Tenn. Code Ann. § 67-5-1329 — TN Code / Title 67 / Chapter 5 / Section 67-5-1329
Certification of valuation to comptroller of the treasury
Status: in_force

(a) On or before the third Monday in October, the state board of equalization shall certify to the comptroller of the treasury the valuation fixed by it upon each property assessed under this part. The action of the board in fixing the valuation upon such property shall be conclusive and final, and the valuation so fixed shall be assessed against such property and the taxes due thereunder be paid. If the board fails to certify assessments to the comptroller of the treasury on or before the third Monday in October, the validity of the certification thus delayed shall be unaffected, but the taxpayer shall be afforded a minimum of thirty (30) days from the date the comptroller of the treasury distributes the assessments to local collecting officials, in which to pay taxes without delinquency penalty and interest. (b) If any railroad, public utility, or modern market telecommunications provider has been or is hereafter aggrieved at the assessment so fixed and certified by the board, such taxpayer shall be required to pay the taxes due and owing the state, counties, and municipalities, upon the full value of the assessment, under protest. Upon termination of any proceedings that may be instituted in any of the courts of this state or in any of the courts of the United States by such taxpayer to review such assessment, the state, counties and municipalities, and any school district, road district, or other taxing district to which such taxes have been paid, shall refund in cash and with interest, such part of the taxes so paid to it as may be adjudged to be excessive or illegal by any final decree or order entered in any such proceeding, or in default of such refund, such taxpayer is authorized to take credit for the amount of such illegal or excessive tax, with interest, against any tax thereafter becoming due from and payable by such taxpayer, to the state, or any county, municipality, road district, school district, or any other taxing district authorized by law to levy taxes. (c) (1) If the state board of equalization has not completed its review of the assessment certified by the comptroller of the treasury within the time provided herein due to exceptions filed by the property owner with the board, the property owner shall be required to pay at least the undisputed portion of the property taxes, based upon the assessment certified by the comptroller of the treasury to the board, tentatively equalized according to the county appraisal ratios approved by the board pursuant to §§ 67-5-1302(b) and 67-5-1509(a) , pending final disposition of the exceptions by the board. The partial payment provided herein shall be made within thirty (30) days of written demand therefor by the affected tax jurisdiction, and the board may dismiss the exceptions of any property owner who fails or refuses to make the payment as provided. The property owner may, in addition, pay the disputed portion of such taxes if the taxing authority to whom such taxes will be due agrees to accept the payment. Upon final disposition of the exceptions and certification of the final assessment to the comptroller of the treasury by the board, any overpayment of taxes shall be refunded to the property owner with interest, and any remainder of taxes due but unpaid shall be payable and collectable as otherwise provided by law. Interest shall be due upon unpaid or overpaid taxes under appeal in the same manner provided in § 67-5-1512 , and the statutory interest otherwise accruing on delinquent taxes under § 67-5-2010 shall not accrue until the delinquency date or thirty (30) days after the final assessment is certified by the board, whichever is later. At the option of the jurisdiction, refund of overpaid taxes with any interest due may be made by lump sum payment or by crediting such payment against future taxes until paid in full. Payments made by the property owner pursuant to this subsection (c) shall not be construed to prejudice the property owner's appeal or right to a refund of payments determined not to be due, nor shall such payments be considered a voluntary payment. For purposes of this section, authority to bill or make written demand for payment of taxes is vested in the tax collecting official of the jurisdiction, and authority to act otherwise on behalf of the jurisdiction in electing options provided herein is vested in the chief executive officer of the jurisdiction, unless the jurisdiction votes by a majority of its chief legislative body to designate some other official as the person electing options. (2) This subsection (c) applies to assessments for the 1990 and later tax years. Amended by 2017 Tenn. Acts, ch. 299,s 3, eff. 7/1/2017. Acts 1973, ch. 226, § 11; T.C.A., § 67-933; Acts 1992, ch. 527, §§ 1, 2; 1995, ch. 305, § 125; 1998, ch. 606, § 1.
(a) On or before the third Monday in October, the state board of equalization shall certify to the comptroller of the treasury the valuation fixed by it upon each property assessed under this part. The action of the board in fixing the valuation upon such property shall be conclusive and final, and the valuation so fixed shall be assessed against such property and the taxes due thereunder be paid. If the board fails to certify assessments to the comptroller of the treasury on or before the third Monday in October, the validity of the certification thus delayed shall be unaffected, but the taxpayer shall be afforded a minimum of thirty (30) days from the date the comptroller of the treasury distributes the assessments to local collecting officials, in which to pay taxes without delinquency penalty and interest.
(b) If any railroad, public utility, or modern market telecommunications provider has been or is hereafter aggrieved at the assessment so fixed and certified by the board, such taxpayer shall be required to pay the taxes due and owing the state, counties, and municipalities, upon the full value of the assessment, under protest. Upon termination of any proceedings that may be instituted in any of the courts of this state or in any of the courts of the United States by such taxpayer to review such assessment, the state, counties and municipalities, and any school district, road district, or other taxing district to which such taxes have been paid, shall refund in cash and with interest, such part of the taxes so paid to it as may be adjudged to be excessive or illegal by any final decree or order entered in any such proceeding, or in default of such refund, such taxpayer is authorized to take credit for the amount of such illegal or excessive tax, with interest, against any tax thereafter becoming due from and payable by such taxpayer, to the state, or any county, municipality, road district, school district, or any other taxing district authorized by law to levy taxes.
(c) (1) If the state board of equalization has not completed its review of the assessment certified by the comptroller of the treasury within the time provided herein due to exceptions filed by the property owner with the board, the property owner shall be required to pay at least the undisputed portion of the property taxes, based upon the assessment certified by the comptroller of the treasury to the board, tentatively equalized according to the county appraisal ratios approved by the board pursuant to §§ 67-5-1302(b) and 67-5-1509(a) , pending final disposition of the exceptions by the board. The partial payment provided herein shall be made within thirty (30) days of written demand therefor by the affected tax jurisdiction, and the board may dismiss the exceptions of any property owner who fails or refuses to make the payment as provided. The property owner may, in addition, pay the disputed portion of such taxes if the taxing authority to whom such taxes will be due agrees to accept the payment. Upon final disposition of the exceptions and certification of the final assessment to the comptroller of the treasury by the board, any overpayment of taxes shall be refunded to the property owner with interest, and any remainder of taxes due but unpaid shall be payable and collectable as otherwise provided by law. Interest shall be due upon unpaid or overpaid taxes under appeal in the same manner provided in § 67-5-1512 , and the statutory interest otherwise accruing on delinquent taxes under § 67-5-2010 shall not accrue until the delinquency date or thirty (30) days after the final assessment is certified by the board, whichever is later. At the option of the jurisdiction, refund of overpaid taxes with any interest due may be made by lump sum payment or by crediting such payment against future taxes until paid in full. Payments made by the property owner pursuant to this subsection (c) shall not be construed to prejudice the property owner's appeal or right to a refund of payments determined not to be due, nor shall such payments be considered a voluntary payment. For purposes of this section, authority to bill or make written demand for payment of taxes is vested in the tax collecting official of the jurisdiction, and authority to act otherwise on behalf of the jurisdiction in electing options provided herein is vested in the chief executive officer of the jurisdiction, unless the jurisdiction votes by a majority of its chief legislative body to designate some other official as the person electing options. (2) This subsection (c) applies to assessments for the 1990 and later tax years.
(1) If the state board of equalization has not completed its review of the assessment certified by the comptroller of the treasury within the time provided herein due to exceptions filed by the property owner with the board, the property owner shall be required to pay at least the undisputed portion of the property taxes, based upon the assessment certified by the comptroller of the treasury to the board, tentatively equalized according to the county appraisal ratios approved by the board pursuant to §§ 67-5-1302(b) and 67-5-1509(a) , pending final disposition of the exceptions by the board. The partial payment provided herein shall be made within thirty (30) days of written demand therefor by the affected tax jurisdiction, and the board may dismiss the exceptions of any property owner who fails or refuses to make the payment as provided. The property owner may, in addition, pay the disputed portion of such taxes if the taxing authority to whom such taxes will be due agrees to accept the payment. Upon final disposition of the exceptions and certification of the final assessment to the comptroller of the treasury by the board, any overpayment of taxes shall be refunded to the property owner with interest, and any remainder of taxes due but unpaid shall be payable and collectable as otherwise provided by law. Interest shall be due upon unpaid or overpaid taxes under appeal in the same manner provided in § 67-5-1512 , and the statutory interest otherwise accruing on delinquent taxes under § 67-5-2010 shall not accrue until the delinquency date or thirty (30) days after the final assessment is certified by the board, whichever is later. At the option of the jurisdiction, refund of overpaid taxes with any interest due may be made by lump sum payment or by crediting such payment against future taxes until paid in full. Payments made by the property owner pursuant to this subsection (c) shall not be construed to prejudice the property owner's appeal or right to a refund of payments determined not to be due, nor shall such payments be considered a voluntary payment. For purposes of this section, authority to bill or make written demand for payment of taxes is vested in the tax collecting official of the jurisdiction, and authority to act otherwise on behalf of the jurisdiction in electing options provided herein is vested in the chief executive officer of the jurisdiction, unless the jurisdiction votes by a majority of its chief legislative body to designate some other official as the person electing options.
(2) This subsection (c) applies to assessments for the 1990 and later tax years.
Amended by 2017 Tenn. Acts, ch. 299,s 3, eff. 7/1/2017.
Acts 1973, ch. 226, § 11; T.C.A., § 67-933; Acts 1992, ch. 527, §§ 1, 2; 1995, ch. 305, § 125; 1998, ch. 606, § 1.
Tenn. Code Ann. § 67-6-540 — TN Code / Title 67 / Chapter 6 / Section 67-6-540
Managed compliance agreement with eligible dealers
Status: in_force

