Tenn. Code Ann. § 67-5-103 — TN Code / Title 67 / Chapter 5 / Section 67-5-103
Taxation by municipality
Status: in_force

(a) Taxes on property for municipal purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law, and shall be collected by the same officers at the time and in the manner prescribed for the collection of county taxes, except as otherwise provided by law. (b) All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973. (c) With respect to municipalities that fund all or part of the cost of waste disposal by special assessment to the property owner, as authorized in § 6-2-201(19) , the special assessment may be billed in the same manner as municipal real property taxes and the special assessment may be billed on the real property tax notices, but shall not constitute a lien on any affected property or accrue any penalties or interest for late payment. Any municipality that exercises this method of waste disposal by special assessment shall bear all costs of system modifications necessary to prepare property tax notices. (d) A municipality that imposes a storm water user's fee, pursuant to § 68-221-1107 , may bill such fee, upon passage of an ordinance by a two-thirds (2/3) majority of the legislative body, in the same manner as municipal real property taxes and add such fee to the real property tax notices. This subsection (d) applies in any municipality having a population of not less than fifty-one thousand (51,000) nor more than fifty-two thousand (52,000) and located in a county with a population of not less than one hundred sixty thousand six hundred (160,600) nor more than one hundred sixty thousand seven hundred (160,700), according to the 2010 federal census or any subsequent federal census. Amended by 2018 Tenn. Acts, ch. 922,s 1, eff. 5/1/2018. Amended by 2015 Tenn. Acts, ch. 44,s 2, eff. 3/27/2015. Acts 1907, ch. 602, § 40; Shan., § 811a1; Code 1932, § 1483; Acts 1951, ch. 238, § 3; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1010; Acts 1996, ch. 974, § 1.
(a) Taxes on property for municipal purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law, and shall be collected by the same officers at the time and in the manner prescribed for the collection of county taxes, except as otherwise provided by law.
(b) All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973.
(c) With respect to municipalities that fund all or part of the cost of waste disposal by special assessment to the property owner, as authorized in § 6-2-201(19) , the special assessment may be billed in the same manner as municipal real property taxes and the special assessment may be billed on the real property tax notices, but shall not constitute a lien on any affected property or accrue any penalties or interest for late payment. Any municipality that exercises this method of waste disposal by special assessment shall bear all costs of system modifications necessary to prepare property tax notices.
(d) A municipality that imposes a storm water user's fee, pursuant to § 68-221-1107 , may bill such fee, upon passage of an ordinance by a two-thirds (2/3) majority of the legislative body, in the same manner as municipal real property taxes and add such fee to the real property tax notices. This subsection (d) applies in any municipality having a population of not less than fifty-one thousand (51,000) nor more than fifty-two thousand (52,000) and located in a county with a population of not less than one hundred sixty thousand six hundred (160,600) nor more than one hundred sixty thousand seven hundred (160,700), according to the 2010 federal census or any subsequent federal census.
Amended by 2018 Tenn. Acts, ch. 922,s 1, eff. 5/1/2018.
Amended by 2015 Tenn. Acts, ch. 44,s 2, eff. 3/27/2015.
Acts 1907, ch. 602, § 40; Shan., § 811a1; Code 1932, § 1483; Acts 1951, ch. 238, § 3; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1010; Acts 1996, ch. 974, § 1.
Tenn. Code Ann. § 67-5-509 — TN Code / Title 67 / Chapter 5 / Section 67-5-509
Errors - Correction of assessments
Status: in_force

(a) If the tax computed on an erroneous basis of valuation or assessment has been paid prior to certification of the corrected assessment by the assessor, the trustee or municipal collector shall, within sixty (60) days after receipt of such certification from the assessor, refund to the taxpayer that portion of such tax paid that resulted from the erroneous assessment, such refund to be made without the necessity of payment under protest or such other requirements as usually pertain to refunds of taxes unjustly or illegally collected. (b) (1) The validity of any assessment or levy of taxes, or proceedings for the equalization, review, or collection of taxes, or for the enforcement of any tax lien, shall not be affected by any defect, error, irregularity or omission in such assessment, levy or proceedings, unless the defect, error, irregularity or omission shall result in a denial of minimum constitutional guarantees. (2) As used in this subsection (b), "assessment" includes a back assessment, reassessment, or correction of assessment error. (c) (1) Whenever the assessor shall discover, or it has been called to such assessor's attention, that there has been an error or omission in the listing, description, classification or assessed value of property or any other error or omission in the tax rolls held by the trustee or municipal collector, the assessor shall certify in writing the facts to the trustee or municipal collector, who shall receive the tax on the corrected assessment and report the difference in the trustee's or municipal collector's errors and releasement list, and shall make such other corrections as such certificate may show right and proper. (2) The assessor shall certify to the trustee or municipal collector the facts and the reasons for such a change in such assessment, and the tax shall be collected upon the revised assessment. (3) The state board of equalization may require that a copy of such certification be furnished by the assessor to the executive secretary to the state board of equalization. (d) Correction of assessments pursuant to this section must be requested by the taxpayer, or initiated by the assessor, prior to March 1, no more than the second year following the tax year for which the correction is to be made. Additional taxes due as the result of a corrected assessment shall not be deemed delinquent until sixty (60) days after the date notice of the corrected assessment is sent to the taxpayer. Once a suit has been filed for the collection of delinquent taxes pursuant to § 67-5-2405 , the assessment and levy for all county, municipal and other property tax purposes are deemed to be valid and are not subject to correction under this section. (e) Should any assessor fail or refuse to correct any error as provided in this section within thirty (30) days after being requested to do so, or should the correction of any error result in an increase in an assessment, any person aggrieved thereby may appeal directly to the state board of equalization and may be assisted or represented in the appeal as provided in § 67-5-1514 . Appeal to the board shall be filed within forty-five (45) days after the assessor's failure or refusal to correct the error, or within forty-five (45) days after the assessor sends notice of any assessment change resulting from the correction. If determined by the board that any such error exists, the board shall issue an order certifying the corrected assessment to the trustee or municipal collector. (f) (1) An assessor shall correct an error in coding, entry, or transcription of data, if documentation clearly establishes that an error occurred and that the error affected the property's value as of the assessment date. The assessor shall also correct errors in the ownership, location, or physical description of property. An assessor may not revisit, as a correction of error, matters requiring an application of the assessor's judgment, such as the quality of fit or finish in a structure, the degree to which location or depreciation affects property value, or the degree of comparability of a property to others in the relevant market. (2) On appeal, an owner aggrieved by the assessor's decision with regard to the correction of an error may argue the applicability of this section, including whether the error affected the recorded value, but the appeal may not reopen issues of value generally that should properly have been raised before the county board of equalization. (3) The assessor's conclusion that a residential duplex was fully available for rent as of the assessment date is not a correctable error absent a demonstrated mistake in coding, entry, or transcription of data. Errors or omissions correctable under this section do not include clerical mistakes in tax reports or schedules filed by a taxpayer with the assessor. Amended by 2015 Tenn. Acts, ch. 193,s 1, eff. 4/22/2015. Amended by 2013 Tenn. Acts, ch. 209,s 9, eff. 4/23/2013. Acts 1973, ch. 226, § 6; 1974, ch. 771, § 8; 1976, ch. 782, § 13; 1977, ch. 262, § 1; T.C.A., §§ 67-606, 67-639, 67-640; Acts 1984, ch. 662, § 1; 1990, ch. 898, § 1; 1992, ch. 996, §§ 1, 2.
(a) If the tax computed on an erroneous basis of valuation or assessment has been paid prior to certification of the corrected assessment by the assessor, the trustee or municipal collector shall, within sixty (60) days after receipt of such certification from the assessor, refund to the taxpayer that portion of such tax paid that resulted from the erroneous assessment, such refund to be made without the necessity of payment under protest or such other requirements as usually pertain to refunds of taxes unjustly or illegally collected.
(b) (1) The validity of any assessment or levy of taxes, or proceedings for the equalization, review, or collection of taxes, or for the enforcement of any tax lien, shall not be affected by any defect, error, irregularity or omission in such assessment, levy or proceedings, unless the defect, error, irregularity or omission shall result in a denial of minimum constitutional guarantees. (2) As used in this subsection (b), "assessment" includes a back assessment, reassessment, or correction of assessment error.
(1) The validity of any assessment or levy of taxes, or proceedings for the equalization, review, or collection of taxes, or for the enforcement of any tax lien, shall not be affected by any defect, error, irregularity or omission in such assessment, levy or proceedings, unless the defect, error, irregularity or omission shall result in a denial of minimum constitutional guarantees.
(2) As used in this subsection (b), "assessment" includes a back assessment, reassessment, or correction of assessment error.
(c) (1) Whenever the assessor shall discover, or it has been called to such assessor's attention, that there has been an error or omission in the listing, description, classification or assessed value of property or any other error or omission in the tax rolls held by the trustee or municipal collector, the assessor shall certify in writing the facts to the trustee or municipal collector, who shall receive the tax on the corrected assessment and report the difference in the trustee's or municipal collector's errors and releasement list, and shall make such other corrections as such certificate may show right and proper. (2) The assessor shall certify to the trustee or municipal collector the facts and the reasons for such a change in such assessment, and the tax shall be collected upon the revised assessment. (3) The state board of equalization may require that a copy of such certification be furnished by the assessor to the executive secretary to the state board of equalization.
(1) Whenever the assessor shall discover, or it has been called to such assessor's attention, that there has been an error or omission in the listing, description, classification or assessed value of property or any other error or omission in the tax rolls held by the trustee or municipal collector, the assessor shall certify in writing the facts to the trustee or municipal collector, who shall receive the tax on the corrected assessment and report the difference in the trustee's or municipal collector's errors and releasement list, and shall make such other corrections as such certificate may show right and proper.
(2) The assessor shall certify to the trustee or municipal collector the facts and the reasons for such a change in such assessment, and the tax shall be collected upon the revised assessment.
(3) The state board of equalization may require that a copy of such certification be furnished by the assessor to the executive secretary to the state board of equalization.
(d) Correction of assessments pursuant to this section must be requested by the taxpayer, or initiated by the assessor, prior to March 1, no more than the second year following the tax year for which the correction is to be made. Additional taxes due as the result of a corrected assessment shall not be deemed delinquent until sixty (60) days after the date notice of the corrected assessment is sent to the taxpayer. Once a suit has been filed for the collection of delinquent taxes pursuant to § 67-5-2405 , the assessment and levy for all county, municipal and other property tax purposes are deemed to be valid and are not subject to correction under this section.
(e) Should any assessor fail or refuse to correct any error as provided in this section within thirty (30) days after being requested to do so, or should the correction of any error result in an increase in an assessment, any person aggrieved thereby may appeal directly to the state board of equalization and may be assisted or represented in the appeal as provided in § 67-5-1514 . Appeal to the board shall be filed within forty-five (45) days after the assessor's failure or refusal to correct the error, or within forty-five (45) days after the assessor sends notice of any assessment change resulting from the correction. If determined by the board that any such error exists, the board shall issue an order certifying the corrected assessment to the trustee or municipal collector.
(f) (1) An assessor shall correct an error in coding, entry, or transcription of data, if documentation clearly establishes that an error occurred and that the error affected the property's value as of the assessment date. The assessor shall also correct errors in the ownership, location, or physical description of property. An assessor may not revisit, as a correction of error, matters requiring an application of the assessor's judgment, such as the quality of fit or finish in a structure, the degree to which location or depreciation affects property value, or the degree of comparability of a property to others in the relevant market. (2) On appeal, an owner aggrieved by the assessor's decision with regard to the correction of an error may argue the applicability of this section, including whether the error affected the recorded value, but the appeal may not reopen issues of value generally that should properly have been raised before the county board of equalization. (3) The assessor's conclusion that a residential duplex was fully available for rent as of the assessment date is not a correctable error absent a demonstrated mistake in coding, entry, or transcription of data. Errors or omissions correctable under this section do not include clerical mistakes in tax reports or schedules filed by a taxpayer with the assessor.
(1) An assessor shall correct an error in coding, entry, or transcription of data, if documentation clearly establishes that an error occurred and that the error affected the property's value as of the assessment date. The assessor shall also correct errors in the ownership, location, or physical description of property. An assessor may not revisit, as a correction of error, matters requiring an application of the assessor's judgment, such as the quality of fit or finish in a structure, the degree to which location or depreciation affects property value, or the degree of comparability of a property to others in the relevant market.
(2) On appeal, an owner aggrieved by the assessor's decision with regard to the correction of an error may argue the applicability of this section, including whether the error affected the recorded value, but the appeal may not reopen issues of value generally that should properly have been raised before the county board of equalization.
(3) The assessor's conclusion that a residential duplex was fully available for rent as of the assessment date is not a correctable error absent a demonstrated mistake in coding, entry, or transcription of data. Errors or omissions correctable under this section do not include clerical mistakes in tax reports or schedules filed by a taxpayer with the assessor.
Amended by 2015 Tenn. Acts, ch. 193,s 1, eff. 4/22/2015.
Amended by 2013 Tenn. Acts, ch. 209,s 9, eff. 4/23/2013.
Acts 1973, ch. 226, § 6; 1974, ch. 771, § 8; 1976, ch. 782, § 13; 1977, ch. 262, § 1; T.C.A., §§ 67-606, 67-639, 67-640; Acts 1984, ch. 662, § 1; 1990, ch. 898, § 1; 1992, ch. 996, §§ 1, 2.
Tenn. Code Ann. § 67-5-2309 — TN Code / Title 67 / Chapter 5 / Section 67-5-2309
Liberal construction
Status: in_force

All of the provisions of this part are to be construed liberally in favor of their validity, and in favor of the validity of all official acts pursuant to this part. Acts 1943, ch. 18, § 4; C. Supp. 1950, § 1613.1 (Williams, § 1612.2); T.C.A. (orig. ed.), § 67-1919.
All of the provisions of this part are to be construed liberally in favor of their validity, and in favor of the validity of all official acts pursuant to this part.
Acts 1943, ch. 18, § 4; C. Supp. 1950, § 1613.1 (Williams, § 1612.2); T.C.A. (orig. ed.), § 67-1919.
Tenn. Code Ann. § 67-1-117 — TN Code / Title 67 / Chapter 1 / Section 67-1-117
Commissioner's authority to permit filing, submission or retention of documents in digital format
Status: in_force

Notwithstanding any provision to the contrary, when any provision administered by the commissioner requires that any document be filed, submitted, or retained in paper, microfiche, or any other nondigital format, the commissioner is authorized to permit the filing, submission, or retention of such document in a digital format. Acts 2012, ch. 657, § 3.
Notwithstanding any provision to the contrary, when any provision administered by the commissioner requires that any document be filed, submitted, or retained in paper, microfiche, or any other nondigital format, the commissioner is authorized to permit the filing, submission, or retention of such document in a digital format.
Acts 2012, ch. 657, § 3.
Tenn. Code Ann. § 67-4-601 — TN Code / Title 67 / Chapter 4 / Section 67-4-601
Rights of local governments preserved - Amount of tax - Liability - Application - Scott County pilot project - Substance abuse prevention programs - Facilities
Status: repealed

