), and conditioned upon such agent paying all taxes due the state arising from this part. This form of payment is in lieu of cash or its equivalent. Payment for each month's liability shall be due on or before the twenty-fifth day of each month, including Sundays and holidays. Default in the bonding and payment provisions by any agent may result in the revocation of the agent's privilege to purchase revenue stamps, except for cash, for a period up to twelve (12) months, in the discretion of the commissioner. (5) Agents for affixing revenue stamps are in no way authorized to sell stamps not affixed to tobacco products. (6) A violation of this section may result in suspension or revocation of the agency appointment. The procedure for suspension or revocation shall be upon a show cause petition, the procedure to be as set out in § 67-4-1021 .
(1) The commissioner is empowered to appoint agents to sell unaffixed stamps, and manufacturing distributors, wholesale dealers and jobbers as agents to affix and sell tax stamps as required by this section.
(2) Agents appointed to sell revenue stamps may be required to execute a bond with a solvent surety company, qualified to do business in the state, as surety on the bond, payable to the state and conditioned to faithfully perform the duties imposed upon them, and to faithfully account for and promptly pay to the state any and all sums due the state by virtue of their appointment, and such other reasonable conditions as the commissioner may require.
(3) Agents appointed to affix stamps and those persons authorized to pay tax by some means other than through the purchase of stamps shall be required to execute a bond in such amount as may be determined by the commissioner.
(4) Any agent appointed by the commissioner to affix revenue stamps shall be permitted to purchase revenue stamps by executing a bond with a solvent surety company qualified to do business in this state, in an amount of one hundred ten percent (110%) of the agent's estimated tax liability for thirty (30) days, but not less than two thousand dollars ($2,000), and conditioned upon such agent paying all taxes due the state arising from this part. This form of payment is in lieu of cash or its equivalent. Payment for each month's liability shall be due on or before the twenty-fifth day of each month, including Sundays and holidays. Default in the bonding and payment provisions by any agent may result in the revocation of the agent's privilege to purchase revenue stamps, except for cash, for a period up to twelve (12) months, in the discretion of the commissioner.
(5) Agents for affixing revenue stamps are in no way authorized to sell stamps not affixed to tobacco products.
(6) A violation of this section may result in suspension or revocation of the agency appointment. The procedure for suspension or revocation shall be upon a show cause petition, the procedure to be as set out in § 67-4-1021 .
Acts 1937, ch. 133, § 5; C. Supp. 1950, § 1238.2 (Williams, § 1213.5); Acts 1965, ch. 118, § 3; 1967, ch. 98, § 3; 1972, ch. 457, § 2; T.C.A. (orig. ed.), § 67-3104; Acts 2012, ch. 1066, § 3.
Tenn. Code Ann. § 67-3-810 — TN Code / Title 67 / Chapter 3 / Section 67-3-810
Requirements for sale of dyed diesel fuel at retail station
Status: in_force