(a) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible dealer. Such agreement may provide for: (1) One (1) or more effective use tax rates for purchases subject to tax under this chapter; (2) A procedure under which the eligible dealer can use a direct pay permit issued by the commissioner to purchase tangible personal property or services without paying to its supplier the tax imposed by this chapter; (3) A term not to exceed three (3) years, provided nothing shall preclude the commissioner from entering into a subsequent agreement with the same dealer; (4) The conditions under which the agreement may require modification or termination; (5) A procedure to resolve disputes concerning the agreement; and (6) Any such other provisions as the commissioner and the eligible dealer mutually agree upon to carry out the purposes of this section. (b) The commissioner may, in the commissioner's sole discretion, terminate a managed compliance agreement and conduct an audit of an eligible dealer if the eligible dealer fails to fulfill any of the terms of a managed compliance agreement and such failure is materially adverse to the commissioner and the dealer fails to cure such failure not later than thirty (30) days after the mailing of written notice of such failure by the commissioner; provided, however, that no such notice need be given in the event such failure is not capable of being cured or the commissioner believes that the collection of any tax required to be collected and paid to the state or of any assessment will be jeopardized by delay. (c) Other than as authorized by this section and expressly agreed in the managed compliance agreement, nothing in this section shall abridge or alter any requirements, rights, or obligations of an eligible dealer or the commissioner granted or imposed by statute or regulation. (d) For purposes of this section: (1) "Effective use tax rate" means the rate of use tax to be applied against a predetermined base of purchases for the purpose of computing the eligible taxpayer's use tax liability for a defined period; (2) "Eligible dealer" means any person who is required to file any return or to pay or remit any tax under this chapter and who, in the opinion of the commissioner, meets the following criteria: (A) Demonstrates a willingness and ability to comply with the tax laws of this state; (B) Maintains an acceptable system of internal controls and business records; (C) Maintains a large volume of taxable purchases; and (D) Cooperates with Tennessee's efforts to collect tax; and (3) "Managed compliance agreement" means an agreement between the commissioner and an eligible taxpayer that provides for an agreed upon method for calculating and remitting use tax on that taxpayer's purchases. Acts 2004, ch. 786, § 3.
(a) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible dealer. Such agreement may provide for: (1) One (1) or more effective use tax rates for purchases subject to tax under this chapter; (2) A procedure under which the eligible dealer can use a direct pay permit issued by the commissioner to purchase tangible personal property or services without paying to its supplier the tax imposed by this chapter; (3) A term not to exceed three (3) years, provided nothing shall preclude the commissioner from entering into a subsequent agreement with the same dealer; (4) The conditions under which the agreement may require modification or termination; (5) A procedure to resolve disputes concerning the agreement; and (6) Any such other provisions as the commissioner and the eligible dealer mutually agree upon to carry out the purposes of this section.
(1) One (1) or more effective use tax rates for purchases subject to tax under this chapter;
(2) A procedure under which the eligible dealer can use a direct pay permit issued by the commissioner to purchase tangible personal property or services without paying to its supplier the tax imposed by this chapter;
(3) A term not to exceed three (3) years, provided nothing shall preclude the commissioner from entering into a subsequent agreement with the same dealer;
(4) The conditions under which the agreement may require modification or termination;
(5) A procedure to resolve disputes concerning the agreement; and
(6) Any such other provisions as the commissioner and the eligible dealer mutually agree upon to carry out the purposes of this section.
(b) The commissioner may, in the commissioner's sole discretion, terminate a managed compliance agreement and conduct an audit of an eligible dealer if the eligible dealer fails to fulfill any of the terms of a managed compliance agreement and such failure is materially adverse to the commissioner and the dealer fails to cure such failure not later than thirty (30) days after the mailing of written notice of such failure by the commissioner; provided, however, that no such notice need be given in the event such failure is not capable of being cured or the commissioner believes that the collection of any tax required to be collected and paid to the state or of any assessment will be jeopardized by delay.
(c) Other than as authorized by this section and expressly agreed in the managed compliance agreement, nothing in this section shall abridge or alter any requirements, rights, or obligations of an eligible dealer or the commissioner granted or imposed by statute or regulation.
(d) For purposes of this section: (1) "Effective use tax rate" means the rate of use tax to be applied against a predetermined base of purchases for the purpose of computing the eligible taxpayer's use tax liability for a defined period; (2) "Eligible dealer" means any person who is required to file any return or to pay or remit any tax under this chapter and who, in the opinion of the commissioner, meets the following criteria: (A) Demonstrates a willingness and ability to comply with the tax laws of this state; (B) Maintains an acceptable system of internal controls and business records; (C) Maintains a large volume of taxable purchases; and (D) Cooperates with Tennessee's efforts to collect tax; and (3) "Managed compliance agreement" means an agreement between the commissioner and an eligible taxpayer that provides for an agreed upon method for calculating and remitting use tax on that taxpayer's purchases.
(1) "Effective use tax rate" means the rate of use tax to be applied against a predetermined base of purchases for the purpose of computing the eligible taxpayer's use tax liability for a defined period;
(2) "Eligible dealer" means any person who is required to file any return or to pay or remit any tax under this chapter and who, in the opinion of the commissioner, meets the following criteria: (A) Demonstrates a willingness and ability to comply with the tax laws of this state; (B) Maintains an acceptable system of internal controls and business records; (C) Maintains a large volume of taxable purchases; and (D) Cooperates with Tennessee's efforts to collect tax; and
(A) Demonstrates a willingness and ability to comply with the tax laws of this state;
(B) Maintains an acceptable system of internal controls and business records;
(C) Maintains a large volume of taxable purchases; and
(D) Cooperates with Tennessee's efforts to collect tax; and
(3) "Managed compliance agreement" means an agreement between the commissioner and an eligible taxpayer that provides for an agreed upon method for calculating and remitting use tax on that taxpayer's purchases.
Acts 2004, ch. 786, § 3.
Tenn. Code Ann. § 67-4-2202 — TN Code / Title 67 / Chapter 4 / Section 67-4-2202
Tax imposed - Supervision and collection - Rules and regulations
Status: in_force

(a) The state tax imposed by this part shall be the exclusive tax levied on bona fide coin-operated amusement machines. No local government may impose any additional tax, fee, or assessment of any kind on such machines. Nothing contained in this part shall affect any person's liability for state or local sales or use tax that is imposed pursuant to chapter 6 of this title for the privilege of selling or using such devices. The receipts from bona fide coin-operated amusement machines shall not be the basis of tax under chapter 6 of this title. (b) The supervision and collection of the taxes imposed by this part are under the direction of the department of revenue. The commissioner of revenue is authorized to promulgate rules and regulations to effectuate the purposes of this part. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. (c) The taxes imposed by this part shall be administered and collected on an annual basis for the privilege of owning bona fide coin-operated amusement machines used commercially for public play for tax years beginning on July 1 and ending on the following June 30. Acts 2002, ch. 856, § 2b.
(a) The state tax imposed by this part shall be the exclusive tax levied on bona fide coin-operated amusement machines. No local government may impose any additional tax, fee, or assessment of any kind on such machines. Nothing contained in this part shall affect any person's liability for state or local sales or use tax that is imposed pursuant to chapter 6 of this title for the privilege of selling or using such devices. The receipts from bona fide coin-operated amusement machines shall not be the basis of tax under chapter 6 of this title.
(b) The supervision and collection of the taxes imposed by this part are under the direction of the department of revenue. The commissioner of revenue is authorized to promulgate rules and regulations to effectuate the purposes of this part. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
(c) The taxes imposed by this part shall be administered and collected on an annual basis for the privilege of owning bona fide coin-operated amusement machines used commercially for public play for tax years beginning on July 1 and ending on the following June 30.
Acts 2002, ch. 856, § 2b.
Tenn. Code Ann. § 67-4-1425 — TN Code / Title 67 / Chapter 4 / Section 67-4-1425
[Repealed]
Status: repealed