(a) It is the expressed intent of the general assembly that counties and municipalities shall continue to have the authority to levy a local litigation tax and that no provision of chapter 488 of the Public Acts of 1981 shall be construed to limit or repeal such authority. (b) (1) Notwithstanding any other law to the contrary, each county by resolution of its legislative body, adopted by two-thirds (2/3) majority vote, may levy a privilege tax on litigation in all civil and criminal cases instituted in the county, other than those instituted in municipal courts, in addition to all other such privilege taxes authorized by law. Any tax levy adopted under this subsection (b) shall not exceed ten dollars ($10.00) per case; and the proceeds shall be used exclusively for the purposes of jail or workhouse construction, reconstruction or upgrading, or to retire debt, including principal and interest and related expenses, on such construction, reconstruction or upgrading or for courthouse renovation. (2) Any tax levy adopted under this subsection (b) shall only be effective until such time as all expenses of the construction, reconstruction, upgrading or renovation project have been paid, or until such time as the debt for such project has been retired. For the purposes of this subsection (b), debt includes principal, interest, origination costs and related expenses, as well as any debt issued for the purposes of refinancing the original indebtedness. (3) Notwithstanding any other law to the contrary, the state shall not be liable for or pay the tax levied under this subsection (b) in any civil or criminal case on behalf of any individual because such individual is indigent. (4) Notwithstanding any law to the contrary, this subsection (b) shall not apply to any publicly owned hospital in any county having a population of not less than seventy-three thousand six hundred (73,600) and not more than seventy-three thousand nine hundred (73,900), if the county commission for such county by majority vote provides that any such hospital shall be exempt. (5) Notwithstanding any law to the contrary, upon the adoption of a resolution by a two-thirds (2/3) majority vote of a county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case. (6) Notwithstanding any law to the contrary, upon the adoption of a resolution by a two-thirds (2/3) majority vote of a county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case, to be used exclusively for court house security, in addition to those purposes identified in subdivision (b)(1). (7) (A) Notwithstanding any other law to the contrary, a county may adopt the privilege tax in subdivision (b)(5) or (b)(6), or both. (B) (i) Notwithstanding the exclusive use restriction in subdivision (b)(6), a county that adopts the privilege tax in subdivision (b)(5) or (b)(6), or both, may also adopt a resolution by a two-thirds (2/3) majority vote of the legislative body, to use those funds, in addition to other purposes as permitted under this section, for the purpose of obtaining and maintaining software and hardware associated with collecting, receiving and maintaining records for law enforcement agencies, including county sheriff offices, jails and municipal or metropolitan police departments. This project may include computerizing agency operations, replacing existing systems with high technology systems that collect and share data on criminal activity and historical data with other law enforcement agencies, including fusion centers, and collecting and sharing biometric information for positive criminal or inmate identification. New or replacement systems shall incorporate modern software concepts and architecture, which shall include n-tier architecture, source code compliant with object-oriented programming concepts, and the use of a relational database management system for data storage. (ii) Any use of a privilege tax for purposes under this subdivision (b)(7)(B) shall only be permitted until such time as all expenses for the purchase, installation, training, maintenance and associated costs for the project as described under subdivision (b)(7)(B)(i) have been paid, or until such time as the debt for that project has been retired. (iii) For purposes of this subdivision (b)(7)(B), "debt" includes principal, interest, origination costs and related expenses, as well as any debt issued for the purposes of refinancing the original indebtedness. (8) Any legislative body that had adopted a resolution by a two-thirds (2/3) vote under subdivision (b)(5) or (b)(6) prior to August 27, 2008, shall not be required to adopt another resolution for this section to continue to apply in such county. (9) Notwithstanding any law to the contrary, in any county having a population of not less than sixteen thousand eight hundred (16,800) nor more than sixteen thousand nine hundred (16,900), according to the 2000 federal census or any subsequent federal census, upon the adoption of a resolution by two-thirds (2/3) majority vote of the county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case to be used for equipment and personnel costs of the county sheriff's department or for those purposes identified in subdivision (b)(1). (10) Notwithstanding any law to the contrary, in any county having a population of not less than one hundred eighty-three thousand one hundred (183,100) nor more than one hundred eighty-three thousand two hundred (183,200), according to the 2010 federal census or any subsequent federal census, upon the adoption of a resolution by a two-thirds (2/3) majority vote of the county legislative body, a privilege tax on litigation in all civil cases in that county may be levied in an amount not to exceed twenty-five dollars ($25.00) per case. A civil case shall not include any original proceedings brought in juvenile court where the court is exercising jurisdiction granted under title 37, chapter 1. The revenue collected from this subdivision (b)(10) shall be used exclusively for personnel for and operating costs of the circuit court. (c) (1) Notwithstanding any law to the contrary, a pilot project concerning drug testing in public schools may be conducted in accordance with this subsection (c). (2) For the purposes of such pilot project, Scott County, or any municipality within such county, is authorized, by a two-thirds (2/3) vote of its legislative body, to levy an additional litigation tax per case, to be set by the county commission or municipal legislative body, as applicable, and to be denominated as part of the court costs, in matters before the local general sessions, juvenile, and municipal courts. (3) Any revenue generated by Scott County, or a municipality within such county, pursuant to subdivision (c)(2), shall be used exclusively to support local nonprofit drug testing programs authorized to operate in the public school system, and shall be distributed on a monthly basis by the county or municipality to such authorized local nonprofit drug testing program. (4) The taxes levied by this subsection (c) shall be in addition to any other taxes levied on litigation. (5) The department of education is authorized to request information from Scott County on the results of the pilot project, and to recommend to the general assembly, or other local education agency, any element of the pilot project which may have statewide applicability. (d) Notwithstanding any other law to the contrary, any county having a population of not less than sixteen thousand six hundred (16,600) nor more than sixteen thousand seven hundred (16,700), according to the 2000 federal census or any subsequent federal census, may, by a two-thirds (2/3) vote of its legislative body, levy an additional litigation tax of twenty-five dollars ($25.00) in all criminal cases instituted in the county. Such tax is in addition to all other such privilege taxes authorized by law. Any revenue collected pursuant to this subsection (d) shall be deposited in the county general fund for the sole purpose of providing grants for services in support of physically and sexually abused children. (e) Notwithstanding any other law to the contrary, any county having a population of not less than thirty nine thousand fifty (39,050) nor more than thirty nine thousand one hundred fifty (39,150), according to the 2000 federal census or any subsequent federal census, may, by a two-thirds (2/3) vote of its legislative body, levy an additional litigation tax of five dollars ($5.00) in all civil and criminal cases instituted in the county. Such tax is in addition to all other such privilege taxes authorized by law. Any revenue collected pursuant to this subsection (e) shall be deposited in the county general fund for the sole purpose of providing grants for services to children provided by the Tennessee Court Appointed Special Advocates Association (CASA). (f) (1) In addition to any other tax imposed pursuant to this chapter, there is levied a privilege tax on litigation in all civil and criminal cases instituted in the general sessions court in any county having a population of not less than thirty-five thousand six hundred (35,600) nor more than thirty-five thousand seven hundred (35,700), according to the 2010 federal census or any subsequent federal census, in an amount not to exceed four dollars seventy-five cents ($4.75) and upon the adoption of a resolution by a two-thirds (2/3) majority vote of the county legislative body. (2) Notwithstanding the apportionment provisions of § 67-4-606 , any revenue collected pursuant to this subsection (f) shall be deposited in the county general fund, with the proceeds to be used exclusively for the funding of the general sessions court, and for ensuring compliance with fire codes for the existing courthouse justice center facilities. No proceeds derived from the tax shall be used to increase or decrease the salary of the general sessions judge during such judge's term in office. All expenditures made for courthouse justice center facilities in accordance with this subsection (f) shall be administered by the county sheriff, subject to the appropriation of funds for such purposes by the county legislative body. (3) No privilege tax shall be levied on litigation in accordance with this subsection (f) on or after July 1, 2020; provided, however, that this subdivision (f)(3) shall not be construed to absolve any person of liability for any litigation tax duly imposed by this subsection (f) prior to July 1, 2020. (g) (1) In addition to any other tax imposed pursuant to this chapter, by resolution adopted by a two-thirds (2/3) majority vote of the county legislative body, a privilege tax may be levied on litigation in all criminal court, fourth circuit court, and general sessions court-criminal division cases, in any county having a population of not less than four hundred thirty-two thousand two hundred (432,200) nor more than four hundred thirty-two thousand three hundred (432,300), according to the 2010 federal census or any subsequent federal census, in an amount not to exceed five dollars ($5.00). (2) Notwithstanding the apportionment provisions of § 67-4-606 , any revenue collected pursuant to this subsection (g) shall be retained by the clerk, with the proceeds to be used exclusively by the clerk of the fourth circuit court. (h) Notwithstanding the apportionment provisions of § 67-4-606 or this section, upon the adoption of a resolution by a two-thirds (2/3) majority vote of a county legislative body, any amounts collected pursuant to this section may be used by the county legislative body for substance abuse prevention purposes in addition to other purposes identified by this section. (i) Notwithstanding any law to the contrary, any county having a population of not less than two hundred sixty-two thousand six hundred (262,600) nor more than two hundred sixty-two thousand seven hundred (262,700), according to the 2010 federal census or any subsequent federal census, may, upon the adoption of a resolution by two-thirds (2/3) majority vote of the county legislative body, levy an additional privilege tax on litigation in all civil and criminal cases in an amount not to exceed fifty dollars ($50.00) per case, to be used for jail construction and maintenance, workhouse construction and maintenance, juvenile detention center construction and maintenance, or courthouse construction and maintenance, or to retire debt, including principal and interest and related expenses, on such jail, workhouse, juvenile detention center, and courthouse construction and maintenance projects. (j) Notwithstanding any law to the contrary, any county having a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900) according to the 2010 federal census or any subsequent federal census, may, upon the adoption of a resolution by two-thirds (2/3) majority vote of the county legislative body, levy an additional privilege tax on litigation in all civil and criminal cases in an amount not to exceed one hundred dollars ($100) per case, to be used for the construction of a building, separate from the courthouse, that would house legal proceedings and offices directly involved with the court system, and to renovate the county courthouse, or to retire debt, including principal and interest and related expenses, on such building and courthouse construction and maintenance projects. (k) Notwithstanding § 67-1-602 , a county continues to have the authority to levy a local litigation tax on an adoption proceeding in chancery, circuit, or juvenile court, and the exemption provided in § 67-4-604 (b)(3) does not limit or repeal such authority. Amended by 2023 Tenn. Acts, ch. 370, s 2, eff. 7/1/2023. Amended by 2018 Tenn. Acts, ch. 797, s 1, eff. 7/1/2018. Amended by 2016 Tenn. Acts, ch. 945, s 1, eff. 7/1/2016. Amended by 2016 Tenn. Acts, ch. 897, s 1, eff. 4/27/2016. Amended by 2016 Tenn. Acts, ch. 661, s 1, eff. 3/29/2016. Amended by 2015 Tenn. Acts, ch. 327, s 1, eff. 4/28/2015. Amended by 2013 Tenn. Acts, ch. 450, s 1, eff. 5/16/2013. Acts 1937, ch. 108, art. 2, § 2; C. Supp. 1950, § 1248.3 (Williams, § 1248.119); impl. am. Acts 1959, ch. 9, § 14; Acts 1981, ch. 488, § 7; T.C.A. (orig. ed.), § 67-4101; Acts 2000, ch. 886, §§ 1, 2; 2001, ch. 225, §§ 1, 2; 2004, ch. 861, § 1; 2004, ch. 945, § 1; 2006, ch. 958, §§ 1 - 15; 2007 , ch. 146, §§ 1-3; 2008 , ch. 692, §§ 1-3; 2008 , ch. 870, §§ 1, 2; 2008 , ch. 961, §§ 1, 2; 2008 , ch. 1187, § 1; 2011 , ch. 496, § 1; 2012 , ch. 659, § 1.
(a) It is the expressed intent of the general assembly that counties and municipalities shall continue to have the authority to levy a local litigation tax and that no provision of chapter 488 of the Public Acts of 1981 shall be construed to limit or repeal such authority.
(b) (1) Notwithstanding any other law to the contrary, each county by resolution of its legislative body, adopted by two-thirds (2/3) majority vote, may levy a privilege tax on litigation in all civil and criminal cases instituted in the county, other than those instituted in municipal courts, in addition to all other such privilege taxes authorized by law. Any tax levy adopted under this subsection (b) shall not exceed ten dollars ($10.00) per case; and the proceeds shall be used exclusively for the purposes of jail or workhouse construction, reconstruction or upgrading, or to retire debt, including principal and interest and related expenses, on such construction, reconstruction or upgrading or for courthouse renovation. (2) Any tax levy adopted under this subsection (b) shall only be effective until such time as all expenses of the construction, reconstruction, upgrading or renovation project have been paid, or until such time as the debt for such project has been retired. For the purposes of this subsection (b), debt includes principal, interest, origination costs and related expenses, as well as any debt issued for the purposes of refinancing the original indebtedness. (3) Notwithstanding any other law to the contrary, the state shall not be liable for or pay the tax levied under this subsection (b) in any civil or criminal case on behalf of any individual because such individual is indigent. (4) Notwithstanding any law to the contrary, this subsection (b) shall not apply to any publicly owned hospital in any county having a population of not less than seventy-three thousand six hundred (73,600) and not more than seventy-three thousand nine hundred (73,900), if the county commission for such county by majority vote provides that any such hospital shall be exempt. (5) Notwithstanding any law to the contrary, upon the adoption of a resolution by a two-thirds (2/3) majority vote of a county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case. (6) Notwithstanding any law to the contrary, upon the adoption of a resolution by a two-thirds (2/3) majority vote of a county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case, to be used exclusively for court house security, in addition to those purposes identified in subdivision (b)(1). (7) (A) Notwithstanding any other law to the contrary, a county may adopt the privilege tax in subdivision (b)(5) or (b)(6), or both. (B) (i) Notwithstanding the exclusive use restriction in subdivision (b)(6), a county that adopts the privilege tax in subdivision (b)(5) or (b)(6), or both, may also adopt a resolution by a two-thirds (2/3) majority vote of the legislative body, to use those funds, in addition to other purposes as permitted under this section, for the purpose of obtaining and maintaining software and hardware associated with collecting, receiving and maintaining records for law enforcement agencies, including county sheriff offices, jails and municipal or metropolitan police departments. This project may include computerizing agency operations, replacing existing systems with high technology systems that collect and share data on criminal activity and historical data with other law enforcement agencies, including fusion centers, and collecting and sharing biometric information for positive criminal or inmate identification. New or replacement systems shall incorporate modern software concepts and architecture, which shall include n-tier architecture, source code compliant with object-oriented programming concepts, and the use of a relational database management system for data storage. (ii) Any use of a privilege tax for purposes under this subdivision (b)(7)(B) shall only be permitted until such time as all expenses for the purchase, installation, training, maintenance and associated costs for the project as described under subdivision (b)(7)(B)(i) have been paid, or until such time as the debt for that project has been retired. (iii) For purposes of this subdivision (b)(7)(B), "debt" includes principal, interest, origination costs and related expenses, as well as any debt issued for the purposes of refinancing the original indebtedness. (8) Any legislative body that had adopted a resolution by a two-thirds (2/3) vote under subdivision (b)(5) or (b)(6) prior to August 27, 2008, shall not be required to adopt another resolution for this section to continue to apply in such county. (9) Notwithstanding any law to the contrary, in any county having a population of not less than sixteen thousand eight hundred (16,800) nor more than sixteen thousand nine hundred (16,900), according to the 2000 federal census or any subsequent federal census, upon the adoption of a resolution by two-thirds (2/3) majority vote of the county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case to be used for equipment and personnel costs of the county sheriff's department or for those purposes identified in subdivision (b)(1). (10) Notwithstanding any law to the contrary, in any county having a population of not less than one hundred eighty-three thousand one hundred (183,100) nor more than one hundred eighty-three thousand two hundred (183,200), according to the 2010 federal census or any subsequent federal census, upon the adoption of a resolution by a two-thirds (2/3) majority vote of the county legislative body, a privilege tax on litigation in all civil cases in that county may be levied in an amount not to exceed twenty-five dollars ($25.00) per case. A civil case shall not include any original proceedings brought in juvenile court where the court is exercising jurisdiction granted under title 37, chapter 1. The revenue collected from this subdivision (b)(10) shall be used exclusively for personnel for and operating costs of the circuit court.
(1) Notwithstanding any other law to the contrary, each county by resolution of its legislative body, adopted by two-thirds (2/3) majority vote, may levy a privilege tax on litigation in all civil and criminal cases instituted in the county, other than those instituted in municipal courts, in addition to all other such privilege taxes authorized by law. Any tax levy adopted under this subsection (b) shall not exceed ten dollars ($10.00) per case; and the proceeds shall be used exclusively for the purposes of jail or workhouse construction, reconstruction or upgrading, or to retire debt, including principal and interest and related expenses, on such construction, reconstruction or upgrading or for courthouse renovation.
(2) Any tax levy adopted under this subsection (b) shall only be effective until such time as all expenses of the construction, reconstruction, upgrading or renovation project have been paid, or until such time as the debt for such project has been retired. For the purposes of this subsection (b), debt includes principal, interest, origination costs and related expenses, as well as any debt issued for the purposes of refinancing the original indebtedness.
(3) Notwithstanding any other law to the contrary, the state shall not be liable for or pay the tax levied under this subsection (b) in any civil or criminal case on behalf of any individual because such individual is indigent.
(4) Notwithstanding any law to the contrary, this subsection (b) shall not apply to any publicly owned hospital in any county having a population of not less than seventy-three thousand six hundred (73,600) and not more than seventy-three thousand nine hundred (73,900), if the county commission for such county by majority vote provides that any such hospital shall be exempt.
(5) Notwithstanding any law to the contrary, upon the adoption of a resolution by a two-thirds (2/3) majority vote of a county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case.
(6) Notwithstanding any law to the contrary, upon the adoption of a resolution by a two-thirds (2/3) majority vote of a county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case, to be used exclusively for court house security, in addition to those purposes identified in subdivision (b)(1).
(7) (A) Notwithstanding any other law to the contrary, a county may adopt the privilege tax in subdivision (b)(5) or (b)(6), or both. (B) (i) Notwithstanding the exclusive use restriction in subdivision (b)(6), a county that adopts the privilege tax in subdivision (b)(5) or (b)(6), or both, may also adopt a resolution by a two-thirds (2/3) majority vote of the legislative body, to use those funds, in addition to other purposes as permitted under this section, for the purpose of obtaining and maintaining software and hardware associated with collecting, receiving and maintaining records for law enforcement agencies, including county sheriff offices, jails and municipal or metropolitan police departments. This project may include computerizing agency operations, replacing existing systems with high technology systems that collect and share data on criminal activity and historical data with other law enforcement agencies, including fusion centers, and collecting and sharing biometric information for positive criminal or inmate identification. New or replacement systems shall incorporate modern software concepts and architecture, which shall include n-tier architecture, source code compliant with object-oriented programming concepts, and the use of a relational database management system for data storage. (ii) Any use of a privilege tax for purposes under this subdivision (b)(7)(B) shall only be permitted until such time as all expenses for the purchase, installation, training, maintenance and associated costs for the project as described under subdivision (b)(7)(B)(i) have been paid, or until such time as the debt for that project has been retired. (iii) For purposes of this subdivision (b)(7)(B), "debt" includes principal, interest, origination costs and related expenses, as well as any debt issued for the purposes of refinancing the original indebtedness.
(A) Notwithstanding any other law to the contrary, a county may adopt the privilege tax in subdivision (b)(5) or (b)(6), or both.
(B) (i) Notwithstanding the exclusive use restriction in subdivision (b)(6), a county that adopts the privilege tax in subdivision (b)(5) or (b)(6), or both, may also adopt a resolution by a two-thirds (2/3) majority vote of the legislative body, to use those funds, in addition to other purposes as permitted under this section, for the purpose of obtaining and maintaining software and hardware associated with collecting, receiving and maintaining records for law enforcement agencies, including county sheriff offices, jails and municipal or metropolitan police departments. This project may include computerizing agency operations, replacing existing systems with high technology systems that collect and share data on criminal activity and historical data with other law enforcement agencies, including fusion centers, and collecting and sharing biometric information for positive criminal or inmate identification. New or replacement systems shall incorporate modern software concepts and architecture, which shall include n-tier architecture, source code compliant with object-oriented programming concepts, and the use of a relational database management system for data storage. (ii) Any use of a privilege tax for purposes under this subdivision (b)(7)(B) shall only be permitted until such time as all expenses for the purchase, installation, training, maintenance and associated costs for the project as described under subdivision (b)(7)(B)(i) have been paid, or until such time as the debt for that project has been retired. (iii) For purposes of this subdivision (b)(7)(B), "debt" includes principal, interest, origination costs and related expenses, as well as any debt issued for the purposes of refinancing the original indebtedness.
(i) Notwithstanding the exclusive use restriction in subdivision (b)(6), a county that adopts the privilege tax in subdivision (b)(5) or (b)(6), or both, may also adopt a resolution by a two-thirds (2/3) majority vote of the legislative body, to use those funds, in addition to other purposes as permitted under this section, for the purpose of obtaining and maintaining software and hardware associated with collecting, receiving and maintaining records for law enforcement agencies, including county sheriff offices, jails and municipal or metropolitan police departments. This project may include computerizing agency operations, replacing existing systems with high technology systems that collect and share data on criminal activity and historical data with other law enforcement agencies, including fusion centers, and collecting and sharing biometric information for positive criminal or inmate identification. New or replacement systems shall incorporate modern software concepts and architecture, which shall include n-tier architecture, source code compliant with object-oriented programming concepts, and the use of a relational database management system for data storage.
(ii) Any use of a privilege tax for purposes under this subdivision (b)(7)(B) shall only be permitted until such time as all expenses for the purchase, installation, training, maintenance and associated costs for the project as described under subdivision (b)(7)(B)(i) have been paid, or until such time as the debt for that project has been retired.
(iii) For purposes of this subdivision (b)(7)(B), "debt" includes principal, interest, origination costs and related expenses, as well as any debt issued for the purposes of refinancing the original indebtedness.
(8) Any legislative body that had adopted a resolution by a two-thirds (2/3) vote under subdivision (b)(5) or (b)(6) prior to August 27, 2008, shall not be required to adopt another resolution for this section to continue to apply in such county.
(9) Notwithstanding any law to the contrary, in any county having a population of not less than sixteen thousand eight hundred (16,800) nor more than sixteen thousand nine hundred (16,900), according to the 2000 federal census or any subsequent federal census, upon the adoption of a resolution by two-thirds (2/3) majority vote of the county legislative body, a privilege tax on litigation in all civil and criminal cases may be levied in an amount not to exceed twenty-five dollars ($25.00) per case to be used for equipment and personnel costs of the county sheriff's department or for those purposes identified in subdivision (b)(1).
(10) Notwithstanding any law to the contrary, in any county having a population of not less than one hundred eighty-three thousand one hundred (183,100) nor more than one hundred eighty-three thousand two hundred (183,200), according to the 2010 federal census or any subsequent federal census, upon the adoption of a resolution by a two-thirds (2/3) majority vote of the county legislative body, a privilege tax on litigation in all civil cases in that county may be levied in an amount not to exceed twenty-five dollars ($25.00) per case. A civil case shall not include any original proceedings brought in juvenile court where the court is exercising jurisdiction granted under title 37, chapter 1. The revenue collected from this subdivision (b)(10) shall be used exclusively for personnel for and operating costs of the circuit court.
(c) (1) Notwithstanding any law to the contrary, a pilot project concerning drug testing in public schools may be conducted in accordance with this subsection (c). (2) For the purposes of such pilot project, Scott County, or any municipality within such county, is authorized, by a two-thirds (2/3) vote of its legislative body, to levy an additional litigation tax per case, to be set by the county commission or municipal legislative body, as applicable, and to be denominated as part of the court costs, in matters before the local general sessions, juvenile, and municipal courts. (3) Any revenue generated by Scott County, or a municipality within such county, pursuant to subdivision (c)(2), shall be used exclusively to support local nonprofit drug testing programs authorized to operate in the public school system, and shall be distributed on a monthly basis by the county or municipality to such authorized local nonprofit drug testing program. (4) The taxes levied by this subsection (c) shall be in addition to any other taxes levied on litigation. (5) The department of education is authorized to request information from Scott County on the results of the pilot project, and to recommend to the general assembly, or other local education agency, any element of the pilot project which may have statewide applicability.
(1) Notwithstanding any law to the contrary, a pilot project concerning drug testing in public schools may be conducted in accordance with this subsection (c).
(2) For the purposes of such pilot project, Scott County, or any municipality within such county, is authorized, by a two-thirds (2/3) vote of its legislative body, to levy an additional litigation tax per case, to be set by the county commission or municipal legislative body, as applicable, and to be denominated as part of the court costs, in matters before the local general sessions, juvenile, and municipal courts.
(3) Any revenue generated by Scott County, or a municipality within such county, pursuant to subdivision (c)(2), shall be used exclusively to support local nonprofit drug testing programs authorized to operate in the public school system, and shall be distributed on a monthly basis by the county or municipality to such authorized local nonprofit drug testing program.
(4) The taxes levied by this subsection (c) shall be in addition to any other taxes levied on litigation.
(5) The department of education is authorized to request information from Scott County on the results of the pilot project, and to recommend to the general assembly, or other local education agency, any element of the pilot project which may have statewide applicability.
(d) Notwithstanding any other law to the contrary, any county having a population of not less than sixteen thousand six hundred (16,600) nor more than sixteen thousand seven hundred (16,700), according to the 2000 federal census or any subsequent federal census, may, by a two-thirds (2/3) vote of its legislative body, levy an additional litigation tax of twenty-five dollars ($25.00) in all criminal cases instituted in the county. Such tax is in addition to all other such privilege taxes authorized by law. Any revenue collected pursuant to this subsection (d) shall be deposited in the county general fund for the sole purpose of providing grants for services in support of physically and sexually abused children.
(e) Notwithstanding any other law to the contrary, any county having a population of not less than thirty nine thousand fifty (39,050) nor more than thirty nine thousand one hundred fifty (39,150), according to the 2000 federal census or any subsequent federal census, may, by a two-thirds (2/3) vote of its legislative body, levy an additional litigation tax of five dollars ($5.00) in all civil and criminal cases instituted in the county. Such tax is in addition to all other such privilege taxes authorized by law. Any revenue collected pursuant to this subsection (e) shall be deposited in the county general fund for the sole purpose of providing grants for services to children provided by the Tennessee Court Appointed Special Advocates Association (CASA).
(f) (1) In addition to any other tax imposed pursuant to this chapter, there is levied a privilege tax on litigation in all civil and criminal cases instituted in the general sessions court in any county having a population of not less than thirty-five thousand six hundred (35,600) nor more than thirty-five thousand seven hundred (35,700), according to the 2010 federal census or any subsequent federal census, in an amount not to exceed four dollars seventy-five cents ($4.75) and upon the adoption of a resolution by a two-thirds (2/3) majority vote of the county legislative body. (2) Notwithstanding the apportionment provisions of § 67-4-606 , any revenue collected pursuant to this subsection (f) shall be deposited in the county general fund, with the proceeds to be used exclusively for the funding of the general sessions court, and for ensuring compliance with fire codes for the existing courthouse justice center facilities. No proceeds derived from the tax shall be used to increase or decrease the salary of the general sessions judge during such judge's term in office. All expenditures made for courthouse justice center facilities in accordance with this subsection (f) shall be administered by the county sheriff, subject to the appropriation of funds for such purposes by the county legislative body. (3) No privilege tax shall be levied on litigation in accordance with this subsection (f) on or after July 1, 2020; provided, however, that this subdivision (f)(3) shall not be construed to absolve any person of liability for any litigation tax duly imposed by this subsection (f) prior to July 1, 2020.
(1) In addition to any other tax imposed pursuant to this chapter, there is levied a privilege tax on litigation in all civil and criminal cases instituted in the general sessions court in any county having a population of not less than thirty-five thousand six hundred (35,600) nor more than thirty-five thousand seven hundred (35,700), according to the 2010 federal census or any subsequent federal census, in an amount not to exceed four dollars seventy-five cents ($4.75) and upon the adoption of a resolution by a two-thirds (2/3) majority vote of the county legislative body.
(2) Notwithstanding the apportionment provisions of § 67-4-606 , any revenue collected pursuant to this subsection (f) shall be deposited in the county general fund, with the proceeds to be used exclusively for the funding of the general sessions court, and for ensuring compliance with fire codes for the existing courthouse justice center facilities. No proceeds derived from the tax shall be used to increase or decrease the salary of the general sessions judge during such judge's term in office. All expenditures made for courthouse justice center facilities in accordance with this subsection (f) shall be administered by the county sheriff, subject to the appropriation of funds for such purposes by the county legislative body.
(3) No privilege tax shall be levied on litigation in accordance with this subsection (f) on or after July 1, 2020; provided, however, that this subdivision (f)(3) shall not be construed to absolve any person of liability for any litigation tax duly imposed by this subsection (f) prior to July 1, 2020.
(g) (1) In addition to any other tax imposed pursuant to this chapter, by resolution adopted by a two-thirds (2/3) majority vote of the county legislative body, a privilege tax may be levied on litigation in all criminal court, fourth circuit court, and general sessions court-criminal division cases, in any county having a population of not less than four hundred thirty-two thousand two hundred (432,200) nor more than four hundred thirty-two thousand three hundred (432,300), according to the 2010 federal census or any subsequent federal census, in an amount not to exceed five dollars ($5.00). (2) Notwithstanding the apportionment provisions of § 67-4-606 , any revenue collected pursuant to this subsection (g) shall be retained by the clerk, with the proceeds to be used exclusively by the clerk of the fourth circuit court.
(1) In addition to any other tax imposed pursuant to this chapter, by resolution adopted by a two-thirds (2/3) majority vote of the county legislative body, a privilege tax may be levied on litigation in all criminal court, fourth circuit court, and general sessions court-criminal division cases, in any county having a population of not less than four hundred thirty-two thousand two hundred (432,200) nor more than four hundred thirty-two thousand three hundred (432,300), according to the 2010 federal census or any subsequent federal census, in an amount not to exceed five dollars ($5.00).
(2) Notwithstanding the apportionment provisions of § 67-4-606 , any revenue collected pursuant to this subsection (g) shall be retained by the clerk, with the proceeds to be used exclusively by the clerk of the fourth circuit court.
(h) Notwithstanding the apportionment provisions of § 67-4-606 or this section, upon the adoption of a resolution by a two-thirds (2/3) majority vote of a county legislative body, any amounts collected pursuant to this section may be used by the county legislative body for substance abuse prevention purposes in addition to other purposes identified by this section.
(i) Notwithstanding any law to the contrary, any county having a population of not less than two hundred sixty-two thousand six hundred (262,600) nor more than two hundred sixty-two thousand seven hundred (262,700), according to the 2010 federal census or any subsequent federal census, may, upon the adoption of a resolution by two-thirds (2/3) majority vote of the county legislative body, levy an additional privilege tax on litigation in all civil and criminal cases in an amount not to exceed fifty dollars ($50.00) per case, to be used for jail construction and maintenance, workhouse construction and maintenance, juvenile detention center construction and maintenance, or courthouse construction and maintenance, or to retire debt, including principal and interest and related expenses, on such jail, workhouse, juvenile detention center, and courthouse construction and maintenance projects.
(j) Notwithstanding any law to the contrary, any county having a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900) according to the 2010 federal census or any subsequent federal census, may, upon the adoption of a resolution by two-thirds (2/3) majority vote of the county legislative body, levy an additional privilege tax on litigation in all civil and criminal cases in an amount not to exceed one hundred dollars ($100) per case, to be used for the construction of a building, separate from the courthouse, that would house legal proceedings and offices directly involved with the court system, and to renovate the county courthouse, or to retire debt, including principal and interest and related expenses, on such building and courthouse construction and maintenance projects.
(k) Notwithstanding § 67-1-602 , a county continues to have the authority to levy a local litigation tax on an adoption proceeding in chancery, circuit, or juvenile court, and the exemption provided in § 67-4-604 (b)(3) does not limit or repeal such authority.
Amended by 2023 Tenn. Acts, ch. 370, s 2, eff. 7/1/2023.
Amended by 2018 Tenn. Acts, ch. 797, s 1, eff. 7/1/2018.
Amended by 2016 Tenn. Acts, ch. 945, s 1, eff. 7/1/2016.
Amended by 2016 Tenn. Acts, ch. 897, s 1, eff. 4/27/2016.
Amended by 2016 Tenn. Acts, ch. 661, s 1, eff. 3/29/2016.
Amended by 2015 Tenn. Acts, ch. 327, s 1, eff. 4/28/2015.
Amended by 2013 Tenn. Acts, ch. 450, s 1, eff. 5/16/2013.
Acts 1937, ch. 108, art. 2, § 2; C. Supp. 1950, § 1248.3 (Williams, § 1248.119); impl. am. Acts 1959, ch. 9, § 14; Acts 1981, ch. 488, § 7; T.C.A. (orig. ed.), § 67-4101; Acts 2000, ch. 886, §§ 1, 2; 2001, ch. 225, §§ 1, 2; 2004, ch. 861, § 1; 2004, ch. 945, § 1; 2006, ch. 958, §§ 1 - 15; 2007 , ch. 146, §§ 1-3; 2008 , ch. 692, §§ 1-3; 2008 , ch. 870, §§ 1, 2; 2008 , ch. 961, §§ 1, 2; 2008 , ch. 1187, § 1; 2011 , ch. 496, § 1; 2012 , ch. 659, § 1.
Tenn. Code Ann. § 67-4-104 — TN Code / Title 67 / Chapter 4 / Section 67-4-104
Issuance of license
Status: in_force