(a) (1) A licensed retailer selling dyed diesel fuel at a retail station shall, in addition to the other requirements of this chapter, dispense the dyed diesel fuel to the end user from a pump or device: (A) Located on an island separate from any undyed diesel fuel pump; (B) Located no closer than ten feet (10') from any undyed diesel fuel pump or device on the same island; or (C) For which there is an attendant stationed and in attendance on the pump island. (2) The outside diameter for the dispensing nozzle on any such pump or dispensing device shall not be less than one and three-eighths inches (1 3/8"). (b) A licensed wholesaler may sell dyed diesel fuel using a customer-controlled pump located at a retail station, subject to the requirements of § 67-3-401(i) , other than the requirement that the customer be a governmental agency. (c) All sales of dyed diesel fuel at retail shall be recorded by the seller at or near the time of the sale and the invoice shall contain the date of the purchase and delivery, along with the purchaser's name and address, type of fuel, a notation for dye added, the number of gallons purchased, the amount of state and local tax and the total dollar amount of the sale. (d) Notwithstanding any other provision of this chapter, all dyed diesel pumps or devices installed or made operational after January 1, 2001, shall be located no closer than twelve feet (12') from any undyed diesel fuel pump. This requirement does not apply to replacement pumps or devices for those dyed diesel pumps or devices existing as of January 1, 2001, and otherwise compliant with the requirements of this chapter. Acts 1997, ch. 316, § 1; 2001, ch. 133, § 2; T.C.A., § 67-3-1910.
(a) (1) A licensed retailer selling dyed diesel fuel at a retail station shall, in addition to the other requirements of this chapter, dispense the dyed diesel fuel to the end user from a pump or device: (A) Located on an island separate from any undyed diesel fuel pump; (B) Located no closer than ten feet (10') from any undyed diesel fuel pump or device on the same island; or (C) For which there is an attendant stationed and in attendance on the pump island. (2) The outside diameter for the dispensing nozzle on any such pump or dispensing device shall not be less than one and three-eighths inches (1 3/8").
(1) A licensed retailer selling dyed diesel fuel at a retail station shall, in addition to the other requirements of this chapter, dispense the dyed diesel fuel to the end user from a pump or device: (A) Located on an island separate from any undyed diesel fuel pump; (B) Located no closer than ten feet (10') from any undyed diesel fuel pump or device on the same island; or (C) For which there is an attendant stationed and in attendance on the pump island.
(A) Located on an island separate from any undyed diesel fuel pump;
(B) Located no closer than ten feet (10') from any undyed diesel fuel pump or device on the same island; or
(C) For which there is an attendant stationed and in attendance on the pump island.
(2) The outside diameter for the dispensing nozzle on any such pump or dispensing device shall not be less than one and three-eighths inches (1 3/8").
(b) A licensed wholesaler may sell dyed diesel fuel using a customer-controlled pump located at a retail station, subject to the requirements of § 67-3-401(i) , other than the requirement that the customer be a governmental agency.
(c) All sales of dyed diesel fuel at retail shall be recorded by the seller at or near the time of the sale and the invoice shall contain the date of the purchase and delivery, along with the purchaser's name and address, type of fuel, a notation for dye added, the number of gallons purchased, the amount of state and local tax and the total dollar amount of the sale.
(d) Notwithstanding any other provision of this chapter, all dyed diesel pumps or devices installed or made operational after January 1, 2001, shall be located no closer than twelve feet (12') from any undyed diesel fuel pump. This requirement does not apply to replacement pumps or devices for those dyed diesel pumps or devices existing as of January 1, 2001, and otherwise compliant with the requirements of this chapter.
Acts 1997, ch. 316, § 1; 2001, ch. 133, § 2; T.C.A., § 67-3-1910.
Tenn. Code Ann. § 67-1-1606 — TN Code / Title 67 / Chapter 1 / Section 67-1-1606
Commissioner's statement as evidence - Copy of bond
Status: in_force

The statement of the commissioner of the amount due the state from any delinquent shall be prima facie evidence of such amount and a copy of the delinquent's bond, from the commissioner's office, shall be received as evidence of the facts appearing on its face, unless, for sufficient reason, suggested on oath, the court require the production of the original. Code 1858, § 732 (deriv. Acts 1839-1840, ch. 160, § 7; 1843-1844, ch. 103, § 7); Shan., § 1045; Code 1932, § 1774; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1605.
The statement of the commissioner of the amount due the state from any delinquent shall be prima facie evidence of such amount and a copy of the delinquent's bond, from the commissioner's office, shall be received as evidence of the facts appearing on its face, unless, for sufficient reason, suggested on oath, the court require the production of the original.
Code 1858, § 732 (deriv. Acts 1839-1840, ch. 160, § 7; 1843-1844, ch. 103, § 7); Shan., § 1045; Code 1932, § 1774; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1605.
Tenn. Code Ann. § 67-4-411 — TN Code / Title 67 / Chapter 4 / Section 67-4-411
Marriage licenses - Funding for family violence shelter and services
Status: in_force