Repealed by 2021 Tenn. Acts, ch. 496, s 5, eff. 7/1/2021. Amended by 2020 Tenn. Acts, ch. 701, s 1, eff. 6/22/2020. Amended by 2019 Tenn. Acts, ch. 349, s 1, eff. 5/10/2019. Amended by 2019 Tenn. Acts, ch. 348, s 1, eff. 5/10/2019. Amended by 2019 Tenn. Acts, ch. 282, s 1, eff. 5/8/2019. Amended by 2019 Tenn. Acts, ch. 241, s 1, eff. 5/2/2019. Amended by 2019 Tenn. Acts, ch. 198, s 1, eff. 4/25/2019. Amended by 2018 Tenn. Acts, ch. 1065, s 1, eff. 5/21/2018. Amended by 2018 Tenn. Acts, ch. 814, s 1, eff. 4/27/2018. Amended by 2018 Tenn. Acts, ch. 796, s 1, eff. 4/20/2018. Amended by 2018 Tenn. Acts, ch. 781, s 1, eff. 4/19/2018. Amended by 2018 Tenn. Acts, ch. 776, s 1, eff. 4/19/2018. Amended by 2018 Tenn. Acts, ch. 700, s 1, eff. 4/12/2018. Amended by 2017 Tenn. Acts, ch. 436, s 1, eff. 5/17/2017. Amended by 2017 Tenn. Acts, ch. 250, s 1, eff. 5/2/2017. Amended by 2017 Tenn. Acts, ch. 165, s 1, eff. 4/24/2017. Amended by 2017 Tenn. Acts, ch. 14, s 1, eff. 3/24/2017. Amended by 2016 Tenn. Acts, ch. 933, s 1, eff. 4/27/2016. Amended by 2016 Tenn. Acts, ch. 890, s 1, eff. 4/27/2016. Amended by 2015 Tenn. Acts, ch. 432, s 1, eff. 5/18/2015. Amended by 2015 Tenn. Acts, ch. 412, s 1, eff. 5/8/2015. Amended by 2015 Tenn. Acts, ch. 400, s 1, eff. 5/8/2015. Amended by 2015 Tenn. Acts, ch. 384, s 1, eff. 5/8/2015. Acts 1988, ch. 1000, §§ 1-3; 1991, ch. 413, § 3; 1996, ch. 1082, § 1; 1999, ch. 538, § 1; 2001, ch. 324, § 1; 2002, ch. 718, § 1; 2003 , ch. 370, § 1; 2005, ch. 162, § 1; 2007 , ch. 156, §§ 1, 2; 2011 , ch. 303, § 1; 2012 , ch. 975, § 1.
Repealed by 2021 Tenn. Acts, ch. 496, s 5, eff. 7/1/2021.
Amended by 2020 Tenn. Acts, ch. 701, s 1, eff. 6/22/2020.
Amended by 2019 Tenn. Acts, ch. 349, s 1, eff. 5/10/2019.
Amended by 2019 Tenn. Acts, ch. 348, s 1, eff. 5/10/2019.
Amended by 2019 Tenn. Acts, ch. 282, s 1, eff. 5/8/2019.
Amended by 2019 Tenn. Acts, ch. 241, s 1, eff. 5/2/2019.
Amended by 2019 Tenn. Acts, ch. 198, s 1, eff. 4/25/2019.
Amended by 2018 Tenn. Acts, ch. 1065, s 1, eff. 5/21/2018.
Amended by 2018 Tenn. Acts, ch. 814, s 1, eff. 4/27/2018.
Amended by 2018 Tenn. Acts, ch. 796, s 1, eff. 4/20/2018.
Amended by 2018 Tenn. Acts, ch. 781, s 1, eff. 4/19/2018.
Amended by 2018 Tenn. Acts, ch. 776, s 1, eff. 4/19/2018.
Amended by 2018 Tenn. Acts, ch. 700, s 1, eff. 4/12/2018.
Amended by 2017 Tenn. Acts, ch. 436, s 1, eff. 5/17/2017.
Amended by 2017 Tenn. Acts, ch. 250, s 1, eff. 5/2/2017.
Amended by 2017 Tenn. Acts, ch. 165, s 1, eff. 4/24/2017.
Amended by 2017 Tenn. Acts, ch. 14, s 1, eff. 3/24/2017.
Amended by 2016 Tenn. Acts, ch. 933, s 1, eff. 4/27/2016.
Amended by 2016 Tenn. Acts, ch. 890, s 1, eff. 4/27/2016.
Amended by 2015 Tenn. Acts, ch. 432, s 1, eff. 5/18/2015.
Amended by 2015 Tenn. Acts, ch. 412, s 1, eff. 5/8/2015.
Amended by 2015 Tenn. Acts, ch. 400, s 1, eff. 5/8/2015.
Amended by 2015 Tenn. Acts, ch. 384, s 1, eff. 5/8/2015.
Acts 1988, ch. 1000, §§ 1-3; 1991, ch. 413, § 3; 1996, ch. 1082, § 1; 1999, ch. 538, § 1; 2001, ch. 324, § 1; 2002, ch. 718, § 1; 2003 , ch. 370, § 1; 2005, ch. 162, § 1; 2007 , ch. 156, §§ 1, 2; 2011 , ch. 303, § 1; 2012 , ch. 975, § 1.
Tenn. Code Ann. § 67-4-3008 — TN Code / Title 67 / Chapter 4 / Section 67-4-3008
Taxpayer license
Status: in_force

(a) Upon receipt of the minimum tax prescribed by this part, together with penalties and interest prescribed in this part if the payment is delinquent, it shall be the duty of each collector to issue a license to the taxpayer. (b) It shall be the duty of each taxpayer to exhibit the license received pursuant to subsection (a). Acts 2007, 500, § 1.
(a) Upon receipt of the minimum tax prescribed by this part, together with penalties and interest prescribed in this part if the payment is delinquent, it shall be the duty of each collector to issue a license to the taxpayer.
(b) It shall be the duty of each taxpayer to exhibit the license received pursuant to subsection (a).
Acts 2007, 500, § 1.
Tenn. Code Ann. § 67-1-701 — TN Code / Title 67 / Chapter 1 / Section 67-1-701
When taxes payable
Status: in_force

(a) All taxes, state, county, and municipal, to be collected under this part, parts 10, 15 and 16 of this chapter, and chapter 5, parts 18-20 of this title shall be payable the first Monday in October in each year, except taxes of municipal corporations that, under existing laws, are authorized to collect their own taxes on property and privileges; provided, that, whenever, under any plan or program of consolidation of governmental functions of county offices with comparable facilities provided under any municipal charter, it is expedient to fix different due dates than those established in this subsection (a), in order to avoid the destruction of existing municipal fiscal policies, the county trustee of any county, by and with the consent of a majority of the members of the county legislative body of the county, may establish due dates other than those set forth in this subsection (a). (b) County revenue shall be collected by the officers at the time and in the manner prescribed for the collection of the state revenue. (c) All municipal taxes collectible by the county trustee shall become due and delinquent at the same time as state and county taxes; provided, that, whenever, under any plan or program of consolidation of governmental functions of county offices with comparable facilities provided under any municipal charter, it is expedient to fix different due dates than those established in subsection (a), in order to avoid the destruction of existing municipal fiscal policies, the county trustee of any county, by and with the consent of a majority of the members of the county legislative body of the county trustee's county, may establish due dates other than those set forth in subsection (a). Code 1858, § 491; Shan., §§ 651, 773, 865; mod. Code 1932, §§ 1050, 1350, 1545; Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; 1961, ch. 312, § 1; 1961, ch. 314, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; modified; Acts 1982, ch. 819, § 1; T.C.A. (orig. ed.), §§ 67-1101(a), 67-1102, 67-1103.
(a) All taxes, state, county, and municipal, to be collected under this part, parts 10, 15 and 16 of this chapter, and chapter 5, parts 18-20 of this title shall be payable the first Monday in October in each year, except taxes of municipal corporations that, under existing laws, are authorized to collect their own taxes on property and privileges; provided, that, whenever, under any plan or program of consolidation of governmental functions of county offices with comparable facilities provided under any municipal charter, it is expedient to fix different due dates than those established in this subsection (a), in order to avoid the destruction of existing municipal fiscal policies, the county trustee of any county, by and with the consent of a majority of the members of the county legislative body of the county, may establish due dates other than those set forth in this subsection (a).
(b) County revenue shall be collected by the officers at the time and in the manner prescribed for the collection of the state revenue.
(c) All municipal taxes collectible by the county trustee shall become due and delinquent at the same time as state and county taxes; provided, that, whenever, under any plan or program of consolidation of governmental functions of county offices with comparable facilities provided under any municipal charter, it is expedient to fix different due dates than those established in subsection (a), in order to avoid the destruction of existing municipal fiscal policies, the county trustee of any county, by and with the consent of a majority of the members of the county legislative body of the county trustee's county, may establish due dates other than those set forth in subsection (a).
Code 1858, § 491; Shan., §§ 651, 773, 865; mod. Code 1932, §§ 1050, 1350, 1545; Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; 1961, ch. 312, § 1; 1961, ch. 314, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; modified; Acts 1982, ch. 819, § 1; T.C.A. (orig. ed.), §§ 67-1101(a), 67-1102, 67-1103.
Tenn. Code Ann. § 67-3-806 — TN Code / Title 67 / Chapter 3 / Section 67-3-806
Petroleum products and vehicles declared contraband - Confiscation - Procedure for hearing
Status: in_force

(a) Any petroleum product that is owned or possessed by any person in avoidance, evasion or violation of any provision contained in this part, and any vehicle that is used for storage or transportation of the product, are contraband and may be seized by the commissioner. All products and vehicles seized as contraband shall be delivered promptly to the custody of the department and disposed of under § 67-1-1435 . Proceeds of the sale shall be paid to the state treasury for the benefit of the general fund. (b) Any person, claiming any property or any interest in property seized under subsection (a), may file with the commissioner at Nashville a written claim, requesting a hearing and stating the person's interest in the product or vehicle seized. The hearing shall be held under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The request shall be made within ten (10) days following the confiscation. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1906.
(a) Any petroleum product that is owned or possessed by any person in avoidance, evasion or violation of any provision contained in this part, and any vehicle that is used for storage or transportation of the product, are contraband and may be seized by the commissioner. All products and vehicles seized as contraband shall be delivered promptly to the custody of the department and disposed of under § 67-1-1435 . Proceeds of the sale shall be paid to the state treasury for the benefit of the general fund.
(b) Any person, claiming any property or any interest in property seized under subsection (a), may file with the commissioner at Nashville a written claim, requesting a hearing and stating the person's interest in the product or vehicle seized. The hearing shall be held under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The request shall be made within ten (10) days following the confiscation.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1906.
Tenn. Code Ann. § 67-3-302 — TN Code / Title 67 / Chapter 3 / Section 67-3-302
Measurement of diesel tax
Status: in_force

(a) The tax imposed by § 67-3-202 shall be measured by taxable gallons removed, other than through a bulk transfer, by a licensed supplier: (1) From the bulk transfer/terminal system or from a qualified terminal or refinery within this state; (2) From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers; provided, that the supplier imports such taxable motor fuel for the supplier's own account, or such supplier has made a tax precollection election under § 67-3-503 ; (3) Upon sale in a qualified terminal or refinery in this state to an unlicensed supplier; or (4) In other cases in the same manner as the tax imposed by § 4081 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 4081 ) or the Code of Federal Regulations. (b) With respect to the operator of a terminal in this state, the tax imposed by § 67-3-202 shall be measured and levied annually on taxable motor fuel by the amount by which net gallons lost or unaccounted for, including transmix, within the terminal exceed the sum of net gallon gains, plus one-half of one percent (0.5%) times the number of all net gallons removed from such terminal across the rack or in bulk. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1402 .
(a) The tax imposed by § 67-3-202 shall be measured by taxable gallons removed, other than through a bulk transfer, by a licensed supplier: (1) From the bulk transfer/terminal system or from a qualified terminal or refinery within this state; (2) From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers; provided, that the supplier imports such taxable motor fuel for the supplier's own account, or such supplier has made a tax precollection election under § 67-3-503 ; (3) Upon sale in a qualified terminal or refinery in this state to an unlicensed supplier; or (4) In other cases in the same manner as the tax imposed by § 4081 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 4081 ) or the Code of Federal Regulations.
(1) From the bulk transfer/terminal system or from a qualified terminal or refinery within this state;
(2) From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers; provided, that the supplier imports such taxable motor fuel for the supplier's own account, or such supplier has made a tax precollection election under § 67-3-503 ;
(3) Upon sale in a qualified terminal or refinery in this state to an unlicensed supplier; or
(4) In other cases in the same manner as the tax imposed by § 4081 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 4081 ) or the Code of Federal Regulations.
(b) With respect to the operator of a terminal in this state, the tax imposed by § 67-3-202 shall be measured and levied annually on taxable motor fuel by the amount by which net gallons lost or unaccounted for, including transmix, within the terminal exceed the sum of net gallon gains, plus one-half of one percent (0.5%) times the number of all net gallons removed from such terminal across the rack or in bulk.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1402 .
Tenn. Code Ann. § 67-5-1512 — TN Code / Title 67 / Chapter 5 / Section 67-5-1512
Certification of board action - Penalties and interest
Status: in_force