(a) Licenses for exercising all privileges for which license provisions are not otherwise made shall be issued on the applicant's paying to the clerk or other proper officer the specific tax laid on the license and the fees. (b) Except as otherwise specifically provided, it is lawful for county clerks to issue licenses by the quarter for the exercise of any privilege. Code 1858, § 702 (deriv. Acts 1847-1848, ch. 161, § 20); Acts 1883, ch. 29, § 1; Shan., §§ 1001, 1003; mod. Code 1932, §§ 1729, 1731; modified; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5302, 67-5303.
(a) Licenses for exercising all privileges for which license provisions are not otherwise made shall be issued on the applicant's paying to the clerk or other proper officer the specific tax laid on the license and the fees.
(b) Except as otherwise specifically provided, it is lawful for county clerks to issue licenses by the quarter for the exercise of any privilege.
Code 1858, § 702 (deriv. Acts 1847-1848, ch. 161, § 20); Acts 1883, ch. 29, § 1; Shan., §§ 1001, 1003; mod. Code 1932, §§ 1729, 1731; modified; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5302, 67-5303.
Tenn. Code Ann. § 67-6-231 — TN Code / Title 67 / Chapter 6 / Section 67-6-231
Retail sale, lease, licensing or use of computer software
Status: in_force

(a) The retail sale, lease, licensing or use of computer software in this state, including prewritten and custom computer software, shall be subject to the tax levied by this chapter, regardless of whether the software is delivered electronically, delivered by use of tangible storage media, loaded or programmed into a computer, created on the premises of the consumer or otherwise provided. The tax shall be levied on the sales price or purchase price of the computer software at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 . (b) For purposes of subsection (a), "use of computer software" includes the access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer. If the customer accesses the software from a location in this state as indicated by the residential street address or the primary business address of the customer, such access shall be deemed equivalent to the sale or licensing of the software and electronic delivery of the software for use in this state. If the sales price or purchase price of the software relates to users located both in this state and outside this state as indicated by a residential street or business address, the dealer or customer may allocate to this state a percentage of the sales price or purchase price that equals the percentage of users in this state. Any dealer that purchases computer software only for the purpose of reselling access and use of such software as described in this subsection (b) shall be entitled to purchase such software exempt from the tax imposed by this chapter, subject to the same rules that apply generally to any sale of tangible personal property for resale; provided, however, that software purchased by a qualified data center for access and use by an affiliated company, as defined by § 67-6-395(c) , shall be deemed to be used and consumed by the qualified data center and not resold to the affiliated company. Nothing in this subsection (b) shall be construed to impose a tax on any services that are not currently subject to tax under this chapter, such as, but not limited to, information or data processing services, including the capability of the customer to analyze such information or data provided by the dealer; payment or transaction processing services; payroll processing services; billing and collection services; internet access; the storage of data, digital codes, or computer software; or the service of converting, managing, and distributing digital products. Amended by 2015 Tenn. Acts, ch. 514,s 22, eff. 7/1/2015. Amended by 2015 Tenn. Acts, ch. 273,s 5, eff. 10/1/2015. Acts 2003, ch. 357, § 38; 2004, ch. 959, §§ 61, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 86; 2009, ch. 530, § 52.
(a) The retail sale, lease, licensing or use of computer software in this state, including prewritten and custom computer software, shall be subject to the tax levied by this chapter, regardless of whether the software is delivered electronically, delivered by use of tangible storage media, loaded or programmed into a computer, created on the premises of the consumer or otherwise provided. The tax shall be levied on the sales price or purchase price of the computer software at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 .
(b) For purposes of subsection (a), "use of computer software" includes the access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer. If the customer accesses the software from a location in this state as indicated by the residential street address or the primary business address of the customer, such access shall be deemed equivalent to the sale or licensing of the software and electronic delivery of the software for use in this state. If the sales price or purchase price of the software relates to users located both in this state and outside this state as indicated by a residential street or business address, the dealer or customer may allocate to this state a percentage of the sales price or purchase price that equals the percentage of users in this state. Any dealer that purchases computer software only for the purpose of reselling access and use of such software as described in this subsection (b) shall be entitled to purchase such software exempt from the tax imposed by this chapter, subject to the same rules that apply generally to any sale of tangible personal property for resale; provided, however, that software purchased by a qualified data center for access and use by an affiliated company, as defined by § 67-6-395(c) , shall be deemed to be used and consumed by the qualified data center and not resold to the affiliated company. Nothing in this subsection (b) shall be construed to impose a tax on any services that are not currently subject to tax under this chapter, such as, but not limited to, information or data processing services, including the capability of the customer to analyze such information or data provided by the dealer; payment or transaction processing services; payroll processing services; billing and collection services; internet access; the storage of data, digital codes, or computer software; or the service of converting, managing, and distributing digital products.
Amended by 2015 Tenn. Acts, ch. 514,s 22, eff. 7/1/2015.
Amended by 2015 Tenn. Acts, ch. 273,s 5, eff. 10/1/2015.
Acts 2003, ch. 357, § 38; 2004, ch. 959, §§ 61, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 86; 2009, ch. 530, § 52.
Tenn. Code Ann. § 67-1-1712 — TN Code / Title 67 / Chapter 1 / Section 67-1-1712
Certified service provider
Status: in_force

(a) A certified service provider and the department shall comply with the privacy policy of the Streamlined Sales and Use Tax Agreement, and the policy is enforceable by the attorney general and reporter. (b) Returns and tax information of a Model 1 seller may be disclosed to the seller's certified service provider. Acts 2003, ch. 357, § 1; 2004, ch. 959, §§ 50, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 55.
(a) A certified service provider and the department shall comply with the privacy policy of the Streamlined Sales and Use Tax Agreement, and the policy is enforceable by the attorney general and reporter.
(b) Returns and tax information of a Model 1 seller may be disclosed to the seller's certified service provider.
Acts 2003, ch. 357, § 1; 2004, ch. 959, §§ 50, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 55.
Tenn. Code Ann. § 67-1-603 — TN Code / Title 67 / Chapter 1 / Section 67-1-603
Revenue used to discharge debt - Special funds
Status: in_force

(a) All counties that levy and collect taxes for special purposes or to pay off any bonded indebtedness are empowered, through the county legislative bodies, to appropriate and use the funds levied and collected for such purposes to discharge any outstanding bonded indebtedness of the counties. (b) Such counties have the authority, through the county legislative bodies, to place all the funds levied and collected for special purposes in one (1) fund, to be known as the special fund of the counties, and to appropriate and use the money for the purpose of discharging any bonded indebtedness of the counties. Acts 1907, ch. 573, §§ 1, 2; Shan., §§ 648a1, 648a2; Code 1932, §§ 1046, 1047; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), §§ 67-1002, 67-1003.
(a) All counties that levy and collect taxes for special purposes or to pay off any bonded indebtedness are empowered, through the county legislative bodies, to appropriate and use the funds levied and collected for such purposes to discharge any outstanding bonded indebtedness of the counties.
(b) Such counties have the authority, through the county legislative bodies, to place all the funds levied and collected for special purposes in one (1) fund, to be known as the special fund of the counties, and to appropriate and use the money for the purpose of discharging any bonded indebtedness of the counties.
Acts 1907, ch. 573, §§ 1, 2; Shan., §§ 648a1, 648a2; Code 1932, §§ 1046, 1047; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), §§ 67-1002, 67-1003.
Tenn. Code Ann. § 67-1-502 — TN Code / Title 67 / Chapter 1 / Section 67-1-502
Election of assessor - Term
Status: in_force

An assessor of property shall be elected by the qualified voters of each county and shall hold office for a term of four (4) years and until the assessor's successor is elected and qualified. Acts 1973, ch. 226, § 3; 1978, ch. 934, § 25; T.C.A., § 67-301.
An assessor of property shall be elected by the qualified voters of each county and shall hold office for a term of four (4) years and until the assessor's successor is elected and qualified.
Acts 1973, ch. 226, § 3; 1978, ch. 934, § 25; T.C.A., § 67-301.
Tenn. Code Ann. § 67-4-2610 — TN Code / Title 67 / Chapter 4 / Section 67-4-2610
Persons enforcing part have power and authority of police officers - Concurrent authority of highway patrol - Authority to be armed
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. (b) The highway patrol shall likewise have concurrent authority to assist in the enforcement of this part. (c) Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce this part, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing this part. (d) Nothing in this part shall be construed to limit the authority of the department of revenue or the attorney general's office as otherwise provided by law. Added by 2014 Tenn. Acts, ch. 749,s 9, eff. 4/22/2014.
(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.
(b) The highway patrol shall likewise have concurrent authority to assist in the enforcement of this part.
(c) Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce this part, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing this part.
(d) Nothing in this part shall be construed to limit the authority of the department of revenue or the attorney general's office as otherwise provided by law.
Added by 2014 Tenn. Acts, ch. 749,s 9, eff. 4/22/2014.
Tenn. Code Ann. § 67-1-801 — TN Code / Title 67 / Chapter 1 / Section 67-1-801
Rate of penalty and interest
Status: in_force