(a) In addition to the privilege tax on marriage licenses under § 67-4-505 , the county clerk shall collect and forward to the commissioner of revenue a tax of fifteen dollars ($15.00) for each marriage license issued. (b) Funding for family violence shelters and shelter services shall be as provided by the general appropriations act in each year. Acts 1984, ch. 930, § 7; 1990, ch. 846, §§ 1, 2.
(a) In addition to the privilege tax on marriage licenses under § 67-4-505 , the county clerk shall collect and forward to the commissioner of revenue a tax of fifteen dollars ($15.00) for each marriage license issued.
(b) Funding for family violence shelters and shelter services shall be as provided by the general appropriations act in each year.
Acts 1984, ch. 930, § 7; 1990, ch. 846, §§ 1, 2.
Tenn. Code Ann. § 67-6-605 — TN Code / Title 67 / Chapter 6 / Section 67-6-605
Recall of certificate for excessive administrative costs
Status: in_force

(a) The commissioner has the discretion, on the basis of adequate past experience, to recall any certificate of registration where, in the commissioner's judgment, the cost of administering the account is disproportionately high as compared to the amount of tax that a taxpayer is remitting or will remit. (b) Such recall shall be reviewable by a petition for a common law writ of certiorari in the chancery court of Davidson County, which petition shall be filed within ten (10) days from the date of such recall. Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.
(a) The commissioner has the discretion, on the basis of adequate past experience, to recall any certificate of registration where, in the commissioner's judgment, the cost of administering the account is disproportionately high as compared to the amount of tax that a taxpayer is remitting or will remit.
(b) Such recall shall be reviewable by a petition for a common law writ of certiorari in the chancery court of Davidson County, which petition shall be filed within ten (10) days from the date of such recall.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.
Tenn. Code Ann. § 67-1-1405 — TN Code / Title 67 / Chapter 1 / Section 67-1-1405
Collection by levy authorized
Status: in_force

If any person liable to pay any tax neglects or refuses to pay the tax within ten (10) days after notice and demand, it shall be lawful for the commissioner or the commissioner's delegate to collect the tax, and any further sum as shall be sufficient to cover the expenses of the levy, by levy upon all property, and rights to property, belonging to the person or on which there is a lien provided by law for the payment of the tax. Acts 1972, ch. 762, § 1; 1981, ch. 65, § 1; T.C.A., § 67-6003.
If any person liable to pay any tax neglects or refuses to pay the tax within ten (10) days after notice and demand, it shall be lawful for the commissioner or the commissioner's delegate to collect the tax, and any further sum as shall be sufficient to cover the expenses of the levy, by levy upon all property, and rights to property, belonging to the person or on which there is a lien provided by law for the payment of the tax.
Acts 1972, ch. 762, § 1; 1981, ch. 65, § 1; T.C.A., § 67-6003.
Tenn. Code Ann. § 67-5-1513 — TN Code / Title 67 / Chapter 5 / Section 67-5-1513
Record of board actions
Status: in_force

(a) Records of all actions of the state board of equalization must be prepared and maintained in the office of the executive secretary of the board. Records may be maintained in the form of scanned images, digital recordings, or other data in electronic form. (b) The records are open to public inspection during regular business hours and must be preserved for at least ten (10) years. (c) A state citizen may request copies of public records or documents in the possession of the state board of equalization, and such records or documents must be sent without unreasonable delay by first class mail or, at the request of the citizen, by facsimile transmission to the citizen making such request, and such citizen shall pay to the board the reasonable costs of reproducing and transmitting such copies. Amended by 2023 Tenn. Acts, ch. 184, s 13, eff. 7/1/2023. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 11; T.C.A., § 67-842; Acts 1992, ch. 1024, § 1; 2011 , ch. 32, § 3.
(a) Records of all actions of the state board of equalization must be prepared and maintained in the office of the executive secretary of the board. Records may be maintained in the form of scanned images, digital recordings, or other data in electronic form.
(b) The records are open to public inspection during regular business hours and must be preserved for at least ten (10) years.
(c) A state citizen may request copies of public records or documents in the possession of the state board of equalization, and such records or documents must be sent without unreasonable delay by first class mail or, at the request of the citizen, by facsimile transmission to the citizen making such request, and such citizen shall pay to the board the reasonable costs of reproducing and transmitting such copies.
Amended by 2023 Tenn. Acts, ch. 184, s 13, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 11; T.C.A., § 67-842; Acts 1992, ch. 1024, § 1; 2011 , ch. 32, § 3.
Tenn. Code Ann. § 67-6-335 — TN Code / Title 67 / Chapter 6 / Section 67-6-335
Dentists
Status: in_force