(a) (1) Upon the hearing of an appeal and complaint, the state board of equalization having made its determination of the assessment of the property subject to the appeal and complaint, the board shall issue, upon request, an official certificate relative to the action of the state board. (2) The official certificate must show the description of the property and the assessment as determined by the state board of equalization. (3) The board shall provide written notice of its final actions on appeals and complaints to the parties and to others upon request. Written notice includes notification by electronic means, and the record of actions or notice may be preserved in digital or electronic format. (b) (1) Penalty and interest otherwise due on delinquent property taxes does not accrue while an appeal of the assessment is pending before the county or state boards of equalization if the taxpayer, before the delinquency date, pays the undisputed portion or pays the full tax due. (2) For purposes of this subsection (b), "undisputed portion" means the amount the taxpayer would owe based on the taxpayer's good faith claim for relief. (3) If the full tax due is paid, the city or county collecting official may decline to accept the disputed portion of tax. (4) Delinquency penalty and interest postponed under this subsection (b) begins to accrue thirty (30) days after issuance of the final assessment certificate of the state board of equalization and until the tax is paid. (5) On motion of the city or county to whom tax is owed, the state board of equalization shall dismiss the appeal of any taxpayer who fails to pay delinquent taxes that have accrued on property that is the subject of the appeal, or who fails to pay at least the undisputed tax related to a properly appealed assessment. (c) Any additional tax due following the appeal will accrue interest from the delinquency date at the composite prime rate published by the federal reserve board as of the delinquency date, minus two (2) points. (d) (1) Any tax found refundable following the appeal will accrue interest from the delinquency date at the composite prime rate published by the federal reserve board as of the delinquency date, minus two (2) points. (2) Sixty (60) days after issuance of the final assessment certificate of the state board of equalization, the interest rate on a deferred refund shall increase two (2) points until the refund is finally paid. (3) For purposes of this subsection (d), "deferred refund" means the amount owed to the taxpayer, excluding any penalties and interest. Amended by 2023 Tenn. Acts, ch. 184, s 12, eff. 7/1/2023. Amended by 2023 Tenn. Acts, ch. 184, s 11, eff. 7/1/2023. Amended by 2020 Tenn. Acts, ch. 521, Secs.s 3, s 4 eff. 3/6/2020. Amended by 2014 Tenn. Acts, ch. 691, Secs.s 3, s 4 eff. 4/15/2014. Acts 1973, ch. 226, § 10; 1974, ch. 771, § 11; 1975, ch. 171, § 10; Acts 1980, ch. 533, §§ 1-5; T.C.A., § 67-841; Acts 1986, ch. 627, § 1; 1988, ch. 795, § 19; 1989, ch. 291, § 3; 1989, ch. 550, §§ 3, 22; 1990, ch. 1045, §§ 1, 2, 4; 1993, ch. 315, § 11; 1996, ch. 787, §§ 2, 9, 10; 1997 , ch. 197, § 1; 2003 , ch. 385, § 1; 2007 , ch. 332, § 1; 2008 , ch. 680, § 2; 2011 , ch. 32, § 2; 2011 , ch. 77, § 1.
(a) (1) Upon the hearing of an appeal and complaint, the state board of equalization having made its determination of the assessment of the property subject to the appeal and complaint, the board shall issue, upon request, an official certificate relative to the action of the state board. (2) The official certificate must show the description of the property and the assessment as determined by the state board of equalization. (3) The board shall provide written notice of its final actions on appeals and complaints to the parties and to others upon request. Written notice includes notification by electronic means, and the record of actions or notice may be preserved in digital or electronic format.
(1) Upon the hearing of an appeal and complaint, the state board of equalization having made its determination of the assessment of the property subject to the appeal and complaint, the board shall issue, upon request, an official certificate relative to the action of the state board.
(2) The official certificate must show the description of the property and the assessment as determined by the state board of equalization.
(3) The board shall provide written notice of its final actions on appeals and complaints to the parties and to others upon request. Written notice includes notification by electronic means, and the record of actions or notice may be preserved in digital or electronic format.
(b) (1) Penalty and interest otherwise due on delinquent property taxes does not accrue while an appeal of the assessment is pending before the county or state boards of equalization if the taxpayer, before the delinquency date, pays the undisputed portion or pays the full tax due. (2) For purposes of this subsection (b), "undisputed portion" means the amount the taxpayer would owe based on the taxpayer's good faith claim for relief. (3) If the full tax due is paid, the city or county collecting official may decline to accept the disputed portion of tax. (4) Delinquency penalty and interest postponed under this subsection (b) begins to accrue thirty (30) days after issuance of the final assessment certificate of the state board of equalization and until the tax is paid. (5) On motion of the city or county to whom tax is owed, the state board of equalization shall dismiss the appeal of any taxpayer who fails to pay delinquent taxes that have accrued on property that is the subject of the appeal, or who fails to pay at least the undisputed tax related to a properly appealed assessment.
(1) Penalty and interest otherwise due on delinquent property taxes does not accrue while an appeal of the assessment is pending before the county or state boards of equalization if the taxpayer, before the delinquency date, pays the undisputed portion or pays the full tax due.
(2) For purposes of this subsection (b), "undisputed portion" means the amount the taxpayer would owe based on the taxpayer's good faith claim for relief.
(3) If the full tax due is paid, the city or county collecting official may decline to accept the disputed portion of tax.
(4) Delinquency penalty and interest postponed under this subsection (b) begins to accrue thirty (30) days after issuance of the final assessment certificate of the state board of equalization and until the tax is paid.
(5) On motion of the city or county to whom tax is owed, the state board of equalization shall dismiss the appeal of any taxpayer who fails to pay delinquent taxes that have accrued on property that is the subject of the appeal, or who fails to pay at least the undisputed tax related to a properly appealed assessment.
(c) Any additional tax due following the appeal will accrue interest from the delinquency date at the composite prime rate published by the federal reserve board as of the delinquency date, minus two (2) points.
(d) (1) Any tax found refundable following the appeal will accrue interest from the delinquency date at the composite prime rate published by the federal reserve board as of the delinquency date, minus two (2) points. (2) Sixty (60) days after issuance of the final assessment certificate of the state board of equalization, the interest rate on a deferred refund shall increase two (2) points until the refund is finally paid. (3) For purposes of this subsection (d), "deferred refund" means the amount owed to the taxpayer, excluding any penalties and interest.
(1) Any tax found refundable following the appeal will accrue interest from the delinquency date at the composite prime rate published by the federal reserve board as of the delinquency date, minus two (2) points.
(2) Sixty (60) days after issuance of the final assessment certificate of the state board of equalization, the interest rate on a deferred refund shall increase two (2) points until the refund is finally paid.
(3) For purposes of this subsection (d), "deferred refund" means the amount owed to the taxpayer, excluding any penalties and interest.
Amended by 2023 Tenn. Acts, ch. 184, s 12, eff. 7/1/2023.
Amended by 2023 Tenn. Acts, ch. 184, s 11, eff. 7/1/2023.
Amended by 2020 Tenn. Acts, ch. 521, Secs.s 3, s 4 eff. 3/6/2020.
Amended by 2014 Tenn. Acts, ch. 691, Secs.s 3, s 4 eff. 4/15/2014.
Acts 1973, ch. 226, § 10; 1974, ch. 771, § 11; 1975, ch. 171, § 10; Acts 1980, ch. 533, §§ 1-5; T.C.A., § 67-841; Acts 1986, ch. 627, § 1; 1988, ch. 795, § 19; 1989, ch. 291, § 3; 1989, ch. 550, §§ 3, 22; 1990, ch. 1045, §§ 1, 2, 4; 1993, ch. 315, § 11; 1996, ch. 787, §§ 2, 9, 10; 1997 , ch. 197, § 1; 2003 , ch. 385, § 1; 2007 , ch. 332, § 1; 2008 , ch. 680, § 2; 2011 , ch. 32, § 2; 2011 , ch. 77, § 1.
Tenn. Code Ann. § 67-1-501 — TN Code / Title 67 / Chapter 1 / Section 67-1-501
Construction
Status: in_force

It is declared to be the legislative intent that §§ 67-1-502 and 67-1-508 - 67-1-513 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments and the state board of equalization; and the division and the board and each of the entities shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-502 and 67-1-508 - 67-1-513, and to equalize the assessment of all property subject to taxation as provided by law. Acts 1973, ch. 226, § 3; T.C.A., § 67-339.
It is declared to be the legislative intent that §§ 67-1-502 and 67-1-508 - 67-1-513 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments and the state board of equalization; and the division and the board and each of the entities shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-502 and 67-1-508 - 67-1-513, and to equalize the assessment of all property subject to taxation as provided by law.
Acts 1973, ch. 226, § 3; T.C.A., § 67-339.
Tenn. Code Ann. § 67-4-3005 — TN Code / Title 67 / Chapter 4 / Section 67-4-3005
Revenues - The qualified public use facility development fund - Deficit and surplus revenue
Status: in_force