(a) (1) (A) When any person liable to pay any tax that is collected or administered by the commissioner of revenue fails to pay the tax, or any portion of the tax, on or before the date when such tax shall be required to be paid, interest shall be added to the amount of tax due, in addition to any penalty provided by law, at a rate to be determined by the commissioner in the manner provided in this subsection (a). (B) The rate of interest determined by the commissioner shall be the formula rate of interest last published in the Tennessee Administrative Register, pursuant to title 47, chapter 14. (C) The commissioner shall determine the rate of interest by causing notice of such rate to be filed with the secretary of state on July 1 each year, for publication in the Tennessee Administrative Register. (D) The rate of interest determined by the commissioner shall become effective on July 1 of each year, and shall apply to all assessments of interest on and after July 1 of each year, until July 1 of the following year when the rate of interest shall be redetermined by the commissioner. (E) The determination of the commissioner of the rate of interest on delinquent and deficient tax payments and the filing of notice thereof, as provided for in this chapter shall not constitute a rule under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. (2) All delinquent or deficient payments of taxes, either administered or collected by the commissioner, shall accrue interest from the date delinquent or deficient until paid. For periods prior to the date of final assessment, interest shall accrue at the prevailing rate in effect on the date of the final assessment, regardless of the taxable period involved. For periods subsequent to the date of final assessment, interest shall accrue at the prevailing rate in effect on the date of the accrual of such interest. (3) Any interest imposed on delinquent or deficient tax payments shall be considered part of such delinquent or deficient taxes and shall be payable to and collectible by the commissioner in the same manner as the tax is paid and collected. (4) (A) In any case where the commissioner, in the commissioner's discretion, agrees to permit a taxpayer to pay a tax liability to the department in installments over an extended period, the interest payable on the liability shall be computed at the time the taxpayer executes an agreement to do so. (B) The interest shall be computed at a rate not to exceed the highest rate allowable by law in Tennessee on short-term business loans and upon the basis of the total tax, penalty and interest owed by the taxpayer at the time the agreement is made. (C) If the taxpayer makes all of the monthly installment payments on a timely basis, no additional interest shall be computed on the liability covered by the agreement. (D) If an installment payment is delinquent, additional interest shall be computed on the delinquency at the stated rate, and penalty shall be computed only if allowed by any other law. (E) Any change in the interest rate shall be effective only after a notice of the change has been filed with the secretary of state. This notice shall not constitute a rule under the Uniform Administrative Procedures Act. (5) Tax returns filed prior to the due date shall be deemed to be filed on the due date, rather than on the date actually filed. (6) Notwithstanding this section or any law to the contrary, no interest shall be imposed on delinquent or deficient payments of litigation taxes to be collected by the clerk of the appellate courts. (b) (1) (A) When it is determined by administrative review that a person is entitled to a refund or credit of any tax collected or administered by the commissioner, and such person is not a debtor as defined in § 67-1-1808 , interest shall be added to the amount of refund or credit due, beginning forty-five (45) days from the date the commissioner receives proper proof to verify that the refund or credit is due and payable. In the case of a taxpayer who is a debtor as defined in § 67-1-1808 , when it is determined by administrative review that such taxpayer is entitled to a refund or credit of any tax collected or administered by the commissioner, interest shall be added to the amount of refund or credit due, beginning ninety (90) days from the date the commissioner receives proper proof to verify that the refund or credit is due and payable. (B) Notwithstanding subdivision (b)(1)(A), interest must not be added to any refund paid pursuant to § 67-4-2122 until ninety (90) days from the date the commissioner receives the refund claim and proper proof to verify that the refund or credit is due and payable. (2) When it is determined by court order that a person is entitled to a refund or credit of any tax collected or administered by the commissioner, interest shall be added to the amount of refund or credit due, beginning: (A) Forty-five (45) days from the date of filing a claim for refund, pursuant to § 67-1-1802(a) ; (B) Forty-five (45) days from the date of waiver by the commissioner, pursuant to § 67-1-1802(c)(3) ; (C) On the date of payment, in the case of any tax collected after suit was filed under § 67-1-1801 ; or (D) Ninety (90) days from the date of filing a claim for refund in the case of a taxpayer who is a debtor as defined in § 67-1-1808 . (3) (A) The rate of interest to be paid pursuant to this subsection (b) shall be determined as provided in subsection (a). (B) Notwithstanding subdivision (b)(3)(A), the rate of interest is the rate established by 26 U.S.C. § 6621(a)(1) for a large corporate overpayment in the amount of the federal short-term rate plus five-tenths (0.5) of a percentage point for any refund issued based on the allegation that the franchise tax in chapter 4, part 21, of this title or any provision of chapter 4, part 21, is unconstitutional by failing the internal consistency test. (4) Except for taxes collected after suit is filed under § 67-1-1801 , no interest shall be added to any refund made, or credit given, by the commissioner for which no claim for refund or application for credit is made by the taxpayer, pursuant to § 67-1-1802(a) , or for which the requirement that the taxpayer file a claim for refund is waived by the commissioner, pursuant to § 67-1-1802(c)(3) . (c) Notwithstanding this section, interest added to highway user fuel tax due or interest added to refunds of such taxes shall be computed in accordance with [former] § 67-3-710 [repealed]. Amended by 2024 Tenn. Acts, ch. 950,s 5, eff. 5/10/2024. Amended by 2024 Tenn. Acts, ch. 950,s 4, eff. 5/10/2024. Amended by 2014 Tenn. Acts, ch. 854, s 3, eff. 1/1/2015. Acts 1907, ch. 602, §§ 48, 73; Shan., §§ 865a2, 865a3; Acts 1923, ch. 77, § 1; mod. Code 1932, §§ 1547, 1548; Acts 1971, ch. 380, § 1; 1974, ch. 693, § 1; 1976, ch. 429, § 1; 1978, ch. 802, § 1; 1980, ch. 885, § 1; modified; Acts 1982, ch. 883, §§ 1-3; 1983, ch. 62, §§ 1, 2; 1983, ch. 238, §§ 3, 4; 1983, ch. 430, § 2; T.C.A. (orig. ed.), §§ 67-112, 67-1105(b), 67-1106; Acts 1984, ch. 580, § 1; 1985, ch. 203, §§ 1, 2; 1986, ch. 749, § 3; 1986, ch. 851, § 1; 1987, ch. 2, §§ 1, 2; 1988, ch. 526, § 5; 1988, ch. 795, §§ 17, 18; 1989, ch. 291, § 4; 1989, ch. 550, § 4; 1993, ch. 142, § 15; 2002, ch. 559, § 3; 2005, ch. 499, § 28; 2010 , ch. 1113, §§ 2, 3.
(a) (1) (A) When any person liable to pay any tax that is collected or administered by the commissioner of revenue fails to pay the tax, or any portion of the tax, on or before the date when such tax shall be required to be paid, interest shall be added to the amount of tax due, in addition to any penalty provided by law, at a rate to be determined by the commissioner in the manner provided in this subsection (a). (B) The rate of interest determined by the commissioner shall be the formula rate of interest last published in the Tennessee Administrative Register, pursuant to title 47, chapter 14. (C) The commissioner shall determine the rate of interest by causing notice of such rate to be filed with the secretary of state on July 1 each year, for publication in the Tennessee Administrative Register. (D) The rate of interest determined by the commissioner shall become effective on July 1 of each year, and shall apply to all assessments of interest on and after July 1 of each year, until July 1 of the following year when the rate of interest shall be redetermined by the commissioner. (E) The determination of the commissioner of the rate of interest on delinquent and deficient tax payments and the filing of notice thereof, as provided for in this chapter shall not constitute a rule under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. (2) All delinquent or deficient payments of taxes, either administered or collected by the commissioner, shall accrue interest from the date delinquent or deficient until paid. For periods prior to the date of final assessment, interest shall accrue at the prevailing rate in effect on the date of the final assessment, regardless of the taxable period involved. For periods subsequent to the date of final assessment, interest shall accrue at the prevailing rate in effect on the date of the accrual of such interest. (3) Any interest imposed on delinquent or deficient tax payments shall be considered part of such delinquent or deficient taxes and shall be payable to and collectible by the commissioner in the same manner as the tax is paid and collected. (4) (A) In any case where the commissioner, in the commissioner's discretion, agrees to permit a taxpayer to pay a tax liability to the department in installments over an extended period, the interest payable on the liability shall be computed at the time the taxpayer executes an agreement to do so. (B) The interest shall be computed at a rate not to exceed the highest rate allowable by law in Tennessee on short-term business loans and upon the basis of the total tax, penalty and interest owed by the taxpayer at the time the agreement is made. (C) If the taxpayer makes all of the monthly installment payments on a timely basis, no additional interest shall be computed on the liability covered by the agreement. (D) If an installment payment is delinquent, additional interest shall be computed on the delinquency at the stated rate, and penalty shall be computed only if allowed by any other law. (E) Any change in the interest rate shall be effective only after a notice of the change has been filed with the secretary of state. This notice shall not constitute a rule under the Uniform Administrative Procedures Act. (5) Tax returns filed prior to the due date shall be deemed to be filed on the due date, rather than on the date actually filed. (6) Notwithstanding this section or any law to the contrary, no interest shall be imposed on delinquent or deficient payments of litigation taxes to be collected by the clerk of the appellate courts.
(1) (A) When any person liable to pay any tax that is collected or administered by the commissioner of revenue fails to pay the tax, or any portion of the tax, on or before the date when such tax shall be required to be paid, interest shall be added to the amount of tax due, in addition to any penalty provided by law, at a rate to be determined by the commissioner in the manner provided in this subsection (a). (B) The rate of interest determined by the commissioner shall be the formula rate of interest last published in the Tennessee Administrative Register, pursuant to title 47, chapter 14. (C) The commissioner shall determine the rate of interest by causing notice of such rate to be filed with the secretary of state on July 1 each year, for publication in the Tennessee Administrative Register. (D) The rate of interest determined by the commissioner shall become effective on July 1 of each year, and shall apply to all assessments of interest on and after July 1 of each year, until July 1 of the following year when the rate of interest shall be redetermined by the commissioner. (E) The determination of the commissioner of the rate of interest on delinquent and deficient tax payments and the filing of notice thereof, as provided for in this chapter shall not constitute a rule under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
(A) When any person liable to pay any tax that is collected or administered by the commissioner of revenue fails to pay the tax, or any portion of the tax, on or before the date when such tax shall be required to be paid, interest shall be added to the amount of tax due, in addition to any penalty provided by law, at a rate to be determined by the commissioner in the manner provided in this subsection (a).
(B) The rate of interest determined by the commissioner shall be the formula rate of interest last published in the Tennessee Administrative Register, pursuant to title 47, chapter 14.
(C) The commissioner shall determine the rate of interest by causing notice of such rate to be filed with the secretary of state on July 1 each year, for publication in the Tennessee Administrative Register.
(D) The rate of interest determined by the commissioner shall become effective on July 1 of each year, and shall apply to all assessments of interest on and after July 1 of each year, until July 1 of the following year when the rate of interest shall be redetermined by the commissioner.
(E) The determination of the commissioner of the rate of interest on delinquent and deficient tax payments and the filing of notice thereof, as provided for in this chapter shall not constitute a rule under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
(2) All delinquent or deficient payments of taxes, either administered or collected by the commissioner, shall accrue interest from the date delinquent or deficient until paid. For periods prior to the date of final assessment, interest shall accrue at the prevailing rate in effect on the date of the final assessment, regardless of the taxable period involved. For periods subsequent to the date of final assessment, interest shall accrue at the prevailing rate in effect on the date of the accrual of such interest.
(3) Any interest imposed on delinquent or deficient tax payments shall be considered part of such delinquent or deficient taxes and shall be payable to and collectible by the commissioner in the same manner as the tax is paid and collected.
(4) (A) In any case where the commissioner, in the commissioner's discretion, agrees to permit a taxpayer to pay a tax liability to the department in installments over an extended period, the interest payable on the liability shall be computed at the time the taxpayer executes an agreement to do so. (B) The interest shall be computed at a rate not to exceed the highest rate allowable by law in Tennessee on short-term business loans and upon the basis of the total tax, penalty and interest owed by the taxpayer at the time the agreement is made. (C) If the taxpayer makes all of the monthly installment payments on a timely basis, no additional interest shall be computed on the liability covered by the agreement. (D) If an installment payment is delinquent, additional interest shall be computed on the delinquency at the stated rate, and penalty shall be computed only if allowed by any other law. (E) Any change in the interest rate shall be effective only after a notice of the change has been filed with the secretary of state. This notice shall not constitute a rule under the Uniform Administrative Procedures Act.
(A) In any case where the commissioner, in the commissioner's discretion, agrees to permit a taxpayer to pay a tax liability to the department in installments over an extended period, the interest payable on the liability shall be computed at the time the taxpayer executes an agreement to do so.
(B) The interest shall be computed at a rate not to exceed the highest rate allowable by law in Tennessee on short-term business loans and upon the basis of the total tax, penalty and interest owed by the taxpayer at the time the agreement is made.
(C) If the taxpayer makes all of the monthly installment payments on a timely basis, no additional interest shall be computed on the liability covered by the agreement.
(D) If an installment payment is delinquent, additional interest shall be computed on the delinquency at the stated rate, and penalty shall be computed only if allowed by any other law.
(E) Any change in the interest rate shall be effective only after a notice of the change has been filed with the secretary of state. This notice shall not constitute a rule under the Uniform Administrative Procedures Act.
(5) Tax returns filed prior to the due date shall be deemed to be filed on the due date, rather than on the date actually filed.
(6) Notwithstanding this section or any law to the contrary, no interest shall be imposed on delinquent or deficient payments of litigation taxes to be collected by the clerk of the appellate courts.
(b) (1) (A) When it is determined by administrative review that a person is entitled to a refund or credit of any tax collected or administered by the commissioner, and such person is not a debtor as defined in § 67-1-1808 , interest shall be added to the amount of refund or credit due, beginning forty-five (45) days from the date the commissioner receives proper proof to verify that the refund or credit is due and payable. In the case of a taxpayer who is a debtor as defined in § 67-1-1808 , when it is determined by administrative review that such taxpayer is entitled to a refund or credit of any tax collected or administered by the commissioner, interest shall be added to the amount of refund or credit due, beginning ninety (90) days from the date the commissioner receives proper proof to verify that the refund or credit is due and payable. (B) Notwithstanding subdivision (b)(1)(A), interest must not be added to any refund paid pursuant to § 67-4-2122 until ninety (90) days from the date the commissioner receives the refund claim and proper proof to verify that the refund or credit is due and payable. (2) When it is determined by court order that a person is entitled to a refund or credit of any tax collected or administered by the commissioner, interest shall be added to the amount of refund or credit due, beginning: (A) Forty-five (45) days from the date of filing a claim for refund, pursuant to § 67-1-1802(a) ; (B) Forty-five (45) days from the date of waiver by the commissioner, pursuant to § 67-1-1802(c)(3) ; (C) On the date of payment, in the case of any tax collected after suit was filed under § 67-1-1801 ; or (D) Ninety (90) days from the date of filing a claim for refund in the case of a taxpayer who is a debtor as defined in § 67-1-1808 . (3) (A) The rate of interest to be paid pursuant to this subsection (b) shall be determined as provided in subsection (a). (B) Notwithstanding subdivision (b)(3)(A), the rate of interest is the rate established by 26 U.S.C. § 6621(a)(1) for a large corporate overpayment in the amount of the federal short-term rate plus five-tenths (0.5) of a percentage point for any refund issued based on the allegation that the franchise tax in chapter 4, part 21, of this title or any provision of chapter 4, part 21, is unconstitutional by failing the internal consistency test. (4) Except for taxes collected after suit is filed under § 67-1-1801 , no interest shall be added to any refund made, or credit given, by the commissioner for which no claim for refund or application for credit is made by the taxpayer, pursuant to § 67-1-1802(a) , or for which the requirement that the taxpayer file a claim for refund is waived by the commissioner, pursuant to § 67-1-1802(c)(3) .
(1) (A) When it is determined by administrative review that a person is entitled to a refund or credit of any tax collected or administered by the commissioner, and such person is not a debtor as defined in § 67-1-1808 , interest shall be added to the amount of refund or credit due, beginning forty-five (45) days from the date the commissioner receives proper proof to verify that the refund or credit is due and payable. In the case of a taxpayer who is a debtor as defined in § 67-1-1808 , when it is determined by administrative review that such taxpayer is entitled to a refund or credit of any tax collected or administered by the commissioner, interest shall be added to the amount of refund or credit due, beginning ninety (90) days from the date the commissioner receives proper proof to verify that the refund or credit is due and payable. (B) Notwithstanding subdivision (b)(1)(A), interest must not be added to any refund paid pursuant to § 67-4-2122 until ninety (90) days from the date the commissioner receives the refund claim and proper proof to verify that the refund or credit is due and payable.
(A) When it is determined by administrative review that a person is entitled to a refund or credit of any tax collected or administered by the commissioner, and such person is not a debtor as defined in § 67-1-1808 , interest shall be added to the amount of refund or credit due, beginning forty-five (45) days from the date the commissioner receives proper proof to verify that the refund or credit is due and payable. In the case of a taxpayer who is a debtor as defined in § 67-1-1808 , when it is determined by administrative review that such taxpayer is entitled to a refund or credit of any tax collected or administered by the commissioner, interest shall be added to the amount of refund or credit due, beginning ninety (90) days from the date the commissioner receives proper proof to verify that the refund or credit is due and payable.
(B) Notwithstanding subdivision (b)(1)(A), interest must not be added to any refund paid pursuant to § 67-4-2122 until ninety (90) days from the date the commissioner receives the refund claim and proper proof to verify that the refund or credit is due and payable.
(2) When it is determined by court order that a person is entitled to a refund or credit of any tax collected or administered by the commissioner, interest shall be added to the amount of refund or credit due, beginning: (A) Forty-five (45) days from the date of filing a claim for refund, pursuant to § 67-1-1802(a) ; (B) Forty-five (45) days from the date of waiver by the commissioner, pursuant to § 67-1-1802(c)(3) ; (C) On the date of payment, in the case of any tax collected after suit was filed under § 67-1-1801 ; or (D) Ninety (90) days from the date of filing a claim for refund in the case of a taxpayer who is a debtor as defined in § 67-1-1808 .
(A) Forty-five (45) days from the date of filing a claim for refund, pursuant to § 67-1-1802(a) ;
(B) Forty-five (45) days from the date of waiver by the commissioner, pursuant to § 67-1-1802(c)(3) ;
(C) On the date of payment, in the case of any tax collected after suit was filed under § 67-1-1801 ; or
(D) Ninety (90) days from the date of filing a claim for refund in the case of a taxpayer who is a debtor as defined in § 67-1-1808 .
(3) (A) The rate of interest to be paid pursuant to this subsection (b) shall be determined as provided in subsection (a). (B) Notwithstanding subdivision (b)(3)(A), the rate of interest is the rate established by 26 U.S.C. § 6621(a)(1) for a large corporate overpayment in the amount of the federal short-term rate plus five-tenths (0.5) of a percentage point for any refund issued based on the allegation that the franchise tax in chapter 4, part 21, of this title or any provision of chapter 4, part 21, is unconstitutional by failing the internal consistency test.
(A) The rate of interest to be paid pursuant to this subsection (b) shall be determined as provided in subsection (a).
(B) Notwithstanding subdivision (b)(3)(A), the rate of interest is the rate established by 26 U.S.C. § 6621(a)(1) for a large corporate overpayment in the amount of the federal short-term rate plus five-tenths (0.5) of a percentage point for any refund issued based on the allegation that the franchise tax in chapter 4, part 21, of this title or any provision of chapter 4, part 21, is unconstitutional by failing the internal consistency test.
(4) Except for taxes collected after suit is filed under § 67-1-1801 , no interest shall be added to any refund made, or credit given, by the commissioner for which no claim for refund or application for credit is made by the taxpayer, pursuant to § 67-1-1802(a) , or for which the requirement that the taxpayer file a claim for refund is waived by the commissioner, pursuant to § 67-1-1802(c)(3) .
(c) Notwithstanding this section, interest added to highway user fuel tax due or interest added to refunds of such taxes shall be computed in accordance with [former] § 67-3-710 [repealed].
Amended by 2024 Tenn. Acts, ch. 950,s 5, eff. 5/10/2024.
Amended by 2024 Tenn. Acts, ch. 950,s 4, eff. 5/10/2024.
Amended by 2014 Tenn. Acts, ch. 854, s 3, eff. 1/1/2015.
Acts 1907, ch. 602, §§ 48, 73; Shan., §§ 865a2, 865a3; Acts 1923, ch. 77, § 1; mod. Code 1932, §§ 1547, 1548; Acts 1971, ch. 380, § 1; 1974, ch. 693, § 1; 1976, ch. 429, § 1; 1978, ch. 802, § 1; 1980, ch. 885, § 1; modified; Acts 1982, ch. 883, §§ 1-3; 1983, ch. 62, §§ 1, 2; 1983, ch. 238, §§ 3, 4; 1983, ch. 430, § 2; T.C.A. (orig. ed.), §§ 67-112, 67-1105(b), 67-1106; Acts 1984, ch. 580, § 1; 1985, ch. 203, §§ 1, 2; 1986, ch. 749, § 3; 1986, ch. 851, § 1; 1987, ch. 2, §§ 1, 2; 1988, ch. 526, § 5; 1988, ch. 795, §§ 17, 18; 1989, ch. 291, § 4; 1989, ch. 550, § 4; 1993, ch. 142, § 15; 2002, ch. 559, § 3; 2005, ch. 499, § 28; 2010 , ch. 1113, §§ 2, 3.
Tenn. Code Ann. § 67-9-102 — TN Code / Title 67 / Chapter 9 / Section 67-9-102
Proration of payments to counties and municipalities - Eligibility of impacted areas - Phasing out of payments
Status: in_force