A dentist shall be considered the user and consumer of the tangible personal property used in the practice of the dentist's profession, and the tax imposed by this chapter shall not be applicable to all or any part of the charges made by a dentist to the dentist's patients in connection with the sale or transfer of such tangible personal property. Acts 1986, ch. 650, § 1.
A dentist shall be considered the user and consumer of the tangible personal property used in the practice of the dentist's profession, and the tax imposed by this chapter shall not be applicable to all or any part of the charges made by a dentist to the dentist's patients in connection with the sale or transfer of such tangible personal property.
Acts 1986, ch. 650, § 1.
Tenn. Code Ann. § 67-1-909 — TN Code / Title 67 / Chapter 1 / Section 67-1-909
Writs to prevent collection of tax prohibited
Status: in_force

(a) No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908 , and in no other manner. (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, § 2; Shan., § 1064; Code 1932, § 1795; T.C.A. (orig. ed.), § 67-2311; Acts 1986, ch. 749, § 17.
(a) No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908 , and in no other manner.
(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, § 2; Shan., § 1064; Code 1932, § 1795; T.C.A. (orig. ed.), § 67-2311; Acts 1986, ch. 749, § 17.
Tenn. Code Ann. § 67-4-901 — TN Code / Title 67 / Chapter 4 / Section 67-4-901
Short title
Status: in_force

This part shall be known and may be cited as the "Fantasy Sports Tax Act". Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
This part shall be known and may be cited as the "Fantasy Sports Tax Act".
Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
Tenn. Code Ann. § 67-1-912 — TN Code / Title 67 / Chapter 1 / Section 67-1-912
Provisions applicable to county taxes
Status: in_force

(a) Sections 67-1-901 - 67-1-905 and 67-1-908 - 67-1-910 apply to the recovery of all taxes collected by any of the counties of this state. (b) (1) The county officer collecting any county taxes paid under protest shall pay such revenue into the county treasury and, at the time of payment, shall give notice to the county mayor and board of commissioners, or other governing body of a county, that the same were paid under protest. (2) If it be finally determined by any court having jurisdiction of any suit brought within six (6) months after such payment under protest against the county to recover such taxes that the same were wrongfully collected, as not being due from a party to the county, the county shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause. Acts 1981, ch. 274, § 1; T.C.A., § 67-2314; Acts 2003, ch. 90, § 2.
(a) Sections 67-1-901 - 67-1-905 and 67-1-908 - 67-1-910 apply to the recovery of all taxes collected by any of the counties of this state.
(b) (1) The county officer collecting any county taxes paid under protest shall pay such revenue into the county treasury and, at the time of payment, shall give notice to the county mayor and board of commissioners, or other governing body of a county, that the same were paid under protest. (2) If it be finally determined by any court having jurisdiction of any suit brought within six (6) months after such payment under protest against the county to recover such taxes that the same were wrongfully collected, as not being due from a party to the county, the county shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause.
(1) The county officer collecting any county taxes paid under protest shall pay such revenue into the county treasury and, at the time of payment, shall give notice to the county mayor and board of commissioners, or other governing body of a county, that the same were paid under protest.
(2) If it be finally determined by any court having jurisdiction of any suit brought within six (6) months after such payment under protest against the county to recover such taxes that the same were wrongfully collected, as not being due from a party to the county, the county shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause.
Acts 1981, ch. 274, § 1; T.C.A., § 67-2314; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-6-538 — TN Code / Title 67 / Chapter 6 / Section 67-6-538
Customer refund procedures for over-collected sales or use taxes
Status: in_force