(a) The portion of the revenue received by the municipality from the tax, as is designated by the resolution of the municipality enacting the levy of tax set forth in this part, shall be deposited into a fund entitled the "qualified public use facility development fund," which shall be used: (1) As set forth in § 7-88-106 , if such qualified public use facility is described in § 67-4-3002(7)(A) , for the purpose of paying the cost of the qualified public use facility and the costs of bonded indebtedness, principal and interest, including expenses of the bond sale or sales, incurred by the municipality or public authority in financing, acquiring, constructing, leasing, equipping, and renovating a qualified public use facility. The remaining revenue shall be deposited in the general fund of the municipality; or (2) As set forth in this section, if such qualified public use facility is described in § 67-4-3002(7)(B) or (7)(C) , for the purpose of paying the cost of the qualified public use facility and the costs of bonded indebtedness, principal and interest, including expenses of the bond sale or sales, incurred by the municipality or public authority in financing, acquiring, constructing, leasing, equipping, and renovating a qualified public use facility. The remaining revenue shall be deposited in the general fund of the municipality. (b) If, at the close of any fiscal year, the revenue from the tax is not sufficient to meet the total debt service of the municipality or public authority for bonded indebtedness incurred for the qualified public use facility, the balance, if any, of the debt service not paid by revenue from the tax at the end of the fiscal year shall be accumulated in a separate deficit account that shall bear simple interest at the same rate as the bonds issued by each governmental entity for construction of the qualified public use facilities. If the municipality or public authority has not incurred bonded indebtedness for the qualified public use facility and at the close of any fiscal year, the revenue from the tax is not sufficient to meet the total cost of the qualified public use facility, then the balance, if any, of the cost not paid by revenue from the tax at the end of the fiscal year shall be accumulated in a separate deficit account. (c) If the revenue from the tax in any fiscal year exceeds the total of the debt service requirements or the total cost of the qualified public use facility for that year, the surplus revenue thus accruing shall be retained by the municipality as a sinking fund for any future debt service requirements or future cost of the qualified public use facility or, alternatively, the surplus may be applied to the reduction of the deficit accounts of the municipality. Amended by 2020 Tenn. Acts, ch. 752, s 3, eff. 6/22/2020. Acts 2007, 500, § 1.
(a) The portion of the revenue received by the municipality from the tax, as is designated by the resolution of the municipality enacting the levy of tax set forth in this part, shall be deposited into a fund entitled the "qualified public use facility development fund," which shall be used: (1) As set forth in § 7-88-106 , if such qualified public use facility is described in § 67-4-3002(7)(A) , for the purpose of paying the cost of the qualified public use facility and the costs of bonded indebtedness, principal and interest, including expenses of the bond sale or sales, incurred by the municipality or public authority in financing, acquiring, constructing, leasing, equipping, and renovating a qualified public use facility. The remaining revenue shall be deposited in the general fund of the municipality; or (2) As set forth in this section, if such qualified public use facility is described in § 67-4-3002(7)(B) or (7)(C) , for the purpose of paying the cost of the qualified public use facility and the costs of bonded indebtedness, principal and interest, including expenses of the bond sale or sales, incurred by the municipality or public authority in financing, acquiring, constructing, leasing, equipping, and renovating a qualified public use facility. The remaining revenue shall be deposited in the general fund of the municipality.
(1) As set forth in § 7-88-106 , if such qualified public use facility is described in § 67-4-3002(7)(A) , for the purpose of paying the cost of the qualified public use facility and the costs of bonded indebtedness, principal and interest, including expenses of the bond sale or sales, incurred by the municipality or public authority in financing, acquiring, constructing, leasing, equipping, and renovating a qualified public use facility. The remaining revenue shall be deposited in the general fund of the municipality; or
(2) As set forth in this section, if such qualified public use facility is described in § 67-4-3002(7)(B) or (7)(C) , for the purpose of paying the cost of the qualified public use facility and the costs of bonded indebtedness, principal and interest, including expenses of the bond sale or sales, incurred by the municipality or public authority in financing, acquiring, constructing, leasing, equipping, and renovating a qualified public use facility. The remaining revenue shall be deposited in the general fund of the municipality.
(b) If, at the close of any fiscal year, the revenue from the tax is not sufficient to meet the total debt service of the municipality or public authority for bonded indebtedness incurred for the qualified public use facility, the balance, if any, of the debt service not paid by revenue from the tax at the end of the fiscal year shall be accumulated in a separate deficit account that shall bear simple interest at the same rate as the bonds issued by each governmental entity for construction of the qualified public use facilities. If the municipality or public authority has not incurred bonded indebtedness for the qualified public use facility and at the close of any fiscal year, the revenue from the tax is not sufficient to meet the total cost of the qualified public use facility, then the balance, if any, of the cost not paid by revenue from the tax at the end of the fiscal year shall be accumulated in a separate deficit account.
(c) If the revenue from the tax in any fiscal year exceeds the total of the debt service requirements or the total cost of the qualified public use facility for that year, the surplus revenue thus accruing shall be retained by the municipality as a sinking fund for any future debt service requirements or future cost of the qualified public use facility or, alternatively, the surplus may be applied to the reduction of the deficit accounts of the municipality.
Amended by 2020 Tenn. Acts, ch. 752, s 3, eff. 6/22/2020.
Acts 2007, 500, § 1.
Tenn. Code Ann. § 67-5-807 — TN Code / Title 67 / Chapter 5 / Section 67-5-807
Preparation and delivery of tax rolls or books
Status: in_force