(a) (1) Payments provided in § 67-9-101(a)(2) shall be made in accordance with the following formula: (A) Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the population of each county bears to the total state population; (B) Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the total acreage of each county bears to the total acreage of the state; (C) Ten percent (10%) of the available amount shall be paid to each county containing land owned by the Tennessee Valley authority in accordance with the percentage that Tennessee Valley authority owned land in that county bears to all Tennessee Valley authority owned land in Tennessee; and (D) Thirty percent (30%) of the available amount shall be paid to incorporated municipalities in accordance with the percentage that the population of that municipality bears to the population of all incorporated municipalities in Tennessee. (2) For the purpose of making calculations in accordance with the formula in subdivision (a)(1), only the population, acreage and land contained within the Tennessee Valley authority electrical power service area shall be used to make such calculations; provided, that population, acreage and land that are not contained within the Tennessee Valley authority electrical power service area on March 8, 1990, shall continue to be utilized in making such calculations. It is the legislative intent that this subdivision (a)(2) shall apply prospectively only. (3) Before distributing to the counties and incorporated municipalities any of the payments mentioned in this section, the commissioner of finance and administration shall make a monthly deduction of four thousand four hundred sixty-two dollars ($4,462) from each payment provided in subdivisions (a)(1)(A) and (D), which shall be appropriated and transmitted for use by the advisory commission on intergovernmental relations as provided by title 4, chapter 10, part 1. (4) Each local government shall receive in such payments an amount not less than the amount of such funds received by such local government from the state during the fiscal year preceding July 1, 1978, as a portion of the Tennessee Valley authority payment in lieu of taxes to the state. (b) (1) The commissioner of revenue shall allocate the funds apportioned by § 67-9-101(a)(3) among the counties and municipalities, lying wholly or in part, within the impacted local governing areas designated by the Tennessee Valley authority; provided, that the total amount allocated, pursuant to this subsection (b), to any county and the municipalities within such county shall not exceed ten percent (10%) of the total impact funds apportioned by § 67-9-101(a)(3) ; and provided further, that the weighted population formula presently being used for allocation among counties and municipalities, of those funds apportioned by § 67-9-101(a)(3) , shall be continued. (2) Such payments to impacted areas shall be made during the period of construction activity and, based on the last year of entitlement according to § 67-9-101(a)(3) , for a period of three (3) full fiscal years after completion or cessation of such construction activity. Such payments shall be phased out over the three-year period by decreasing the payment made in the last year of activity by an additional twenty-five percent (25%) each year, being seventy-five percent (75%) during the first year after the last year of entitlement, fifty percent (50%) during the second year after the last year of entitlement, and twenty-five percent (25%) during the third year after the last year of entitlement. (3) (A) If, in any fiscal year, there are funds remaining after the allocation provided for in subdivisions (b)(1) and (2), or there are no impacted areas, any remaining funds apportioned by § 67-9-101(a)(3) in any fiscal year, not to exceed thirty percent (30%) of the total of such impact funds, shall be allocated by the commissioner of revenue to the University of Tennessee for use in operating the county technical assistance service in its institute for public service. Such funds shall be used for studies and research in county government, publications, education, consultative and field services to counties in problems relating to fiscal administration, accounting, tax assessment and collection, economic development, environmental concerns, conservation, improvements and public works, and in any and all matters relating to county governments. If, in any fiscal year, the amount allocated to the University of Tennessee under this subdivision (b)(3)(A) for use in operating the county technical assistance service falls below thirty percent (30%) of the total of such impact funds, then the University of Tennessee shall receive, from the funds to be paid to counties under subdivision (a)(1)(A), an amount sufficient to raise the payment to the University of Tennessee to an amount equal to thirty percent (30%) of the total of the impact funds. (B) If, in any year, there are funds remaining after the allocation provided for in subdivisions (b)(1) and (2), or there are no impacted areas and after any allocation to the University of Tennessee as provided for in this subdivision (b)(3), then any remaining funds, not to exceed twenty percent (20%) of the total of such impact funds per year, shall be allocated by the commissioner of revenue to the Tennessee advisory commission on intergovernmental relations. The Tennessee advisory commission on intergovernmental relations shall utilize such funds for an annual inventory of statewide public infrastructure needs pursuant to § 4-10-109 . In order to accomplish this inventory, the commission shall annually contract for the services of the state's nine (9) development districts or an agency or entity of state or local government or higher education and shall compensate each of the development districts or the agency or entity of state or local government or higher education at the rate of five cents (5¢) per capita or fifty thousand dollars ($50,000), whichever is greater. The per capita amount shall be based upon the population estimates reported by the United States department of commerce, United States bureau of the census or its federal functional equivalent. If, in any fiscal year, the amount allocated to the Tennessee advisory commission on intergovernmental relations under this subdivision (b)(3)(B) for a public infrastructure inventory falls below twenty percent (20%) of the total of such impact funds, then the Tennessee advisory commission on intergovernmental relations shall receive, from the funds to be paid to the counties and municipalities under subdivision (a)(1), an amount sufficient to raise the payment to the Tennessee advisory commission on intergovernmental relations for this purpose to an amount equal to twenty percent (20%) of the total of the impact funds. (C) If, in any year, there are funds remaining after the allocation provided for in this subdivision (b)(3) and subdivisions (b)(1) and (2), then any remaining funds, not to exceed twenty percent (20%) of the total of such impact funds per year, shall be allocated by the commissioner of revenue to the Tennessee advisory commission on intergovernmental relations. Such funds shall be used for studies and research pertaining to state-local fiscal relations, including state-shared taxes, education finance, the property tax, fiscal impacts of policy changes, and issues related to changing federalism, including federal devolution, block grants, preemptions, mandates, and the Tenth Amendment to the Constitution of the United States. If, in any fiscal year, the amount allocated to the Tennessee advisory commission on intergovernmental relations under this subdivision (b)(3)(C) falls below twenty percent (20%) of the total of such impact funds, then the Tennessee advisory commission on intergovernmental relations shall receive, from the funds to be paid to the counties and municipalities under subdivision (a)(1), an amount sufficient to raise the payment to the Tennessee advisory commission on intergovernmental relations to an amount equal to twenty percent (20%) of the total of the impact funds. (D) If, in any fiscal year, there are funds remaining after the allocation provided for in this subdivision (b)(3) and subdivisions (b)(1) and (2), then any remaining funds shall be allocated to the Tennessee central economic authority created by § 64-5-101 , which has acquired a former nuclear site from the Tennessee valley authority. The commissioner of revenue shall determine each fiscal year the funds remaining after all prior authorized distributions have been made and allocate those funds to the Tennessee central economic authority. The funds shall be used to construct roads, install water and wastewater facilities, and provide other public infrastructure to assist in the development of the sites and other land as regional industrial/business and job incubator facilities consistent with regional development plans. If, in any fiscal year, the total amount of funds allocated is less than the total amount of funds available, any remaining funds shall be distributed in the same manner as the funds in subsection (a). If, in any fiscal year beginning with the 2008-2009 fiscal year and ending in the 2023-2024 fiscal year, the amount allocated to the Tennessee central economic authority under this subdivision (b)(3)(D) falls below ten percent (10%) of the total of the impact funds, then the Tennessee central economic authority shall receive, from the funds paid to or retained by this state under § 67-9-101(a)(1) , an amount sufficient to raise the payment to the Tennessee central economic authority to an amount equal to ten percent (10%) of the total of the impact funds, to the extent that the payment can be made without reducing the amount paid to or retained by this state under § 67-9-101(a)(1) below the amount paid to or retained by the state in fiscal year 2007-2008. (E) If, in any fiscal year, the total amount of funds allocated is less than the total amount of funds available, any remaining funds shall be distributed in the same manner as the funds in subsection (a). (4) Funds allocated pursuant to subdivisions (a)(3) and (b)(3) shall not be subject to reversion, and any unspent funds shall be carried forward. Amended by 2018 Tenn. Acts, ch. 890,s 1, eff. 5/3/2018. Amended by 2014 Tenn. Acts, ch. 955,s 1, eff. 5/19/2014. Acts 1947, ch. 31, § 2; C. Supp. 1950, § 1540.3 (Williams, § 1811.33); Acts 1972, ch. 758, § 1; 1977, ch. 181, § 1; T.C.A. (orig. ed.), § 67-2402; Acts 1981, ch. 22, § 1; T.C.A., § 67-24-102; Acts 1987, ch. 186, § 1; 1990, ch. 634, § 1; 1990, ch. 638, §§ 1, 2; 1990, ch. 640, §§ 2, 3; 1996, ch. 817, § 3; 1997, ch. 241, §§ 1-3; 1999, ch. 326, §§ 1, 2; 2000, ch. 672, § 1; 2002, ch. 865, § 1; 2008, ch. 1158, § 1; 2008, ch. 1185, §§ 1-3; 2009, ch. 530, § 100.
(a) (1) Payments provided in § 67-9-101(a)(2) shall be made in accordance with the following formula: (A) Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the population of each county bears to the total state population; (B) Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the total acreage of each county bears to the total acreage of the state; (C) Ten percent (10%) of the available amount shall be paid to each county containing land owned by the Tennessee Valley authority in accordance with the percentage that Tennessee Valley authority owned land in that county bears to all Tennessee Valley authority owned land in Tennessee; and (D) Thirty percent (30%) of the available amount shall be paid to incorporated municipalities in accordance with the percentage that the population of that municipality bears to the population of all incorporated municipalities in Tennessee. (2) For the purpose of making calculations in accordance with the formula in subdivision (a)(1), only the population, acreage and land contained within the Tennessee Valley authority electrical power service area shall be used to make such calculations; provided, that population, acreage and land that are not contained within the Tennessee Valley authority electrical power service area on March 8, 1990, shall continue to be utilized in making such calculations. It is the legislative intent that this subdivision (a)(2) shall apply prospectively only. (3) Before distributing to the counties and incorporated municipalities any of the payments mentioned in this section, the commissioner of finance and administration shall make a monthly deduction of four thousand four hundred sixty-two dollars ($4,462) from each payment provided in subdivisions (a)(1)(A) and (D), which shall be appropriated and transmitted for use by the advisory commission on intergovernmental relations as provided by title 4, chapter 10, part 1. (4) Each local government shall receive in such payments an amount not less than the amount of such funds received by such local government from the state during the fiscal year preceding July 1, 1978, as a portion of the Tennessee Valley authority payment in lieu of taxes to the state.
(1) Payments provided in § 67-9-101(a)(2) shall be made in accordance with the following formula: (A) Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the population of each county bears to the total state population; (B) Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the total acreage of each county bears to the total acreage of the state; (C) Ten percent (10%) of the available amount shall be paid to each county containing land owned by the Tennessee Valley authority in accordance with the percentage that Tennessee Valley authority owned land in that county bears to all Tennessee Valley authority owned land in Tennessee; and (D) Thirty percent (30%) of the available amount shall be paid to incorporated municipalities in accordance with the percentage that the population of that municipality bears to the population of all incorporated municipalities in Tennessee.
(A) Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the population of each county bears to the total state population;
(B) Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the total acreage of each county bears to the total acreage of the state;
(C) Ten percent (10%) of the available amount shall be paid to each county containing land owned by the Tennessee Valley authority in accordance with the percentage that Tennessee Valley authority owned land in that county bears to all Tennessee Valley authority owned land in Tennessee; and
(D) Thirty percent (30%) of the available amount shall be paid to incorporated municipalities in accordance with the percentage that the population of that municipality bears to the population of all incorporated municipalities in Tennessee.
(2) For the purpose of making calculations in accordance with the formula in subdivision (a)(1), only the population, acreage and land contained within the Tennessee Valley authority electrical power service area shall be used to make such calculations; provided, that population, acreage and land that are not contained within the Tennessee Valley authority electrical power service area on March 8, 1990, shall continue to be utilized in making such calculations. It is the legislative intent that this subdivision (a)(2) shall apply prospectively only.
(3) Before distributing to the counties and incorporated municipalities any of the payments mentioned in this section, the commissioner of finance and administration shall make a monthly deduction of four thousand four hundred sixty-two dollars ($4,462) from each payment provided in subdivisions (a)(1)(A) and (D), which shall be appropriated and transmitted for use by the advisory commission on intergovernmental relations as provided by title 4, chapter 10, part 1.
(4) Each local government shall receive in such payments an amount not less than the amount of such funds received by such local government from the state during the fiscal year preceding July 1, 1978, as a portion of the Tennessee Valley authority payment in lieu of taxes to the state.
(b) (1) The commissioner of revenue shall allocate the funds apportioned by § 67-9-101(a)(3) among the counties and municipalities, lying wholly or in part, within the impacted local governing areas designated by the Tennessee Valley authority; provided, that the total amount allocated, pursuant to this subsection (b), to any county and the municipalities within such county shall not exceed ten percent (10%) of the total impact funds apportioned by § 67-9-101(a)(3) ; and provided further, that the weighted population formula presently being used for allocation among counties and municipalities, of those funds apportioned by § 67-9-101(a)(3) , shall be continued. (2) Such payments to impacted areas shall be made during the period of construction activity and, based on the last year of entitlement according to § 67-9-101(a)(3) , for a period of three (3) full fiscal years after completion or cessation of such construction activity. Such payments shall be phased out over the three-year period by decreasing the payment made in the last year of activity by an additional twenty-five percent (25%) each year, being seventy-five percent (75%) during the first year after the last year of entitlement, fifty percent (50%) during the second year after the last year of entitlement, and twenty-five percent (25%) during the third year after the last year of entitlement. (3) (A) If, in any fiscal year, there are funds remaining after the allocation provided for in subdivisions (b)(1) and (2), or there are no impacted areas, any remaining funds apportioned by § 67-9-101(a)(3) in any fiscal year, not to exceed thirty percent (30%) of the total of such impact funds, shall be allocated by the commissioner of revenue to the University of Tennessee for use in operating the county technical assistance service in its institute for public service. Such funds shall be used for studies and research in county government, publications, education, consultative and field services to counties in problems relating to fiscal administration, accounting, tax assessment and collection, economic development, environmental concerns, conservation, improvements and public works, and in any and all matters relating to county governments. If, in any fiscal year, the amount allocated to the University of Tennessee under this subdivision (b)(3)(A) for use in operating the county technical assistance service falls below thirty percent (30%) of the total of such impact funds, then the University of Tennessee shall receive, from the funds to be paid to counties under subdivision (a)(1)(A), an amount sufficient to raise the payment to the University of Tennessee to an amount equal to thirty percent (30%) of the total of the impact funds. (B) If, in any year, there are funds remaining after the allocation provided for in subdivisions (b)(1) and (2), or there are no impacted areas and after any allocation to the University of Tennessee as provided for in this subdivision (b)(3), then any remaining funds, not to exceed twenty percent (20%) of the total of such impact funds per year, shall be allocated by the commissioner of revenue to the Tennessee advisory commission on intergovernmental relations. The Tennessee advisory commission on intergovernmental relations shall utilize such funds for an annual inventory of statewide public infrastructure needs pursuant to § 4-10-109 . In order to accomplish this inventory, the commission shall annually contract for the services of the state's nine (9) development districts or an agency or entity of state or local government or higher education and shall compensate each of the development districts or the agency or entity of state or local government or higher education at the rate of five cents (5¢) per capita or fifty thousand dollars ($50,000), whichever is greater. The per capita amount shall be based upon the population estimates reported by the United States department of commerce, United States bureau of the census or its federal functional equivalent. If, in any fiscal year, the amount allocated to the Tennessee advisory commission on intergovernmental relations under this subdivision (b)(3)(B) for a public infrastructure inventory falls below twenty percent (20%) of the total of such impact funds, then the Tennessee advisory commission on intergovernmental relations shall receive, from the funds to be paid to the counties and municipalities under subdivision (a)(1), an amount sufficient to raise the payment to the Tennessee advisory commission on intergovernmental relations for this purpose to an amount equal to twenty percent (20%) of the total of the impact funds. (C) If, in any year, there are funds remaining after the allocation provided for in this subdivision (b)(3) and subdivisions (b)(1) and (2), then any remaining funds, not to exceed twenty percent (20%) of the total of such impact funds per year, shall be allocated by the commissioner of revenue to the Tennessee advisory commission on intergovernmental relations. Such funds shall be used for studies and research pertaining to state-local fiscal relations, including state-shared taxes, education finance, the property tax, fiscal impacts of policy changes, and issues related to changing federalism, including federal devolution, block grants, preemptions, mandates, and the Tenth Amendment to the Constitution of the United States. If, in any fiscal year, the amount allocated to the Tennessee advisory commission on intergovernmental relations under this subdivision (b)(3)(C) falls below twenty percent (20%) of the total of such impact funds, then the Tennessee advisory commission on intergovernmental relations shall receive, from the funds to be paid to the counties and municipalities under subdivision (a)(1), an amount sufficient to raise the payment to the Tennessee advisory commission on intergovernmental relations to an amount equal to twenty percent (20%) of the total of the impact funds. (D) If, in any fiscal year, there are funds remaining after the allocation provided for in this subdivision (b)(3) and subdivisions (b)(1) and (2), then any remaining funds shall be allocated to the Tennessee central economic authority created by § 64-5-101 , which has acquired a former nuclear site from the Tennessee valley authority. The commissioner of revenue shall determine each fiscal year the funds remaining after all prior authorized distributions have been made and allocate those funds to the Tennessee central economic authority. The funds shall be used to construct roads, install water and wastewater facilities, and provide other public infrastructure to assist in the development of the sites and other land as regional industrial/business and job incubator facilities consistent with regional development plans. If, in any fiscal year, the total amount of funds allocated is less than the total amount of funds available, any remaining funds shall be distributed in the same manner as the funds in subsection (a). If, in any fiscal year beginning with the 2008-2009 fiscal year and ending in the 2023-2024 fiscal year, the amount allocated to the Tennessee central economic authority under this subdivision (b)(3)(D) falls below ten percent (10%) of the total of the impact funds, then the Tennessee central economic authority shall receive, from the funds paid to or retained by this state under § 67-9-101(a)(1) , an amount sufficient to raise the payment to the Tennessee central economic authority to an amount equal to ten percent (10%) of the total of the impact funds, to the extent that the payment can be made without reducing the amount paid to or retained by this state under § 67-9-101(a)(1) below the amount paid to or retained by the state in fiscal year 2007-2008. (E) If, in any fiscal year, the total amount of funds allocated is less than the total amount of funds available, any remaining funds shall be distributed in the same manner as the funds in subsection (a). (4) Funds allocated pursuant to subdivisions (a)(3) and (b)(3) shall not be subject to reversion, and any unspent funds shall be carried forward.
(1) The commissioner of revenue shall allocate the funds apportioned by § 67-9-101(a)(3) among the counties and municipalities, lying wholly or in part, within the impacted local governing areas designated by the Tennessee Valley authority; provided, that the total amount allocated, pursuant to this subsection (b), to any county and the municipalities within such county shall not exceed ten percent (10%) of the total impact funds apportioned by § 67-9-101(a)(3) ; and provided further, that the weighted population formula presently being used for allocation among counties and municipalities, of those funds apportioned by § 67-9-101(a)(3) , shall be continued.
(2) Such payments to impacted areas shall be made during the period of construction activity and, based on the last year of entitlement according to § 67-9-101(a)(3) , for a period of three (3) full fiscal years after completion or cessation of such construction activity. Such payments shall be phased out over the three-year period by decreasing the payment made in the last year of activity by an additional twenty-five percent (25%) each year, being seventy-five percent (75%) during the first year after the last year of entitlement, fifty percent (50%) during the second year after the last year of entitlement, and twenty-five percent (25%) during the third year after the last year of entitlement.
(3) (A) If, in any fiscal year, there are funds remaining after the allocation provided for in subdivisions (b)(1) and (2), or there are no impacted areas, any remaining funds apportioned by § 67-9-101(a)(3) in any fiscal year, not to exceed thirty percent (30%) of the total of such impact funds, shall be allocated by the commissioner of revenue to the University of Tennessee for use in operating the county technical assistance service in its institute for public service. Such funds shall be used for studies and research in county government, publications, education, consultative and field services to counties in problems relating to fiscal administration, accounting, tax assessment and collection, economic development, environmental concerns, conservation, improvements and public works, and in any and all matters relating to county governments. If, in any fiscal year, the amount allocated to the University of Tennessee under this subdivision (b)(3)(A) for use in operating the county technical assistance service falls below thirty percent (30%) of the total of such impact funds, then the University of Tennessee shall receive, from the funds to be paid to counties under subdivision (a)(1)(A), an amount sufficient to raise the payment to the University of Tennessee to an amount equal to thirty percent (30%) of the total of the impact funds. (B) If, in any year, there are funds remaining after the allocation provided for in subdivisions (b)(1) and (2), or there are no impacted areas and after any allocation to the University of Tennessee as provided for in this subdivision (b)(3), then any remaining funds, not to exceed twenty percent (20%) of the total of such impact funds per year, shall be allocated by the commissioner of revenue to the Tennessee advisory commission on intergovernmental relations. The Tennessee advisory commission on intergovernmental relations shall utilize such funds for an annual inventory of statewide public infrastructure needs pursuant to § 4-10-109 . In order to accomplish this inventory, the commission shall annually contract for the services of the state's nine (9) development districts or an agency or entity of state or local government or higher education and shall compensate each of the development districts or the agency or entity of state or local government or higher education at the rate of five cents (5¢) per capita or fifty thousand dollars ($50,000), whichever is greater. The per capita amount shall be based upon the population estimates reported by the United States department of commerce, United States bureau of the census or its federal functional equivalent. If, in any fiscal year, the amount allocated to the Tennessee advisory commission on intergovernmental relations under this subdivision (b)(3)(B) for a public infrastructure inventory falls below twenty percent (20%) of the total of such impact funds, then the Tennessee advisory commission on intergovernmental relations shall receive, from the funds to be paid to the counties and municipalities under subdivision (a)(1), an amount sufficient to raise the payment to the Tennessee advisory commission on intergovernmental relations for this purpose to an amount equal to twenty percent (20%) of the total of the impact funds. (C) If, in any year, there are funds remaining after the allocation provided for in this subdivision (b)(3) and subdivisions (b)(1) and (2), then any remaining funds, not to exceed twenty percent (20%) of the total of such impact funds per year, shall be allocated by the commissioner of revenue to the Tennessee advisory commission on intergovernmental relations. Such funds shall be used for studies and research pertaining to state-local fiscal relations, including state-shared taxes, education finance, the property tax, fiscal impacts of policy changes, and issues related to changing federalism, including federal devolution, block grants, preemptions, mandates, and the Tenth Amendment to the Constitution of the United States. If, in any fiscal year, the amount allocated to the Tennessee advisory commission on intergovernmental relations under this subdivision (b)(3)(C) falls below twenty percent (20%) of the total of such impact funds, then the Tennessee advisory commission on intergovernmental relations shall receive, from the funds to be paid to the counties and municipalities under subdivision (a)(1), an amount sufficient to raise the payment to the Tennessee advisory commission on intergovernmental relations to an amount equal to twenty percent (20%) of the total of the impact funds. (D) If, in any fiscal year, there are funds remaining after the allocation provided for in this subdivision (b)(3) and subdivisions (b)(1) and (2), then any remaining funds shall be allocated to the Tennessee central economic authority created by § 64-5-101 , which has acquired a former nuclear site from the Tennessee valley authority. The commissioner of revenue shall determine each fiscal year the funds remaining after all prior authorized distributions have been made and allocate those funds to the Tennessee central economic authority. The funds shall be used to construct roads, install water and wastewater facilities, and provide other public infrastructure to assist in the development of the sites and other land as regional industrial/business and job incubator facilities consistent with regional development plans. If, in any fiscal year, the total amount of funds allocated is less than the total amount of funds available, any remaining funds shall be distributed in the same manner as the funds in subsection (a). If, in any fiscal year beginning with the 2008-2009 fiscal year and ending in the 2023-2024 fiscal year, the amount allocated to the Tennessee central economic authority under this subdivision (b)(3)(D) falls below ten percent (10%) of the total of the impact funds, then the Tennessee central economic authority shall receive, from the funds paid to or retained by this state under § 67-9-101(a)(1) , an amount sufficient to raise the payment to the Tennessee central economic authority to an amount equal to ten percent (10%) of the total of the impact funds, to the extent that the payment can be made without reducing the amount paid to or retained by this state under § 67-9-101(a)(1) below the amount paid to or retained by the state in fiscal year 2007-2008. (E) If, in any fiscal year, the total amount of funds allocated is less than the total amount of funds available, any remaining funds shall be distributed in the same manner as the funds in subsection (a).
(A) If, in any fiscal year, there are funds remaining after the allocation provided for in subdivisions (b)(1) and (2), or there are no impacted areas, any remaining funds apportioned by § 67-9-101(a)(3) in any fiscal year, not to exceed thirty percent (30%) of the total of such impact funds, shall be allocated by the commissioner of revenue to the University of Tennessee for use in operating the county technical assistance service in its institute for public service. Such funds shall be used for studies and research in county government, publications, education, consultative and field services to counties in problems relating to fiscal administration, accounting, tax assessment and collection, economic development, environmental concerns, conservation, improvements and public works, and in any and all matters relating to county governments. If, in any fiscal year, the amount allocated to the University of Tennessee under this subdivision (b)(3)(A) for use in operating the county technical assistance service falls below thirty percent (30%) of the total of such impact funds, then the University of Tennessee shall receive, from the funds to be paid to counties under subdivision (a)(1)(A), an amount sufficient to raise the payment to the University of Tennessee to an amount equal to thirty percent (30%) of the total of the impact funds.
(B) If, in any year, there are funds remaining after the allocation provided for in subdivisions (b)(1) and (2), or there are no impacted areas and after any allocation to the University of Tennessee as provided for in this subdivision (b)(3), then any remaining funds, not to exceed twenty percent (20%) of the total of such impact funds per year, shall be allocated by the commissioner of revenue to the Tennessee advisory commission on intergovernmental relations. The Tennessee advisory commission on intergovernmental relations shall utilize such funds for an annual inventory of statewide public infrastructure needs pursuant to § 4-10-109 . In order to accomplish this inventory, the commission shall annually contract for the services of the state's nine (9) development districts or an agency or entity of state or local government or higher education and shall compensate each of the development districts or the agency or entity of state or local government or higher education at the rate of five cents (5¢) per capita or fifty thousand dollars ($50,000), whichever is greater. The per capita amount shall be based upon the population estimates reported by the United States department of commerce, United States bureau of the census or its federal functional equivalent. If, in any fiscal year, the amount allocated to the Tennessee advisory commission on intergovernmental relations under this subdivision (b)(3)(B) for a public infrastructure inventory falls below twenty percent (20%) of the total of such impact funds, then the Tennessee advisory commission on intergovernmental relations shall receive, from the funds to be paid to the counties and municipalities under subdivision (a)(1), an amount sufficient to raise the payment to the Tennessee advisory commission on intergovernmental relations for this purpose to an amount equal to twenty percent (20%) of the total of the impact funds.
(C) If, in any year, there are funds remaining after the allocation provided for in this subdivision (b)(3) and subdivisions (b)(1) and (2), then any remaining funds, not to exceed twenty percent (20%) of the total of such impact funds per year, shall be allocated by the commissioner of revenue to the Tennessee advisory commission on intergovernmental relations. Such funds shall be used for studies and research pertaining to state-local fiscal relations, including state-shared taxes, education finance, the property tax, fiscal impacts of policy changes, and issues related to changing federalism, including federal devolution, block grants, preemptions, mandates, and the Tenth Amendment to the Constitution of the United States. If, in any fiscal year, the amount allocated to the Tennessee advisory commission on intergovernmental relations under this subdivision (b)(3)(C) falls below twenty percent (20%) of the total of such impact funds, then the Tennessee advisory commission on intergovernmental relations shall receive, from the funds to be paid to the counties and municipalities under subdivision (a)(1), an amount sufficient to raise the payment to the Tennessee advisory commission on intergovernmental relations to an amount equal to twenty percent (20%) of the total of the impact funds.
(D) If, in any fiscal year, there are funds remaining after the allocation provided for in this subdivision (b)(3) and subdivisions (b)(1) and (2), then any remaining funds shall be allocated to the Tennessee central economic authority created by § 64-5-101 , which has acquired a former nuclear site from the Tennessee valley authority. The commissioner of revenue shall determine each fiscal year the funds remaining after all prior authorized distributions have been made and allocate those funds to the Tennessee central economic authority. The funds shall be used to construct roads, install water and wastewater facilities, and provide other public infrastructure to assist in the development of the sites and other land as regional industrial/business and job incubator facilities consistent with regional development plans. If, in any fiscal year, the total amount of funds allocated is less than the total amount of funds available, any remaining funds shall be distributed in the same manner as the funds in subsection (a). If, in any fiscal year beginning with the 2008-2009 fiscal year and ending in the 2023-2024 fiscal year, the amount allocated to the Tennessee central economic authority under this subdivision (b)(3)(D) falls below ten percent (10%) of the total of the impact funds, then the Tennessee central economic authority shall receive, from the funds paid to or retained by this state under § 67-9-101(a)(1) , an amount sufficient to raise the payment to the Tennessee central economic authority to an amount equal to ten percent (10%) of the total of the impact funds, to the extent that the payment can be made without reducing the amount paid to or retained by this state under § 67-9-101(a)(1) below the amount paid to or retained by the state in fiscal year 2007-2008.
(E) If, in any fiscal year, the total amount of funds allocated is less than the total amount of funds available, any remaining funds shall be distributed in the same manner as the funds in subsection (a).
(4) Funds allocated pursuant to subdivisions (a)(3) and (b)(3) shall not be subject to reversion, and any unspent funds shall be carried forward.
Amended by 2018 Tenn. Acts, ch. 890,s 1, eff. 5/3/2018.
Amended by 2014 Tenn. Acts, ch. 955,s 1, eff. 5/19/2014.
Acts 1947, ch. 31, § 2; C. Supp. 1950, § 1540.3 (Williams, § 1811.33); Acts 1972, ch. 758, § 1; 1977, ch. 181, § 1; T.C.A. (orig. ed.), § 67-2402; Acts 1981, ch. 22, § 1; T.C.A., § 67-24-102; Acts 1987, ch. 186, § 1; 1990, ch. 634, § 1; 1990, ch. 638, §§ 1, 2; 1990, ch. 640, §§ 2, 3; 1996, ch. 817, § 3; 1997, ch. 241, §§ 1-3; 1999, ch. 326, §§ 1, 2; 2000, ch. 672, § 1; 2002, ch. 865, § 1; 2008, ch. 1158, § 1; 2008, ch. 1185, §§ 1-3; 2009, ch. 530, § 100.
Tenn. Code Ann. § 67-8-418 — TN Code / Title 67 / Chapter 8 / Section 67-8-418
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Safe deposit vaults
Status: in_force