(a) These customer refund procedures apply when a purchaser seeks a refund of over-collected sales or use taxes from a seller. (b) Nothing in this section shall require the department to refund to a purchaser taxes collected in error by a seller from the purchaser. (c) Nothing in this section shall operate to extend any person's time to seek a refund of sales or use taxes collected or remitted in error. (d) A cause of action against a seller for the over-collected sales or use taxes does not accrue until a purchaser has provided a written notice of the over-collection and a request for a refund to the seller and the seller has had sixty (60) days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request. (e) In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of the sales or use taxes, the seller: (1) Uses either a certified service provider or a certified automated system; and (2) Has remitted to the state all taxes collected less any deductions, credits, or collection allowances. Acts 2003 , ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 115.
(a) These customer refund procedures apply when a purchaser seeks a refund of over-collected sales or use taxes from a seller.
(b) Nothing in this section shall require the department to refund to a purchaser taxes collected in error by a seller from the purchaser.
(c) Nothing in this section shall operate to extend any person's time to seek a refund of sales or use taxes collected or remitted in error.
(d) A cause of action against a seller for the over-collected sales or use taxes does not accrue until a purchaser has provided a written notice of the over-collection and a request for a refund to the seller and the seller has had sixty (60) days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.
(e) In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of the sales or use taxes, the seller: (1) Uses either a certified service provider or a certified automated system; and (2) Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
(1) Uses either a certified service provider or a certified automated system; and
(2) Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
Acts 2003 , ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 115.
Tenn. Code Ann. § 67-4-1022 — TN Code / Title 67 / Chapter 4 / Section 67-4-1022
Drop shipments - Procedure
Status: in_force

Every person engaged in the activity within this state of billing, collecting for, distributing or selling tobacco products through the device, plan, scheme, or artifice commonly known as the "drop shipment plan or system" shall make a complete and itemized report, giving the name and address of the purchaser within twenty-four (24) hours of the receipt or taking of the order, and shall pay the tax and affix the stamps on the tobacco products before delivery. Acts 1937, ch. 133, § 8; C. Supp. 1950, § 1238.5 (Williams, § 1213.8); T.C.A. (orig. ed.), § 67-3110.
Every person engaged in the activity within this state of billing, collecting for, distributing or selling tobacco products through the device, plan, scheme, or artifice commonly known as the "drop shipment plan or system" shall make a complete and itemized report, giving the name and address of the purchaser within twenty-four (24) hours of the receipt or taking of the order, and shall pay the tax and affix the stamps on the tobacco products before delivery.
Acts 1937, ch. 133, § 8; C. Supp. 1950, § 1238.5 (Williams, § 1213.8); T.C.A. (orig. ed.), § 67-3110.
Tenn. Code Ann. § 67-1-1437 — TN Code / Title 67 / Chapter 1 / Section 67-1-1437
Obtaining evidence
Status: in_force