(a) Every assessor shall identify all taxable property on the assessor's assessment records in such manner that tax rolls can be provided for each taxing entity within the assessor's jurisdiction. (b) The county legislative body may impose upon the county clerk, or upon the assessor of property, the duty of making out from the assessment books, prepared by the county assessor of property for the latest year, either a bound or a loose-leaf tax book or books, or unit tax ledger cards, one (1) for each parcel of property, and the person so designated to perform this duty shall deliver the books or ledger cards to the trustee on or before the first Monday of October each and every year, respectively, and the person shall receive for such services such compensation as the county legislative body shall allow; provided, that the trustee shall have, at the date of the trustee's induction into office, entered into the several bonds in the amount of taxes as required by law. (c) (1) Tax books or unit of ledger cards shall be arranged by districts, or by convenient subdivision of districts, and shall be suitably ruled so as to show the names of the owners either in alphabetical order, or in the order in which the parcels of property identified by a parcel number, are geographically located within the district or subdivision of the district, the number of lots and blocks, number of acres, description of the property as contained in the assessment roll, the value of each lot, tract, or parcel of land, and the valuation of personal property under the appropriate head or items called for by this chapter. (2) On the valuation of the real and personal property of each taxpayer, taxes shall be calculated and extended in appropriate columns, according to and at the rate levied by the proper authorities. (3) Tax books, tax rolls, or unit of ledger cards may have attached thereto and made a part thereof a schedule of definitions, defining words, letters, signs, symbols and figures appearing in such tax rolls, and such schedule of definitions when so attached shall be regarded as a part of each assessment contained in such tax books, tax rolls, or unit of ledger cards; and such tax books, tax rolls and unit of ledger cards may by reference incorporate records on file in any public office in the county. (d) (1) It is the duty of the county clerk or assessor of property, in making out the tax books, to place all the property within the limits of any given municipality so that it will be separate from the other property, and, by footing up the assessed valuations on each page and recapitulating such footings, the county clerk or assessor of property shall show the aggregate valuation of all property within the limits of each incorporated town, city, or taxing district, and in the same manner the county clerk or assessor of property shall show the aggregate valuation of all property within the limits of the county. (2) The tax books for realty shall show the name of the owner, if known, the description of each lot, tract, or parcel of land, and the value thereof. (e) (1) The county clerk or assessor of property shall make out from the tax books an aggregate statement, showing the value of all town lots, the number of acres, and value of all tracts of land and the value of all personal property. (2) This statement shall be made and the tax shown by civil districts and wards, and shall show the aggregate for the whole county from the items named. (3) The clerk or assessor shall specify in such statement which of the districts are urban or country districts. (4) This statement shall be forwarded to the commissioner of revenue on or before the first Monday in November in each and every year. (5) The clerk or assessor shall also certify a like statement to the mayor of each municipality by that date. (f) Should any county clerk or assessor of property fail to comply with the requirements of subsection (e) or § 67-1-701(a) , when within such county clerk's or assessor of property's power to do so, the county clerk or assessor of property shall forfeit all claims for compensation for labor and services for making out and preparing the tax books. Acts 1907, ch. 602, §§ 39, 40, 43, 44; Shan., §§ 811, 811a1, 812, 813; mod. Code 1932, §§ 1482-1485; impl. am. Acts 1937, ch. 33, § 50; Acts 1951, ch. 122, § 1; 1951, ch. 238, §§ 2-4; modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 286, § 5; modified; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-626, 67-1008 -- 67-1012; Acts 2008, ch. 971, § 1.
(a) Every assessor shall identify all taxable property on the assessor's assessment records in such manner that tax rolls can be provided for each taxing entity within the assessor's jurisdiction.
(b) The county legislative body may impose upon the county clerk, or upon the assessor of property, the duty of making out from the assessment books, prepared by the county assessor of property for the latest year, either a bound or a loose-leaf tax book or books, or unit tax ledger cards, one (1) for each parcel of property, and the person so designated to perform this duty shall deliver the books or ledger cards to the trustee on or before the first Monday of October each and every year, respectively, and the person shall receive for such services such compensation as the county legislative body shall allow; provided, that the trustee shall have, at the date of the trustee's induction into office, entered into the several bonds in the amount of taxes as required by law.
(c) (1) Tax books or unit of ledger cards shall be arranged by districts, or by convenient subdivision of districts, and shall be suitably ruled so as to show the names of the owners either in alphabetical order, or in the order in which the parcels of property identified by a parcel number, are geographically located within the district or subdivision of the district, the number of lots and blocks, number of acres, description of the property as contained in the assessment roll, the value of each lot, tract, or parcel of land, and the valuation of personal property under the appropriate head or items called for by this chapter. (2) On the valuation of the real and personal property of each taxpayer, taxes shall be calculated and extended in appropriate columns, according to and at the rate levied by the proper authorities. (3) Tax books, tax rolls, or unit of ledger cards may have attached thereto and made a part thereof a schedule of definitions, defining words, letters, signs, symbols and figures appearing in such tax rolls, and such schedule of definitions when so attached shall be regarded as a part of each assessment contained in such tax books, tax rolls, or unit of ledger cards; and such tax books, tax rolls and unit of ledger cards may by reference incorporate records on file in any public office in the county.
(1) Tax books or unit of ledger cards shall be arranged by districts, or by convenient subdivision of districts, and shall be suitably ruled so as to show the names of the owners either in alphabetical order, or in the order in which the parcels of property identified by a parcel number, are geographically located within the district or subdivision of the district, the number of lots and blocks, number of acres, description of the property as contained in the assessment roll, the value of each lot, tract, or parcel of land, and the valuation of personal property under the appropriate head or items called for by this chapter.
(2) On the valuation of the real and personal property of each taxpayer, taxes shall be calculated and extended in appropriate columns, according to and at the rate levied by the proper authorities.
(3) Tax books, tax rolls, or unit of ledger cards may have attached thereto and made a part thereof a schedule of definitions, defining words, letters, signs, symbols and figures appearing in such tax rolls, and such schedule of definitions when so attached shall be regarded as a part of each assessment contained in such tax books, tax rolls, or unit of ledger cards; and such tax books, tax rolls and unit of ledger cards may by reference incorporate records on file in any public office in the county.
(d) (1) It is the duty of the county clerk or assessor of property, in making out the tax books, to place all the property within the limits of any given municipality so that it will be separate from the other property, and, by footing up the assessed valuations on each page and recapitulating such footings, the county clerk or assessor of property shall show the aggregate valuation of all property within the limits of each incorporated town, city, or taxing district, and in the same manner the county clerk or assessor of property shall show the aggregate valuation of all property within the limits of the county. (2) The tax books for realty shall show the name of the owner, if known, the description of each lot, tract, or parcel of land, and the value thereof.
(1) It is the duty of the county clerk or assessor of property, in making out the tax books, to place all the property within the limits of any given municipality so that it will be separate from the other property, and, by footing up the assessed valuations on each page and recapitulating such footings, the county clerk or assessor of property shall show the aggregate valuation of all property within the limits of each incorporated town, city, or taxing district, and in the same manner the county clerk or assessor of property shall show the aggregate valuation of all property within the limits of the county.
(2) The tax books for realty shall show the name of the owner, if known, the description of each lot, tract, or parcel of land, and the value thereof.
(e) (1) The county clerk or assessor of property shall make out from the tax books an aggregate statement, showing the value of all town lots, the number of acres, and value of all tracts of land and the value of all personal property. (2) This statement shall be made and the tax shown by civil districts and wards, and shall show the aggregate for the whole county from the items named. (3) The clerk or assessor shall specify in such statement which of the districts are urban or country districts. (4) This statement shall be forwarded to the commissioner of revenue on or before the first Monday in November in each and every year. (5) The clerk or assessor shall also certify a like statement to the mayor of each municipality by that date.
(1) The county clerk or assessor of property shall make out from the tax books an aggregate statement, showing the value of all town lots, the number of acres, and value of all tracts of land and the value of all personal property.
(2) This statement shall be made and the tax shown by civil districts and wards, and shall show the aggregate for the whole county from the items named.
(3) The clerk or assessor shall specify in such statement which of the districts are urban or country districts.
(4) This statement shall be forwarded to the commissioner of revenue on or before the first Monday in November in each and every year.
(5) The clerk or assessor shall also certify a like statement to the mayor of each municipality by that date.
(f) Should any county clerk or assessor of property fail to comply with the requirements of subsection (e) or § 67-1-701(a) , when within such county clerk's or assessor of property's power to do so, the county clerk or assessor of property shall forfeit all claims for compensation for labor and services for making out and preparing the tax books.
Acts 1907, ch. 602, §§ 39, 40, 43, 44; Shan., §§ 811, 811a1, 812, 813; mod. Code 1932, §§ 1482-1485; impl. am. Acts 1937, ch. 33, § 50; Acts 1951, ch. 122, § 1; 1951, ch. 238, §§ 2-4; modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 286, § 5; modified; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-626, 67-1008 -- 67-1012; Acts 2008, ch. 971, § 1.
Tenn. Code Ann. § 67-5-1406 — TN Code / Title 67 / Chapter 5 / Section 67-5-1406
Hearing officers
Status: in_force

(a) The county board of equalization may appoint one (1) or more hearing officers, with approval by simple majority vote of the county commission on a resolution, to conduct preliminary hearings and to make investigations regarding complaints before the board. (b) The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board. (c) The county board may adopt any recommendation of such hearing officers as its final decision; provided, that any property owner who desires to be heard directly by the county board is given the opportunity to be heard by the board. Amended by 2015 Tenn. Acts, ch. 471,s 2, eff. 5/18/2015. Amended by 2014 Tenn. Acts, ch. 691,s 2, eff. 4/15/2014. Acts 1973, ch. 226, § 10; T.C.A., § 67-805.
(a) The county board of equalization may appoint one (1) or more hearing officers, with approval by simple majority vote of the county commission on a resolution, to conduct preliminary hearings and to make investigations regarding complaints before the board.
(b) The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board.
(c) The county board may adopt any recommendation of such hearing officers as its final decision; provided, that any property owner who desires to be heard directly by the county board is given the opportunity to be heard by the board.
Amended by 2015 Tenn. Acts, ch. 471,s 2, eff. 5/18/2015.
Amended by 2014 Tenn. Acts, ch. 691,s 2, eff. 4/15/2014.
Acts 1973, ch. 226, § 10; T.C.A., § 67-805.
Tenn. Code Ann. § 67-6-531 — TN Code / Title 67 / Chapter 6 / Section 67-6-531
Contracts for collection of sales and use taxes
Status: in_force

The commissioner may enter into agreements with persons, who are not otherwise liable to collect and remit sales or use taxes, for the collection of state and local sales or use taxes due on their sales of tangible personal property or taxable services to customers in Tennessee. These agreements shall be made on terms determined by the commissioner to be in the best interest of the state. Acts 1997, ch. 373, § 1.
The commissioner may enter into agreements with persons, who are not otherwise liable to collect and remit sales or use taxes, for the collection of state and local sales or use taxes due on their sales of tangible personal property or taxable services to customers in Tennessee. These agreements shall be made on terms determined by the commissioner to be in the best interest of the state.
Acts 1997, ch. 373, § 1.
Tenn. Code Ann. § 67-4-2807 — TN Code / Title 67 / Chapter 4 / Section 67-4-2807
Assessment of tax, penalties and interest - Notice - Collection
Status: in_force

Notwithstanding any other law, an assessment against a merchant under this part on which a stamp has not been affixed as required by this part shall be made as provided in this section. The commissioner shall assess the tax, applicable penalty, and interest based on any information brought to the attention of the commissioner, or the commissioner's duly authorized assistants, that a merchant is liable for unpaid tax pursuant to this part. The tax shall be assessed in the same manner as any other tax assessment, except when this part specifies otherwise. The commissioner shall notify the merchant in writing of the amount of the tax, penalty, and interest due. The notice of assessment shall be either mailed to the merchant at the merchant's last known address or served on the merchant in person. If the merchant does not pay the tax, penalty, and interest upon receipt of the notice of assessment, the commissioner shall collect the assessment, including penalty and interest, pursuant to the procedures set forth in chapter 1, parts 14 and 18, of this title. The merchant may seek review of the assessment as provided in chapter 1, part 18, of this title. Section 67-1-1802 is applicable to the tax levied by this part. Acts 2004, ch. 803, § 8; 2007, ch. 602, § 28; 2010, ch. 962, § 1.
Notwithstanding any other law, an assessment against a merchant under this part on which a stamp has not been affixed as required by this part shall be made as provided in this section. The commissioner shall assess the tax, applicable penalty, and interest based on any information brought to the attention of the commissioner, or the commissioner's duly authorized assistants, that a merchant is liable for unpaid tax pursuant to this part. The tax shall be assessed in the same manner as any other tax assessment, except when this part specifies otherwise. The commissioner shall notify the merchant in writing of the amount of the tax, penalty, and interest due. The notice of assessment shall be either mailed to the merchant at the merchant's last known address or served on the merchant in person. If the merchant does not pay the tax, penalty, and interest upon receipt of the notice of assessment, the commissioner shall collect the assessment, including penalty and interest, pursuant to the procedures set forth in chapter 1, parts 14 and 18, of this title. The merchant may seek review of the assessment as provided in chapter 1, part 18, of this title. Section 67-1-1802 is applicable to the tax levied by this part.
Acts 2004, ch. 803, § 8; 2007, ch. 602, § 28; 2010, ch. 962, § 1.
Tenn. Code Ann. § 67-6-708 — TN Code / Title 67 / Chapter 6 / Section 67-6-708
Termination of tax
Status: in_force

(a) The tax imposed in this part shall remain in effect in the county or city on a perpetual basis as permitted by law, unless the city or county by ordinance or resolution, respectively, shall provide for a specific termination date. (b) The city or county by ordinance or resolution respectively may provide for a specific period of time during which the tax shall be in effect. Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050.
(a) The tax imposed in this part shall remain in effect in the county or city on a perpetual basis as permitted by law, unless the city or county by ordinance or resolution, respectively, shall provide for a specific termination date.
(b) The city or county by ordinance or resolution respectively may provide for a specific period of time during which the tax shall be in effect.
Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050.
Tenn. Code Ann. § 67-4-2108 — TN Code / Title 67 / Chapter 4 / Section 67-4-2108
[Repealed]
Status: repealed