(a) No person engaged in the business of renting safe deposit vaults or other receptacles of similar character, shall rent any such vault or receptacle without first requiring all persons entitled to access thereto to agree in writing to notify the lessor of the death of any such person, and all persons having the right of access to any such safe deposit vault or receptacle upon the death of any other person having the right of access thereto, before seeking access, shall notify the lessor of the death of such person. (b) No lessor shall permit access to any safe deposit vault or receptacle by anyone after the death of any person who, at the time of death, had the right or privilege of access thereto, either as principal, deputy, agent, cotenant or otherwise, without notice to the commissioner. (c) At the time of opening any such vault or receptacle after the death of any person having the right of access thereto, the commissioner shall have the right to be present, in person or by representative, and to examine and inventory its contents. (d) Any violation of this section shall subject the violator to a penalty of five hundred dollars ($500) to be recovered by the commissioner for the benefit of the state in any court of competent jurisdiction. (e) This section shall not apply to any bank, savings bank, saving and loan association, or trust company subject to the procedures provided in title 45, chapter 2, part 9. Acts 1929 (Ex. Sess.), ch. 29, § 5(2); Code 1932, § 1289; T.C.A. (orig. ed.), § 30-1632; Acts 1998, ch. 1085, § 3.
(a) No person engaged in the business of renting safe deposit vaults or other receptacles of similar character, shall rent any such vault or receptacle without first requiring all persons entitled to access thereto to agree in writing to notify the lessor of the death of any such person, and all persons having the right of access to any such safe deposit vault or receptacle upon the death of any other person having the right of access thereto, before seeking access, shall notify the lessor of the death of such person.
(b) No lessor shall permit access to any safe deposit vault or receptacle by anyone after the death of any person who, at the time of death, had the right or privilege of access thereto, either as principal, deputy, agent, cotenant or otherwise, without notice to the commissioner.
(c) At the time of opening any such vault or receptacle after the death of any person having the right of access thereto, the commissioner shall have the right to be present, in person or by representative, and to examine and inventory its contents.
(d) Any violation of this section shall subject the violator to a penalty of five hundred dollars ($500) to be recovered by the commissioner for the benefit of the state in any court of competent jurisdiction.
(e) This section shall not apply to any bank, savings bank, saving and loan association, or trust company subject to the procedures provided in title 45, chapter 2, part 9.
Acts 1929 (Ex. Sess.), ch. 29, § 5(2); Code 1932, § 1289; T.C.A. (orig. ed.), § 30-1632; Acts 1998, ch. 1085, § 3.
Tenn. Code Ann. § 67-1-1443 — TN Code / Title 67 / Chapter 1 / Section 67-1-1443
Failure to pay taxes collected from taxpayer's customers
Status: in_force

(a) Any person required to collect, truthfully account for, and pay over any tax collected from customers of any taxpayer, who willfully fails to truthfully account for and pay over any such tax collected, or who willfully attempts in any manner to evade or defeat any such tax or the payment of those taxes, shall, in addition to other penalties provided by law, be liable for the total amount of the tax evaded, or not accounted for and paid over, along with penalties and interest. (b) As used in this section: (1) "Person" includes an officer or employee of a corporation, who, as such officer or employee, is under a duty to perform the act with respect to which the violation occurs; and (2) "Willfully" is limited to material and informed participation in the diversion of such collected funds to a source other than to the state. (c) The liability imposed by this section shall be collected as otherwise provided in this chapter. Acts 1988, ch. 614, § 1; 1996, ch. 563, § 1.
(a) Any person required to collect, truthfully account for, and pay over any tax collected from customers of any taxpayer, who willfully fails to truthfully account for and pay over any such tax collected, or who willfully attempts in any manner to evade or defeat any such tax or the payment of those taxes, shall, in addition to other penalties provided by law, be liable for the total amount of the tax evaded, or not accounted for and paid over, along with penalties and interest.
(b) As used in this section: (1) "Person" includes an officer or employee of a corporation, who, as such officer or employee, is under a duty to perform the act with respect to which the violation occurs; and (2) "Willfully" is limited to material and informed participation in the diversion of such collected funds to a source other than to the state.
(1) "Person" includes an officer or employee of a corporation, who, as such officer or employee, is under a duty to perform the act with respect to which the violation occurs; and
(2) "Willfully" is limited to material and informed participation in the diversion of such collected funds to a source other than to the state.
(c) The liability imposed by this section shall be collected as otherwise provided in this chapter.
Acts 1988, ch. 614, § 1; 1996, ch. 563, § 1.
Tenn. Code Ann. § 67-5-1326 — TN Code / Title 67 / Chapter 5 / Section 67-5-1326
Preservation of records
Status: in_force