(a) Examination of Books and Witnesses. For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any amount under this or any other title, the commissioner or the commissioner's delegate is authorized to: (1) Examine any books, papers, records, or other data that may be relevant or material to such inquiry; (2) Summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the commissioner or the commissioner's delegate may deem proper, to appear before the commissioner or the commissioner's delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and (3) Take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry. (b) Summons. (1) Service. A summons issued under subdivision (a)(2) shall be served by the commissioner or the commissioner's delegate by an attested copy delivered in hand to the person to whom it is directed or left at that person's last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records or other data, it shall be sufficient if such books, papers, records or other data are described with reasonable certainty. (2) Time and Place. The time and place of examination shall be such as may be fixed by the commissioner or the commissioner's delegate and as are reasonable under the circumstances. In no event shall the time be less than ten (10) days to appear to testify, or to produce books, papers, records or other data. The chancery court for the district in which such person resides or is found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records or other data. (3) Enforcement. Whenever any person summoned under subdivision (a)(2) neglects or refuses to obey such summons, or to produce books, papers, records or other data, or to give testimony, as required, the commissioner or the commissioner's delegate may apply to the judge of the chancery court for the judicial district within which the person so summoned resides or is found for an attachment against that person as for a contempt. It is the duty of the chancellor to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon such person being brought before the chancellor to proceed to a hearing of the case. Upon such hearing, the chancellor shall have the power to make such order as the chancellor deems proper, not inconsistent with the law for the punishment of contempt, to enforce obedience to the requirements of the summons and to punish such person for that person's default or disobedience. (c) Oaths. Every officer or employee of the department designated by the commissioner for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under this or any other title or any regulations made under this or any other title. Acts 1972, ch. 762, §§ 23-25; T.C.A., §§ 67-6040 -- 67-6042.
(a) Examination of Books and Witnesses. For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any amount under this or any other title, the commissioner or the commissioner's delegate is authorized to: (1) Examine any books, papers, records, or other data that may be relevant or material to such inquiry; (2) Summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the commissioner or the commissioner's delegate may deem proper, to appear before the commissioner or the commissioner's delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and (3) Take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.
(1) Examine any books, papers, records, or other data that may be relevant or material to such inquiry;
(2) Summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the commissioner or the commissioner's delegate may deem proper, to appear before the commissioner or the commissioner's delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and
(3) Take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.
(b) Summons. (1) Service. A summons issued under subdivision (a)(2) shall be served by the commissioner or the commissioner's delegate by an attested copy delivered in hand to the person to whom it is directed or left at that person's last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records or other data, it shall be sufficient if such books, papers, records or other data are described with reasonable certainty. (2) Time and Place. The time and place of examination shall be such as may be fixed by the commissioner or the commissioner's delegate and as are reasonable under the circumstances. In no event shall the time be less than ten (10) days to appear to testify, or to produce books, papers, records or other data. The chancery court for the district in which such person resides or is found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records or other data. (3) Enforcement. Whenever any person summoned under subdivision (a)(2) neglects or refuses to obey such summons, or to produce books, papers, records or other data, or to give testimony, as required, the commissioner or the commissioner's delegate may apply to the judge of the chancery court for the judicial district within which the person so summoned resides or is found for an attachment against that person as for a contempt. It is the duty of the chancellor to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon such person being brought before the chancellor to proceed to a hearing of the case. Upon such hearing, the chancellor shall have the power to make such order as the chancellor deems proper, not inconsistent with the law for the punishment of contempt, to enforce obedience to the requirements of the summons and to punish such person for that person's default or disobedience.
(1) Service. A summons issued under subdivision (a)(2) shall be served by the commissioner or the commissioner's delegate by an attested copy delivered in hand to the person to whom it is directed or left at that person's last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records or other data, it shall be sufficient if such books, papers, records or other data are described with reasonable certainty.
(2) Time and Place. The time and place of examination shall be such as may be fixed by the commissioner or the commissioner's delegate and as are reasonable under the circumstances. In no event shall the time be less than ten (10) days to appear to testify, or to produce books, papers, records or other data. The chancery court for the district in which such person resides or is found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records or other data.
(3) Enforcement. Whenever any person summoned under subdivision (a)(2) neglects or refuses to obey such summons, or to produce books, papers, records or other data, or to give testimony, as required, the commissioner or the commissioner's delegate may apply to the judge of the chancery court for the judicial district within which the person so summoned resides or is found for an attachment against that person as for a contempt. It is the duty of the chancellor to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon such person being brought before the chancellor to proceed to a hearing of the case. Upon such hearing, the chancellor shall have the power to make such order as the chancellor deems proper, not inconsistent with the law for the punishment of contempt, to enforce obedience to the requirements of the summons and to punish such person for that person's default or disobedience.
(c) Oaths. Every officer or employee of the department designated by the commissioner for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under this or any other title or any regulations made under this or any other title.
Acts 1972, ch. 762, §§ 23-25; T.C.A., §§ 67-6040 -- 67-6042.
Tenn. Code Ann. § 67-4-1002 — TN Code / Title 67 / Chapter 4 / Section 67-4-1002
Tax imposed
Status: in_force

Every dealer or distributor of tobacco products defined in this part shall pay to the department for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state. Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 1985, ch. 179, § 5.
Every dealer or distributor of tobacco products defined in this part shall pay to the department for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state.
Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 1985, ch. 179, § 5.