Repealed by 2024 Tenn. Acts, ch. 950,s 2, eff. 5/10/2024. Amended by 2023 Tenn. Acts, ch. 377, s 22, eff. 5/11/2023. Amended by 2022 Tenn. Acts, ch. 1139, s 2, eff. 7/1/2022. Acts 1999, ch. 406, § 4; 2000, ch. 982, §§ 33, 51, 57; 2000, ch. 983, § 12; 2004, ch. 924, §§ 5, 18; 2006, ch. 1019, § 10; 2009 , ch. 530, § 14; 2010 , ch. 1134, § 39.
Repealed by 2024 Tenn. Acts, ch. 950,s 2, eff. 5/10/2024.
Amended by 2023 Tenn. Acts, ch. 377, s 22, eff. 5/11/2023.
Amended by 2022 Tenn. Acts, ch. 1139, s 2, eff. 7/1/2022.
Acts 1999, ch. 406, § 4; 2000, ch. 982, §§ 33, 51, 57; 2000, ch. 983, § 12; 2004, ch. 924, §§ 5, 18; 2006, ch. 1019, § 10; 2009 , ch. 530, § 14; 2010 , ch. 1134, § 39.
Tenn. Code Ann. § 67-6-346 — TN Code / Title 67 / Chapter 6 / Section 67-6-346
Pollution control credit
Status: in_force

There shall be a credit of one hundred percent (100%) of the sales and use tax paid with respect to any system, method, improvement, structure, device or appliance appurtenant thereto that is required and primarily used to bring the purchaser into compliance with pollution control laws or regulations, whether federal, state, or local, when such pollution is created in the course of the purchaser's regular business activities. The credit provided in this section shall not be available to persons primarily engaged in processing, treating, or controlling pollution created by others. Copies of certificates provided for in § 67-5-604 or other evidence that is satisfactory to the commissioner shall be furnished to the commissioner by the purchaser to establish entitlement to the credit. The credit provided in this section shall also apply to machinery and equipment used to produce or store electricity in a certified green energy production facility, as defined in § 67-4-2004 . A copy of the facility certification issued by the department of environment and conservation shall be furnished to the commissioner by the taxpayer to establish entitlement to the credit. Instead of taking the credit available under this section or § 67-6-507(i) and (j) , the purchaser may apply to the commissioner for a refund of the taxes paid or for authority to make purchases exempt from the tax. Amended by 2022 Tenn. Acts, ch. 1139, s 3, eff. 7/1/2022. Acts 1992, ch. 873, § 3; 1994, ch. 862, § 1; 1995, ch. 37, §§ 1, 2; 1997 , ch. 143, § 1; 2004, ch. 924, § 11; 2010 , ch. 1134, § 40.
There shall be a credit of one hundred percent (100%) of the sales and use tax paid with respect to any system, method, improvement, structure, device or appliance appurtenant thereto that is required and primarily used to bring the purchaser into compliance with pollution control laws or regulations, whether federal, state, or local, when such pollution is created in the course of the purchaser's regular business activities. The credit provided in this section shall not be available to persons primarily engaged in processing, treating, or controlling pollution created by others. Copies of certificates provided for in § 67-5-604 or other evidence that is satisfactory to the commissioner shall be furnished to the commissioner by the purchaser to establish entitlement to the credit. The credit provided in this section shall also apply to machinery and equipment used to produce or store electricity in a certified green energy production facility, as defined in § 67-4-2004 . A copy of the facility certification issued by the department of environment and conservation shall be furnished to the commissioner by the taxpayer to establish entitlement to the credit. Instead of taking the credit available under this section or § 67-6-507(i) and (j) , the purchaser may apply to the commissioner for a refund of the taxes paid or for authority to make purchases exempt from the tax.
Amended by 2022 Tenn. Acts, ch. 1139, s 3, eff. 7/1/2022.
Acts 1992, ch. 873, § 3; 1994, ch. 862, § 1; 1995, ch. 37, §§ 1, 2; 1997 , ch. 143, § 1; 2004, ch. 924, § 11; 2010 , ch. 1134, § 40.
Tenn. Code Ann. § 67-4-1412 — TN Code / Title 67 / Chapter 4 / Section 67-4-1412
Delinquent tax notice by publication
Status: in_force

(a) This section applies to any city, town, or county in this state, including any county having a metropolitan form of government. (b) Except as provided in subsection (f), as a preliminary step toward pursuing any remedy available to a city, town, or county by law to collect any taxes due or delinquent under an ordinance, resolution, or private act imposing a tax on the privilege of occupancy in a hotel, the tax collector for the city, town, or county may publish a notice in accordance with subsection (c) that lists the name of each operator who has failed to collect or remit the tax due or delinquent and the amount of the tax due or delinquent, if: (1) The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or (2) The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000). (c) Any city, town, or county that elects to publish a notice as authorized by subsection (b) shall cause the notice to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the city, town, or county; provided, that if no newspaper is published in the city, town, or county, the notice shall be posted on the courthouse door. (d) The cost of publication shall be paid by the city, town, or county. (e) To the extent there is a conflict between this section and any private act, resolution, or ordinance that imposes a tax on the privilege of occupancy in a hotel, this section shall govern. The legislative body of any city or town, by ordinance, or county, by resolution, is authorized to modify the provisions of any ordinance or resolution enacted prior to April 14, 2016, that conflict with this section. (f) An operator's name and amount of tax due or delinquent shall not be listed on any notice published pursuant to subsection (b) if all or any portion of the tax is at issue in a suit filed by the operator challenging the collection or assessment of the tax. Acts 2016, ch. 796, § 1.
(a) This section applies to any city, town, or county in this state, including any county having a metropolitan form of government.
(b) Except as provided in subsection (f), as a preliminary step toward pursuing any remedy available to a city, town, or county by law to collect any taxes due or delinquent under an ordinance, resolution, or private act imposing a tax on the privilege of occupancy in a hotel, the tax collector for the city, town, or county may publish a notice in accordance with subsection (c) that lists the name of each operator who has failed to collect or remit the tax due or delinquent and the amount of the tax due or delinquent, if: (1) The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or (2) The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000).
(1) The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or
(2) The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000).
(c) Any city, town, or county that elects to publish a notice as authorized by subsection (b) shall cause the notice to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the city, town, or county; provided, that if no newspaper is published in the city, town, or county, the notice shall be posted on the courthouse door.
(d) The cost of publication shall be paid by the city, town, or county.
(e) To the extent there is a conflict between this section and any private act, resolution, or ordinance that imposes a tax on the privilege of occupancy in a hotel, this section shall govern. The legislative body of any city or town, by ordinance, or county, by resolution, is authorized to modify the provisions of any ordinance or resolution enacted prior to April 14, 2016, that conflict with this section.
(f) An operator's name and amount of tax due or delinquent shall not be listed on any notice published pursuant to subsection (b) if all or any portion of the tax is at issue in a suit filed by the operator challenging the collection or assessment of the tax.
Acts 2016, ch. 796, § 1.
Tenn. Code Ann. § 67-4-1713 — TN Code / Title 67 / Chapter 4 / Section 67-4-1713
Paper form submission in lieu of electronic filing for persons sixty-five plus
Status: in_force

If the commissioner imposes an electronic filing or payment requirement on persons subject to the privilege tax levied by this part, then persons who are sixty-five (65) years of age or older may file the applicable document and submit payment in paper form. The commissioner may require that the paper filing or payment be accompanied by a manual handling fee in accordance with § 67-1-115 . Added by 2024 Tenn. Acts, ch. 672,s 1, eff. 4/11/2024.
If the commissioner imposes an electronic filing or payment requirement on persons subject to the privilege tax levied by this part, then persons who are sixty-five (65) years of age or older may file the applicable document and submit payment in paper form. The commissioner may require that the paper filing or payment be accompanied by a manual handling fee in accordance with § 67-1-115 .
Added by 2024 Tenn. Acts, ch. 672,s 1, eff. 4/11/2024.
Tenn. Code Ann. § 67-8-412 — TN Code / Title 67 / Chapter 8 / Section 67-8-412
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Basis of appraisal
Status: in_force