It is the duty of the comptroller of the treasury to preserve and maintain the records used by the comptroller of the treasury in these assessments for a period of not less than seven (7) years. These records shall be public records, subject to inspection by the taxpayer under reasonable regulations; provided, that information required to be kept confidential pursuant to § 67-5-402 shall not be a public record. Acts 1973, ch. 226, § 11; T.C.A., § 67-930; Acts 1995, ch. 305, § 125; 2000, ch. 571, § 1; 2007, ch. 132, § 7.
It is the duty of the comptroller of the treasury to preserve and maintain the records used by the comptroller of the treasury in these assessments for a period of not less than seven (7) years. These records shall be public records, subject to inspection by the taxpayer under reasonable regulations; provided, that information required to be kept confidential pursuant to § 67-5-402 shall not be a public record.
Acts 1973, ch. 226, § 11; T.C.A., § 67-930; Acts 1995, ch. 305, § 125; 2000, ch. 571, § 1; 2007, ch. 132, § 7.
Tenn. Code Ann. § 67-4-1404 — TN Code / Title 67 / Chapter 4 / Section 67-4-1404
Collection - Refund
Status: in_force

(a) (1) The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel. (2) The tax so invoiced shall be collected from the transient by the operator and remitted to the municipality. (b) When a person has maintained occupancy for thirty (30) continuous days, that person shall receive from the operator a refund or credit for the tax previously collected from or charged to that person, and the operator shall receive credit for the amount of such tax if previously paid or reported to the municipality. Acts 1988, ch. 982, § 5.
(a) (1) The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel. (2) The tax so invoiced shall be collected from the transient by the operator and remitted to the municipality.
(1) The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel.
(2) The tax so invoiced shall be collected from the transient by the operator and remitted to the municipality.
(b) When a person has maintained occupancy for thirty (30) continuous days, that person shall receive from the operator a refund or credit for the tax previously collected from or charged to that person, and the operator shall receive credit for the amount of such tax if previously paid or reported to the municipality.
Acts 1988, ch. 982, § 5.
Tenn. Code Ann. § 67-5-1302 — TN Code / Title 67 / Chapter 5 / Section 67-5-1302
Basis of value and level of assessment
Status: in_force

(a) (1) The comptroller of the treasury shall, except as otherwise provided in this part, assess all operating property, real and personal, tangible and intangible, at fifty-five percent (55%) of its value. Such operating property which is used predominantly to provide cellular telephone service, radio common carrier service, or long distance telephone service, or which is used by a modern market telecommunications provider, shall be assessed at the rate applicable to commercial and industrial property of the same type. Property of water transportation carrier companies, or the portion thereof, which is used for water carriage which was exempt from regulation by the interstate commerce commission under federal law in effect on November 1, 1995, shall be assessed at the rate applicable to commercial and industrial property of the same type. (2) The value shall be determined by the unit rule of appraisal where applicable. (3) "Unit" means all operating property, tangible and intangible, owned and used and/or leased by the company as determined by the comptroller of the treasury. (4) "Unit rule of appraisal" means the appraisal of the property as a whole without geographical or functional division of the whole. (b) (1) The assessments of public utility property or property of modern market telecommunications providers, as set by the comptroller of the treasury in accordance with subsection (a), shall be adjusted, where necessary, on the basis of appropriate ratios, as are determined by the board of equalization for purposes of equalizing the values of such property to the prevailing level of value of property in each jurisdiction; provided, that no equalization factor for purposes of this section may exceed a factor of one (1.000). (2) In filing the assessments made by the comptroller of the treasury with the board of equalization as required in § 67-5-1327 , the comptroller of the treasury shall set out the assessments as determined by the comptroller of the treasury in accordance with the constitutional level of assessments. (3) The comptroller of the treasury shall also furnish the board of equalization with the equalized assessments as soon as determined. (c) (1) The comptroller of the treasury shall assess all nonoperating property at its proper level according to the use and class of property into which it may fall. (2) Nonoperating property shall be appraised annually and valued as other locally assessed property. (3) "Nonoperating property" means that property not used in the operations of the company as determined by the comptroller of the treasury. (d) (1) The comptroller of the treasury shall recognize specific valuation for construction-in-process (CIP) tangible personal property in a manner consistent with that provided for locally assessed property under § 67-5-903(g)(1) . (2) The state board of equalization is directed to prepare and adopt rules and regulations for the administration and taxation of CIP pursuant to this section and § 67-5-903 , and communicate such rules and regulations to taxpayers to ensure accurate and timely compliance by taxpayers. No back assessments of CIP, as the term is used in § 67-5-903(g) , shall occur prior to January 1, 1994. If back assessments have occurred involving CIP, those assessments shall be voided and all taxes paid shall be refunded to those taxpayers who have an action or claim pending before an assessing authority or court on the CIP issue. Amended by 2017 Tenn. Acts, ch. 490,Secs.s5, s6 eff. 6/6/2017. Amended by 2013 Tenn. Acts, ch. 209,s 11, eff. 4/23/2013. Acts 1973, ch. 226, § 11; 1980, ch. 827, § 4; T.C.A., § 67-902; Acts 1989, ch. 312, § 4; 1993, ch. 323, §§ 2, 3; 1995, ch. 305, § 125; 1999, ch. 198, § 2.
(a) (1) The comptroller of the treasury shall, except as otherwise provided in this part, assess all operating property, real and personal, tangible and intangible, at fifty-five percent (55%) of its value. Such operating property which is used predominantly to provide cellular telephone service, radio common carrier service, or long distance telephone service, or which is used by a modern market telecommunications provider, shall be assessed at the rate applicable to commercial and industrial property of the same type. Property of water transportation carrier companies, or the portion thereof, which is used for water carriage which was exempt from regulation by the interstate commerce commission under federal law in effect on November 1, 1995, shall be assessed at the rate applicable to commercial and industrial property of the same type. (2) The value shall be determined by the unit rule of appraisal where applicable. (3) "Unit" means all operating property, tangible and intangible, owned and used and/or leased by the company as determined by the comptroller of the treasury. (4) "Unit rule of appraisal" means the appraisal of the property as a whole without geographical or functional division of the whole.
(1) The comptroller of the treasury shall, except as otherwise provided in this part, assess all operating property, real and personal, tangible and intangible, at fifty-five percent (55%) of its value. Such operating property which is used predominantly to provide cellular telephone service, radio common carrier service, or long distance telephone service, or which is used by a modern market telecommunications provider, shall be assessed at the rate applicable to commercial and industrial property of the same type. Property of water transportation carrier companies, or the portion thereof, which is used for water carriage which was exempt from regulation by the interstate commerce commission under federal law in effect on November 1, 1995, shall be assessed at the rate applicable to commercial and industrial property of the same type.
(2) The value shall be determined by the unit rule of appraisal where applicable.
(3) "Unit" means all operating property, tangible and intangible, owned and used and/or leased by the company as determined by the comptroller of the treasury.
(4) "Unit rule of appraisal" means the appraisal of the property as a whole without geographical or functional division of the whole.
(b) (1) The assessments of public utility property or property of modern market telecommunications providers, as set by the comptroller of the treasury in accordance with subsection (a), shall be adjusted, where necessary, on the basis of appropriate ratios, as are determined by the board of equalization for purposes of equalizing the values of such property to the prevailing level of value of property in each jurisdiction; provided, that no equalization factor for purposes of this section may exceed a factor of one (1.000). (2) In filing the assessments made by the comptroller of the treasury with the board of equalization as required in § 67-5-1327 , the comptroller of the treasury shall set out the assessments as determined by the comptroller of the treasury in accordance with the constitutional level of assessments. (3) The comptroller of the treasury shall also furnish the board of equalization with the equalized assessments as soon as determined.
(1) The assessments of public utility property or property of modern market telecommunications providers, as set by the comptroller of the treasury in accordance with subsection (a), shall be adjusted, where necessary, on the basis of appropriate ratios, as are determined by the board of equalization for purposes of equalizing the values of such property to the prevailing level of value of property in each jurisdiction; provided, that no equalization factor for purposes of this section may exceed a factor of one (1.000).
(2) In filing the assessments made by the comptroller of the treasury with the board of equalization as required in § 67-5-1327 , the comptroller of the treasury shall set out the assessments as determined by the comptroller of the treasury in accordance with the constitutional level of assessments.
(3) The comptroller of the treasury shall also furnish the board of equalization with the equalized assessments as soon as determined.
(c) (1) The comptroller of the treasury shall assess all nonoperating property at its proper level according to the use and class of property into which it may fall. (2) Nonoperating property shall be appraised annually and valued as other locally assessed property. (3) "Nonoperating property" means that property not used in the operations of the company as determined by the comptroller of the treasury.
(1) The comptroller of the treasury shall assess all nonoperating property at its proper level according to the use and class of property into which it may fall.
(2) Nonoperating property shall be appraised annually and valued as other locally assessed property.
(3) "Nonoperating property" means that property not used in the operations of the company as determined by the comptroller of the treasury.
(d) (1) The comptroller of the treasury shall recognize specific valuation for construction-in-process (CIP) tangible personal property in a manner consistent with that provided for locally assessed property under § 67-5-903(g)(1) . (2) The state board of equalization is directed to prepare and adopt rules and regulations for the administration and taxation of CIP pursuant to this section and § 67-5-903 , and communicate such rules and regulations to taxpayers to ensure accurate and timely compliance by taxpayers. No back assessments of CIP, as the term is used in § 67-5-903(g) , shall occur prior to January 1, 1994. If back assessments have occurred involving CIP, those assessments shall be voided and all taxes paid shall be refunded to those taxpayers who have an action or claim pending before an assessing authority or court on the CIP issue.
(1) The comptroller of the treasury shall recognize specific valuation for construction-in-process (CIP) tangible personal property in a manner consistent with that provided for locally assessed property under § 67-5-903(g)(1) .
(2) The state board of equalization is directed to prepare and adopt rules and regulations for the administration and taxation of CIP pursuant to this section and § 67-5-903 , and communicate such rules and regulations to taxpayers to ensure accurate and timely compliance by taxpayers. No back assessments of CIP, as the term is used in § 67-5-903(g) , shall occur prior to January 1, 1994. If back assessments have occurred involving CIP, those assessments shall be voided and all taxes paid shall be refunded to those taxpayers who have an action or claim pending before an assessing authority or court on the CIP issue.
Amended by 2017 Tenn. Acts, ch. 490,Secs.s5, s6 eff. 6/6/2017.
Amended by 2013 Tenn. Acts, ch. 209,s 11, eff. 4/23/2013.
Acts 1973, ch. 226, § 11; 1980, ch. 827, § 4; T.C.A., § 67-902; Acts 1989, ch. 312, § 4; 1993, ch. 323, §§ 2, 3; 1995, ch. 305, § 125; 1999, ch. 198, § 2.
Tenn. Code Ann. § 67-6-330 — TN Code / Title 67 / Chapter 6 / Section 67-6-330
Amusement tax exemptions
Status: in_force

(a) There is exempt from the sales tax on admission, dues or fees imposed by § 67-6-212 : (1) Events or activities held for or sponsored by public or private schools, kindergarten through grade twelve (K-12); (2) The sales price of admissions to county or agricultural fairs and any dues, fees or charges that enable or entitle the entrant to engage in any otherwise taxable amusement activity held therein, including games, rides, shows, contests, or grandstand events; (3) Membership application fees, dues or contributions, except that portion attributable to admission prices, paid to institutions and organizations that have received a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c)(3), (8) and (19) and that are currently operating under such exemption; (4) Membership fees or dues of those organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government; (5) (A) The sales price of admissions to amusement or recreational activities conducted, produced, or provided by: (i) Not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations; (ii) Organizations that have received and currently hold a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c) ; (iii) Organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government; or (iv) Tennessee historic property preservation or rehabilitation entities, as defined in § 67-4-2004 ; (B) The exemption provided for in this subdivision (a)(5) shall not apply unless such entities, societies, associations or organizations promote, produce and control the entire production or function; (C) On or after January 1, 2027, the exemption provided for in this subdivision (a)(5) does not apply to amusement or recreational activities conducted, produced, or provided at a facility owned by a sports authority organized pursuant to title 7, chapter 67, during a period in which the facility is eligible to receive a distribution of state sales tax revenue pursuant to § 67-6-103(d) ; (6) Fees in any form resulting from the production of television, film, radio or theatrical presentations. This exemption shall not include any dues, fees or other charges made on or for the admission of the public to such presentations; (7) Events or activities conducted upon rivers and waterways in this state whose continued use for recreational purposes is contingent upon revenue produced pursuant to agreements entered into between the state of Tennessee and the federal government, or an agency thereof, which agreements provide for the establishment of a trust fund for such purposes; provided, that this exemption shall prevail only if the annual distribution of funds to the state from such trust fund exceeds that amount of revenue to the state that would otherwise be produced if the amusement tax under § 67-6-212 were imposed on such events or activities, as determined by the fiscal review committee; (8) All sales contractually committed and/or for which money has been paid prior to June 1, 1984; (9) Athletic events for participants under eighteen (18) years of age sponsored by civic or not-for-profit organizations; (10) The sales price of admissions to amusement or recreational activities or facilities conducted, produced and controlled by municipalities or counties; (11) Membership assessments for capital improvements made by a recreation club, community service organization or country club against its members; (12) The sales price of admissions to beauty pageants or rodeos and any fees, charges or rental fees that entitle or enable the entrant to engage in any otherwise taxable amusement activity held therein that are conducted, produced or provided by a nonprofit civic organization; provided, that this exemption only applies to beauty pageants or rodeos that have been held in the same city for thirty (30) years or longer; (13) The sales price of admissions to musical concerts conducted, produced or provided by not-for-profit community group associations, if such associations promote, produce and control such concerts; (14) Any event or activity held by an employer solely for the benefit of the employer's employees; provided, that such event or activity must be entirely produced and controlled by such employer; (15) Fishing tournament registration fees collected from tournament participants; (16) Admission, dues, fees, or other charges paid to any person principally engaged in offering services or facilities for the development or preservation of physical fitness through exercise or other active physical fitness conditioning. This exemption shall apply to services and facilities such as gyms, fitness centers, fitness studios, high intensity interval training, cross training, ballet barre, pilates, yoga, spin classes, aerobics classes, and other substantially similar services and facilities that principally provide for exercise or other active physical fitness conditioning. This exemption shall not apply to persons principally engaged in offering recreational activities such as country clubs, tennis clubs, golf courses, and other substantially similar recreational facilities and activities; (17) Any entry fee or charge that allows an entrant to participate in a contest or tournament or charity horse show; (18) Charges made by landowners for permission to hunt native wildlife on their property that is located partially or entirely in a county having a population of not less than thirty-one thousand nine hundred (31,900) nor more than thirty-two thousand (32,000), according to the 1980 federal census or any subsequent federal census; and (19) The fee paid by an establishment operated primarily for the sale of prepared food to one (1) or more persons for the purpose of providing live entertainment to the patrons of such establishment. (b) The exemptions provided in subdivisions (a)(6) and (11) do not apply to interscholastic sports held or sponsored by private or public colleges or universities. Amended by 2023 Tenn. Acts, ch. 480, s 1, eff. 7/1/2023. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Amended by 2019 Tenn. Acts, ch. 159, s 1, eff. 7/1/2019. Acts 1984 (Ex. Sess.), ch. 13, § 6; 1985, ch. 452, §§ 1-6, 8, 10-13; 1985, ch. 456, § 2; 1986, ch. 520, § 1; 1986, ch. 936, §§ 1, 2; 1987, ch. 44, § 1; 1988, ch. 958, § 4; 1989, ch. 126, § 1; 1989, ch. 527, § 1; 1990, ch. 965, §§ 1-3; 1991, ch. 200, §§ 1, 3; 1992, ch. 872, § 2; 1993, ch. 231, § 1; 2003 , ch. 357, §§ 49, 50; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 5; 2007 , ch. 602, §§ 51, 95, 152; 2008 , ch. 1106, §§ 2, 3.
(a) There is exempt from the sales tax on admission, dues or fees imposed by § 67-6-212 : (1) Events or activities held for or sponsored by public or private schools, kindergarten through grade twelve (K-12); (2) The sales price of admissions to county or agricultural fairs and any dues, fees or charges that enable or entitle the entrant to engage in any otherwise taxable amusement activity held therein, including games, rides, shows, contests, or grandstand events; (3) Membership application fees, dues or contributions, except that portion attributable to admission prices, paid to institutions and organizations that have received a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c)(3), (8) and (19) and that are currently operating under such exemption; (4) Membership fees or dues of those organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government; (5) (A) The sales price of admissions to amusement or recreational activities conducted, produced, or provided by: (i) Not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations; (ii) Organizations that have received and currently hold a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c) ; (iii) Organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government; or (iv) Tennessee historic property preservation or rehabilitation entities, as defined in § 67-4-2004 ; (B) The exemption provided for in this subdivision (a)(5) shall not apply unless such entities, societies, associations or organizations promote, produce and control the entire production or function; (C) On or after January 1, 2027, the exemption provided for in this subdivision (a)(5) does not apply to amusement or recreational activities conducted, produced, or provided at a facility owned by a sports authority organized pursuant to title 7, chapter 67, during a period in which the facility is eligible to receive a distribution of state sales tax revenue pursuant to § 67-6-103(d) ; (6) Fees in any form resulting from the production of television, film, radio or theatrical presentations. This exemption shall not include any dues, fees or other charges made on or for the admission of the public to such presentations; (7) Events or activities conducted upon rivers and waterways in this state whose continued use for recreational purposes is contingent upon revenue produced pursuant to agreements entered into between the state of Tennessee and the federal government, or an agency thereof, which agreements provide for the establishment of a trust fund for such purposes; provided, that this exemption shall prevail only if the annual distribution of funds to the state from such trust fund exceeds that amount of revenue to the state that would otherwise be produced if the amusement tax under § 67-6-212 were imposed on such events or activities, as determined by the fiscal review committee; (8) All sales contractually committed and/or for which money has been paid prior to June 1, 1984; (9) Athletic events for participants under eighteen (18) years of age sponsored by civic or not-for-profit organizations; (10) The sales price of admissions to amusement or recreational activities or facilities conducted, produced and controlled by municipalities or counties; (11) Membership assessments for capital improvements made by a recreation club, community service organization or country club against its members; (12) The sales price of admissions to beauty pageants or rodeos and any fees, charges or rental fees that entitle or enable the entrant to engage in any otherwise taxable amusement activity held therein that are conducted, produced or provided by a nonprofit civic organization; provided, that this exemption only applies to beauty pageants or rodeos that have been held in the same city for thirty (30) years or longer; (13) The sales price of admissions to musical concerts conducted, produced or provided by not-for-profit community group associations, if such associations promote, produce and control such concerts; (14) Any event or activity held by an employer solely for the benefit of the employer's employees; provided, that such event or activity must be entirely produced and controlled by such employer; (15) Fishing tournament registration fees collected from tournament participants; (16) Admission, dues, fees, or other charges paid to any person principally engaged in offering services or facilities for the development or preservation of physical fitness through exercise or other active physical fitness conditioning. This exemption shall apply to services and facilities such as gyms, fitness centers, fitness studios, high intensity interval training, cross training, ballet barre, pilates, yoga, spin classes, aerobics classes, and other substantially similar services and facilities that principally provide for exercise or other active physical fitness conditioning. This exemption shall not apply to persons principally engaged in offering recreational activities such as country clubs, tennis clubs, golf courses, and other substantially similar recreational facilities and activities; (17) Any entry fee or charge that allows an entrant to participate in a contest or tournament or charity horse show; (18) Charges made by landowners for permission to hunt native wildlife on their property that is located partially or entirely in a county having a population of not less than thirty-one thousand nine hundred (31,900) nor more than thirty-two thousand (32,000), according to the 1980 federal census or any subsequent federal census; and (19) The fee paid by an establishment operated primarily for the sale of prepared food to one (1) or more persons for the purpose of providing live entertainment to the patrons of such establishment.
(1) Events or activities held for or sponsored by public or private schools, kindergarten through grade twelve (K-12);
(2) The sales price of admissions to county or agricultural fairs and any dues, fees or charges that enable or entitle the entrant to engage in any otherwise taxable amusement activity held therein, including games, rides, shows, contests, or grandstand events;
(3) Membership application fees, dues or contributions, except that portion attributable to admission prices, paid to institutions and organizations that have received a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c)(3), (8) and (19) and that are currently operating under such exemption;
(4) Membership fees or dues of those organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government;
(5) (A) The sales price of admissions to amusement or recreational activities conducted, produced, or provided by: (i) Not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations; (ii) Organizations that have received and currently hold a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c) ; (iii) Organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government; or (iv) Tennessee historic property preservation or rehabilitation entities, as defined in § 67-4-2004 ; (B) The exemption provided for in this subdivision (a)(5) shall not apply unless such entities, societies, associations or organizations promote, produce and control the entire production or function; (C) On or after January 1, 2027, the exemption provided for in this subdivision (a)(5) does not apply to amusement or recreational activities conducted, produced, or provided at a facility owned by a sports authority organized pursuant to title 7, chapter 67, during a period in which the facility is eligible to receive a distribution of state sales tax revenue pursuant to § 67-6-103(d) ;
(A) The sales price of admissions to amusement or recreational activities conducted, produced, or provided by: (i) Not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations; (ii) Organizations that have received and currently hold a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c) ; (iii) Organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government; or (iv) Tennessee historic property preservation or rehabilitation entities, as defined in § 67-4-2004 ;
(i) Not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations;
(ii) Organizations that have received and currently hold a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c) ;
(iii) Organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government; or
(iv) Tennessee historic property preservation or rehabilitation entities, as defined in § 67-4-2004 ;
(B) The exemption provided for in this subdivision (a)(5) shall not apply unless such entities, societies, associations or organizations promote, produce and control the entire production or function;
(C) On or after January 1, 2027, the exemption provided for in this subdivision (a)(5) does not apply to amusement or recreational activities conducted, produced, or provided at a facility owned by a sports authority organized pursuant to title 7, chapter 67, during a period in which the facility is eligible to receive a distribution of state sales tax revenue pursuant to § 67-6-103(d) ;
(6) Fees in any form resulting from the production of television, film, radio or theatrical presentations. This exemption shall not include any dues, fees or other charges made on or for the admission of the public to such presentations;
(7) Events or activities conducted upon rivers and waterways in this state whose continued use for recreational purposes is contingent upon revenue produced pursuant to agreements entered into between the state of Tennessee and the federal government, or an agency thereof, which agreements provide for the establishment of a trust fund for such purposes; provided, that this exemption shall prevail only if the annual distribution of funds to the state from such trust fund exceeds that amount of revenue to the state that would otherwise be produced if the amusement tax under § 67-6-212 were imposed on such events or activities, as determined by the fiscal review committee;
(8) All sales contractually committed and/or for which money has been paid prior to June 1, 1984;
(9) Athletic events for participants under eighteen (18) years of age sponsored by civic or not-for-profit organizations;
(10) The sales price of admissions to amusement or recreational activities or facilities conducted, produced and controlled by municipalities or counties;
(11) Membership assessments for capital improvements made by a recreation club, community service organization or country club against its members;
(12) The sales price of admissions to beauty pageants or rodeos and any fees, charges or rental fees that entitle or enable the entrant to engage in any otherwise taxable amusement activity held therein that are conducted, produced or provided by a nonprofit civic organization; provided, that this exemption only applies to beauty pageants or rodeos that have been held in the same city for thirty (30) years or longer;
(13) The sales price of admissions to musical concerts conducted, produced or provided by not-for-profit community group associations, if such associations promote, produce and control such concerts;
(14) Any event or activity held by an employer solely for the benefit of the employer's employees; provided, that such event or activity must be entirely produced and controlled by such employer;
(15) Fishing tournament registration fees collected from tournament participants;
(16) Admission, dues, fees, or other charges paid to any person principally engaged in offering services or facilities for the development or preservation of physical fitness through exercise or other active physical fitness conditioning. This exemption shall apply to services and facilities such as gyms, fitness centers, fitness studios, high intensity interval training, cross training, ballet barre, pilates, yoga, spin classes, aerobics classes, and other substantially similar services and facilities that principally provide for exercise or other active physical fitness conditioning. This exemption shall not apply to persons principally engaged in offering recreational activities such as country clubs, tennis clubs, golf courses, and other substantially similar recreational facilities and activities;
(17) Any entry fee or charge that allows an entrant to participate in a contest or tournament or charity horse show;
(18) Charges made by landowners for permission to hunt native wildlife on their property that is located partially or entirely in a county having a population of not less than thirty-one thousand nine hundred (31,900) nor more than thirty-two thousand (32,000), according to the 1980 federal census or any subsequent federal census; and
(19) The fee paid by an establishment operated primarily for the sale of prepared food to one (1) or more persons for the purpose of providing live entertainment to the patrons of such establishment.
(b) The exemptions provided in subdivisions (a)(6) and (11) do not apply to interscholastic sports held or sponsored by private or public colleges or universities.
Amended by 2023 Tenn. Acts, ch. 480, s 1, eff. 7/1/2023.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Amended by 2019 Tenn. Acts, ch. 159, s 1, eff. 7/1/2019.
Acts 1984 (Ex. Sess.), ch. 13, § 6; 1985, ch. 452, §§ 1-6, 8, 10-13; 1985, ch. 456, § 2; 1986, ch. 520, § 1; 1986, ch. 936, §§ 1, 2; 1987, ch. 44, § 1; 1988, ch. 958, § 4; 1989, ch. 126, § 1; 1989, ch. 527, § 1; 1990, ch. 965, §§ 1-3; 1991, ch. 200, §§ 1, 3; 1992, ch. 872, § 2; 1993, ch. 231, § 1; 2003 , ch. 357, §§ 49, 50; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 5; 2007 , ch. 602, §§ 51, 95, 152; 2008 , ch. 1106, §§ 2, 3.
Tenn. Code Ann. § 67-3-703 — TN Code / Title 67 / Chapter 3 / Section 67-3-703
Exporter reports
Status: in_force

(a) A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of taxable petroleum products exported from this state. The report shall be filed on or before the twentieth day of the month following the month of activity. (b) The report shall contain the following information: (1) Each and every shipment of taxable petroleum products acquired free of all states' petroleum products taxes, except the export tax imposed by § 67-3-205 , at a terminal in this state for direct delivery outside of this state by the exporter; (2) Each and every shipment of taxable petroleum products acquired free of this state's tax and fee at a terminal in this state for direct delivery outside of this state but as to which the destination state's petroleum products tax was paid or accrued to the vendor at the time of removal from the terminal; (3) The gallons delivered to taxing jurisdictions outside this state from bulk plant storage, and the means of transport; (4) The name and federal employer identification number of the person receiving the exported taxable petroleum products from the exporter; (5) The date of each shipment; (6) The carrier name, or alpha code, and carrier federal employer identification number; and (7) A list of diverted shipments and payments of taxes and fees. (c) The department may in addition require the reporting of any other information it considers reasonably necessary to the enforcement of this chapter. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1803.
(a) A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of taxable petroleum products exported from this state. The report shall be filed on or before the twentieth day of the month following the month of activity.
(b) The report shall contain the following information: (1) Each and every shipment of taxable petroleum products acquired free of all states' petroleum products taxes, except the export tax imposed by § 67-3-205 , at a terminal in this state for direct delivery outside of this state by the exporter; (2) Each and every shipment of taxable petroleum products acquired free of this state's tax and fee at a terminal in this state for direct delivery outside of this state but as to which the destination state's petroleum products tax was paid or accrued to the vendor at the time of removal from the terminal; (3) The gallons delivered to taxing jurisdictions outside this state from bulk plant storage, and the means of transport; (4) The name and federal employer identification number of the person receiving the exported taxable petroleum products from the exporter; (5) The date of each shipment; (6) The carrier name, or alpha code, and carrier federal employer identification number; and (7) A list of diverted shipments and payments of taxes and fees.
(1) Each and every shipment of taxable petroleum products acquired free of all states' petroleum products taxes, except the export tax imposed by § 67-3-205 , at a terminal in this state for direct delivery outside of this state by the exporter;
(2) Each and every shipment of taxable petroleum products acquired free of this state's tax and fee at a terminal in this state for direct delivery outside of this state but as to which the destination state's petroleum products tax was paid or accrued to the vendor at the time of removal from the terminal;
(3) The gallons delivered to taxing jurisdictions outside this state from bulk plant storage, and the means of transport;
(4) The name and federal employer identification number of the person receiving the exported taxable petroleum products from the exporter;
(5) The date of each shipment;
(6) The carrier name, or alpha code, and carrier federal employer identification number; and
(7) A list of diverted shipments and payments of taxes and fees.
(c) The department may in addition require the reporting of any other information it considers reasonably necessary to the enforcement of this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1803.
Tenn. Code Ann. § 67-6-233 — TN Code / Title 67 / Chapter 6 / Section 67-6-233
Taxation of the retail sale, lease, licensing or use of specified digital products or video game digital products transferred to or accessed by subscribers or consumers
Status: repealed

(a) The retail sale, lease, licensing or use of specified digital products or video game digital products transferred to or accessed by subscribers or consumers in this state shall be subject to the tax levied by this chapter on the sales price or purchase price of the specified digital products or video game digital products at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 . (b) Retail sales, leases, licensing, or use subject to tax under this section includes: (1) Specified digital products or video game digital products sold with rights of permanent use and specified digital products or video game digital products sold with rights of less than permanent use; (2) Specified digital products or video game digital products sold with rights of use conditioned upon continued payment by the subscriber or purchaser; and (3) Subscriptions to, access to or the purchase of a digital code for receiving or accessing specified digital products or video game digital products. (c) For purposes of this section, "digital code" means a code that may be obtained in a tangible form, such as a card or through email, that provides a purchaser with a right to obtain one (1) or more specified digital products or video game digital products. A digital code does not include gift certificates or gift cards that represent a monetary value that is redeemable for specified digital goods. No additional tax imposed by this chapter shall be due when the user of the digital code receives or accesses the specified digital product or video game digital product. (d) Subscriptions to satellite radio services are excluded from specified digital products or video game digital products subject to tax under this section. Also, subscriptions to data processing and information services that allow data to be generated, acquired, stored, processed or retrieved and delivered by electronic transmission to a purchaser, where the purchaser's primary purpose for the underlying transaction is the processed data or information, are excluded from specified digital products or video game digital products subject to tax under this section. (e) Retail sales subject to tax under this section shall not include retail sales that are subject to tax in accordance with any other provision of this chapter. (f) Retail sales subject to tax under this section shall not include any sale, lease, licensing or use of a specified digital product or video game digital product, if the sale, lease, license or use of the equivalent in a tangible form would be exempt as a sale for resale, sublease or subrent, including any further broadcast, distribution, license or retransmission of the digital product by a provider of video programming services, who shall not be deemed a subscriber or consumer for purposes of this section. For purposes of this section, "video programming services" means programming provided by or generally considered comparable to programming provided by a television broadcast station and shall include cable television services sold by a provider authorized pursuant to title 7, chapter 59, wireless cable television services (multipoint distribution service/multichannel multipoint distribution service) and video services provided through wireline facilities located at least in part in the public rights-of-way without regard to delivery technology, including internet protocol technology. (g) The tax imposed by this section shall apply to retail sales in this state, indicated by the residential street address or the primary business street address of the subscriber or consumer. Amended by 2015 Tenn. Acts, ch. 514,s 23, eff. 7/1/2015. Acts 2008, ch. 1106, § 19.
(a) The retail sale, lease, licensing or use of specified digital products or video game digital products transferred to or accessed by subscribers or consumers in this state shall be subject to the tax levied by this chapter on the sales price or purchase price of the specified digital products or video game digital products at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 .
(b) Retail sales, leases, licensing, or use subject to tax under this section includes: (1) Specified digital products or video game digital products sold with rights of permanent use and specified digital products or video game digital products sold with rights of less than permanent use; (2) Specified digital products or video game digital products sold with rights of use conditioned upon continued payment by the subscriber or purchaser; and (3) Subscriptions to, access to or the purchase of a digital code for receiving or accessing specified digital products or video game digital products.
(1) Specified digital products or video game digital products sold with rights of permanent use and specified digital products or video game digital products sold with rights of less than permanent use;
(2) Specified digital products or video game digital products sold with rights of use conditioned upon continued payment by the subscriber or purchaser; and
(3) Subscriptions to, access to or the purchase of a digital code for receiving or accessing specified digital products or video game digital products.
(c) For purposes of this section, "digital code" means a code that may be obtained in a tangible form, such as a card or through email, that provides a purchaser with a right to obtain one (1) or more specified digital products or video game digital products. A digital code does not include gift certificates or gift cards that represent a monetary value that is redeemable for specified digital goods. No additional tax imposed by this chapter shall be due when the user of the digital code receives or accesses the specified digital product or video game digital product.
(d) Subscriptions to satellite radio services are excluded from specified digital products or video game digital products subject to tax under this section. Also, subscriptions to data processing and information services that allow data to be generated, acquired, stored, processed or retrieved and delivered by electronic transmission to a purchaser, where the purchaser's primary purpose for the underlying transaction is the processed data or information, are excluded from specified digital products or video game digital products subject to tax under this section.
(e) Retail sales subject to tax under this section shall not include retail sales that are subject to tax in accordance with any other provision of this chapter.
(f) Retail sales subject to tax under this section shall not include any sale, lease, licensing or use of a specified digital product or video game digital product, if the sale, lease, license or use of the equivalent in a tangible form would be exempt as a sale for resale, sublease or subrent, including any further broadcast, distribution, license or retransmission of the digital product by a provider of video programming services, who shall not be deemed a subscriber or consumer for purposes of this section. For purposes of this section, "video programming services" means programming provided by or generally considered comparable to programming provided by a television broadcast station and shall include cable television services sold by a provider authorized pursuant to title 7, chapter 59, wireless cable television services (multipoint distribution service/multichannel multipoint distribution service) and video services provided through wireline facilities located at least in part in the public rights-of-way without regard to delivery technology, including internet protocol technology.
(g) The tax imposed by this section shall apply to retail sales in this state, indicated by the residential street address or the primary business street address of the subscriber or consumer.
Amended by 2015 Tenn. Acts, ch. 514,s 23, eff. 7/1/2015.
Acts 2008, ch. 1106, § 19.
Tenn. Code Ann. § 67-1-1602 — TN Code / Title 67 / Chapter 1 / Section 67-1-1602
Action against collector for failure to settle or pay over
Status: in_force

(a) For any neglect or refusal to settle the collector's accounts, the commissioner and county mayor shall proceed against the collector and the collector's sureties, by motion, which shall not be abated, quashed, or delayed by any want of form or informality in prosecuting the accounts. (b) Any officer concerned in the collection of revenue who has failed to collect, make returns or settlement, or pay over moneys of the state received by such officer, at the time and in the manner required by law, may be proceeded against summarily, on motion, in the circuit court, by the proper law officer of the state, pursuant to the instructions of the commissioner. Code 1858, §§ 670, 730 (deriv. Acts 1835-1836, ch. 12, § 20; 1839-1840, ch. 160, § 7); Shan., §§ 963, 1043; Code 1932, §§ 1672, 1772; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), §§ 67-1425, 67-1601; Acts 2003, ch. 90, § 2.
(a) For any neglect or refusal to settle the collector's accounts, the commissioner and county mayor shall proceed against the collector and the collector's sureties, by motion, which shall not be abated, quashed, or delayed by any want of form or informality in prosecuting the accounts.
(b) Any officer concerned in the collection of revenue who has failed to collect, make returns or settlement, or pay over moneys of the state received by such officer, at the time and in the manner required by law, may be proceeded against summarily, on motion, in the circuit court, by the proper law officer of the state, pursuant to the instructions of the commissioner.
Code 1858, §§ 670, 730 (deriv. Acts 1835-1836, ch. 12, § 20; 1839-1840, ch. 160, § 7); Shan., §§ 963, 1043; Code 1932, §§ 1672, 1772; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), §§ 67-1425, 67-1601; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-6-502 — TN Code / Title 67 / Chapter 6 / Section 67-6-502
Tax paid by consumer
Status: in_force

The tax imposed by this chapter shall be collected by the retailer from the consumer insofar as it can be done. Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
The tax imposed by this chapter shall be collected by the retailer from the consumer insofar as it can be done.
Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
Tenn. Code Ann. § 67-5-1332 — TN Code / Title 67 / Chapter 5 / Section 67-5-1332
Lien of taxes - Delinquency
Status: in_force

The taxes so assessed in behalf of counties, towns, and cities shall be a first lien upon the property from January 1 of the year for which the taxes are assessed, and they shall become due and delinquent as all other ad valorem taxes. Amended by 2019 Tenn. Acts, ch. 118,s 3, eff. 4/9/2019. Acts 1973, ch. 226, § 11; T.C.A., § 67-936.
The taxes so assessed in behalf of counties, towns, and cities shall be a first lien upon the property from January 1 of the year for which the taxes are assessed, and they shall become due and delinquent as all other ad valorem taxes.
Amended by 2019 Tenn. Acts, ch. 118,s 3, eff. 4/9/2019.
Acts 1973, ch. 226, § 11; T.C.A., § 67-936.