(a) All property, real and personal, shall be appraised at its full and true value at the date of the death of the decedent; provided, that stocks and bonds listed on recognized exchanges shall be appraised by ascertaining their quoted value on the date of death of the decedent or on the nearest business day of such exchange to such date. Notwithstanding any other law to the contrary, United States treasury bonds issued before March 4, 1971, and acquired by the decedent or the decedent's agent after May 30, 1985, that are listed in Treas. Reg. § 301.6312-2 ( 26 CFR 301.6312-2 ), and known as "Flower Bonds," shall be valued at par value to the extent that they are used to discharge federal estate tax liability. (b) (1) Subsection (a) notwithstanding, the value of the gross estate, for the purposes of parts 3-5 of this chapter, may be determined, if the executor or administrator so elects, by valuing all the property, real and personal, included in the gross estate as follows: (A) In the case of property distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent's death, such property shall be valued as of the date of distribution, sale, exchange, or other disposition; (B) In the case of property not distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent's death, such property shall be valued as of the date occurring six (6) months after the decedent's death; and (C) Any interest or estate that is affected by mere lapse of time shall be included at its value as of the time of death, instead of the later date, with adjustment for any difference in its value as of the later date not due to mere lapse of time. The election provided for in this subsection (b) shall be exercised by the executor or administrator on the return, if filed within the time prescribed by law or before the expiration date of any extension of time granted pursuant to law for the filing of the return. (2) In the event of an election as provided for in this subsection (b), there shall be no deduction allowed on account of property with respect to which a deduction is claimed under § 67-8-315 in an amount greater than the value declared for the same property in determining the gross assets of the estate. (c) (1) Notwithstanding subsection (a), in any case of an estate where an executor could elect, without regard to § 2032A(b)(1)(C)(ii) and § 2032A(c)(6)(B) of the Internal Revenue Code ( 26 U.S.C. § 2032A(b)(1)(C)(ii) and (c)(6)(B) ), relative to material participation in the operation of the farm or other business by the decedent or members of the decedent's family, the special valuation for farm or other property under § 2032A of the Internal Revenue Code, such special valuation shall also be available to the executor for Tennessee inheritance tax valuation purposes. For such purposes, the executor and any other person shall be subject to all conditions and limitations set out in § 2032A, with the exception of § 2032A(b)(1)(C)(ii) and § 2032A(c)(6)(B), which shall not be applicable. In addition, a lien shall arise in favor of the state comparable to that arising in favor of the United States under § 6324B of the Internal Revenue Code ( 26 U.S.C. § 6324B ), and such lien shall be subject to the filing and priority provisions of § 67-1-1403 . (2) The commissioner shall prescribe procedures to provide that, in any case in which the personal representative makes a timely election under this subsection (c) and substantially complies with the federal regulations pertaining to the election but the notice of election as filed does not contain all required information, or the signatures of one (1) or more necessary persons are not included on the agreement provided for in this subsection (c), or the agreement does not contain all required information, the personal representative is to have reasonable time, not exceeding ninety (90) days, after notification of such failure or other deficiency, in which to provide such information or signatures. The provisions hereof shall apply to the estates of all decedents dying after December 31, 1976. Acts 1929 (Ex. Sess.), ch. 29, § 3(6); Code 1932, § 1278; Acts 1971, ch. 118, § 5; impl. am. Acts 1978, ch. 686, §§ 1, 5; Acts 1978, ch. 731, § 11; 1983, ch. 73, § 8; T.C.A. (orig. ed.), § 30-1621; Acts 1985, ch. 364, § 8; 1985, ch. 453, § 3.
(a) All property, real and personal, shall be appraised at its full and true value at the date of the death of the decedent; provided, that stocks and bonds listed on recognized exchanges shall be appraised by ascertaining their quoted value on the date of death of the decedent or on the nearest business day of such exchange to such date. Notwithstanding any other law to the contrary, United States treasury bonds issued before March 4, 1971, and acquired by the decedent or the decedent's agent after May 30, 1985, that are listed in Treas. Reg. § 301.6312-2 ( 26 CFR 301.6312-2 ), and known as "Flower Bonds," shall be valued at par value to the extent that they are used to discharge federal estate tax liability.
(b) (1) Subsection (a) notwithstanding, the value of the gross estate, for the purposes of parts 3-5 of this chapter, may be determined, if the executor or administrator so elects, by valuing all the property, real and personal, included in the gross estate as follows: (A) In the case of property distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent's death, such property shall be valued as of the date of distribution, sale, exchange, or other disposition; (B) In the case of property not distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent's death, such property shall be valued as of the date occurring six (6) months after the decedent's death; and (C) Any interest or estate that is affected by mere lapse of time shall be included at its value as of the time of death, instead of the later date, with adjustment for any difference in its value as of the later date not due to mere lapse of time. The election provided for in this subsection (b) shall be exercised by the executor or administrator on the return, if filed within the time prescribed by law or before the expiration date of any extension of time granted pursuant to law for the filing of the return. (2) In the event of an election as provided for in this subsection (b), there shall be no deduction allowed on account of property with respect to which a deduction is claimed under § 67-8-315 in an amount greater than the value declared for the same property in determining the gross assets of the estate.
(1) Subsection (a) notwithstanding, the value of the gross estate, for the purposes of parts 3-5 of this chapter, may be determined, if the executor or administrator so elects, by valuing all the property, real and personal, included in the gross estate as follows: (A) In the case of property distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent's death, such property shall be valued as of the date of distribution, sale, exchange, or other disposition; (B) In the case of property not distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent's death, such property shall be valued as of the date occurring six (6) months after the decedent's death; and (C) Any interest or estate that is affected by mere lapse of time shall be included at its value as of the time of death, instead of the later date, with adjustment for any difference in its value as of the later date not due to mere lapse of time. The election provided for in this subsection (b) shall be exercised by the executor or administrator on the return, if filed within the time prescribed by law or before the expiration date of any extension of time granted pursuant to law for the filing of the return.
(A) In the case of property distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent's death, such property shall be valued as of the date of distribution, sale, exchange, or other disposition;
(B) In the case of property not distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent's death, such property shall be valued as of the date occurring six (6) months after the decedent's death; and
(C) Any interest or estate that is affected by mere lapse of time shall be included at its value as of the time of death, instead of the later date, with adjustment for any difference in its value as of the later date not due to mere lapse of time. The election provided for in this subsection (b) shall be exercised by the executor or administrator on the return, if filed within the time prescribed by law or before the expiration date of any extension of time granted pursuant to law for the filing of the return.
(2) In the event of an election as provided for in this subsection (b), there shall be no deduction allowed on account of property with respect to which a deduction is claimed under § 67-8-315 in an amount greater than the value declared for the same property in determining the gross assets of the estate.
(c) (1) Notwithstanding subsection (a), in any case of an estate where an executor could elect, without regard to § 2032A(b)(1)(C)(ii) and § 2032A(c)(6)(B) of the Internal Revenue Code ( 26 U.S.C. § 2032A(b)(1)(C)(ii) and (c)(6)(B) ), relative to material participation in the operation of the farm or other business by the decedent or members of the decedent's family, the special valuation for farm or other property under § 2032A of the Internal Revenue Code, such special valuation shall also be available to the executor for Tennessee inheritance tax valuation purposes. For such purposes, the executor and any other person shall be subject to all conditions and limitations set out in § 2032A, with the exception of § 2032A(b)(1)(C)(ii) and § 2032A(c)(6)(B), which shall not be applicable. In addition, a lien shall arise in favor of the state comparable to that arising in favor of the United States under § 6324B of the Internal Revenue Code ( 26 U.S.C. § 6324B ), and such lien shall be subject to the filing and priority provisions of § 67-1-1403 . (2) The commissioner shall prescribe procedures to provide that, in any case in which the personal representative makes a timely election under this subsection (c) and substantially complies with the federal regulations pertaining to the election but the notice of election as filed does not contain all required information, or the signatures of one (1) or more necessary persons are not included on the agreement provided for in this subsection (c), or the agreement does not contain all required information, the personal representative is to have reasonable time, not exceeding ninety (90) days, after notification of such failure or other deficiency, in which to provide such information or signatures. The provisions hereof shall apply to the estates of all decedents dying after December 31, 1976.
(1) Notwithstanding subsection (a), in any case of an estate where an executor could elect, without regard to § 2032A(b)(1)(C)(ii) and § 2032A(c)(6)(B) of the Internal Revenue Code ( 26 U.S.C. § 2032A(b)(1)(C)(ii) and (c)(6)(B) ), relative to material participation in the operation of the farm or other business by the decedent or members of the decedent's family, the special valuation for farm or other property under § 2032A of the Internal Revenue Code, such special valuation shall also be available to the executor for Tennessee inheritance tax valuation purposes. For such purposes, the executor and any other person shall be subject to all conditions and limitations set out in § 2032A, with the exception of § 2032A(b)(1)(C)(ii) and § 2032A(c)(6)(B), which shall not be applicable. In addition, a lien shall arise in favor of the state comparable to that arising in favor of the United States under § 6324B of the Internal Revenue Code ( 26 U.S.C. § 6324B ), and such lien shall be subject to the filing and priority provisions of § 67-1-1403 .
(2) The commissioner shall prescribe procedures to provide that, in any case in which the personal representative makes a timely election under this subsection (c) and substantially complies with the federal regulations pertaining to the election but the notice of election as filed does not contain all required information, or the signatures of one (1) or more necessary persons are not included on the agreement provided for in this subsection (c), or the agreement does not contain all required information, the personal representative is to have reasonable time, not exceeding ninety (90) days, after notification of such failure or other deficiency, in which to provide such information or signatures. The provisions hereof shall apply to the estates of all decedents dying after December 31, 1976.
Acts 1929 (Ex. Sess.), ch. 29, § 3(6); Code 1932, § 1278; Acts 1971, ch. 118, § 5; impl. am. Acts 1978, ch. 686, §§ 1, 5; Acts 1978, ch. 731, § 11; 1983, ch. 73, § 8; T.C.A. (orig. ed.), § 30-1621; Acts 1985, ch. 364, § 8; 1985, ch. 453, § 3.
Tenn. Code Ann. § 67-5-1333 — TN Code / Title 67 / Chapter 5 / Section 67-5-1333
Collection of county and city taxes
Status: in_force

The taxes due to any county or city shall be collected as any other county or city taxes may be collected by law and at the rate fixed by such county or city. Repealed by 2019 Tenn. Acts, ch. 118, s 4, eff. 4/9/2019. Acts 1973, ch. 226, § 11; T.C.A., § 67-937; Acts 1995, ch. 305, § 125.
The taxes due to any county or city shall be collected as any other county or city taxes may be collected by law and at the rate fixed by such county or city.
Repealed by 2019 Tenn. Acts, ch. 118, s 4, eff. 4/9/2019.
Acts 1973, ch. 226, § 11; T.C.A., § 67-937; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-7-204 — TN Code / Title 67 / Chapter 7 / Section 67-7-204
Administration and collection of tax
Status: in_force

Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part. Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5.
Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part.
Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5.
Tenn. Code Ann. § 67-4-2809 — TN Code / Title 67 / Chapter 4 / Section 67-4-2809
Unauthorized substances tax account - Remittance of tax once unencumbered - Application of proceeds of tax
Status: in_force

(a) The commissioner shall credit the proceeds of the tax levied by this part to a special nonreverting account to be called the state unauthorized substances tax account, until the tax proceeds are unencumbered. The commissioner shall remit the unencumbered tax proceeds as provided in this section on a quarterly or more frequent basis. (b) (1) Tax proceeds are unencumbered when: (A) The tax has been paid and the collection process completed; and (B) (i) The taxpayer has no current right to file a refund claim, and the paid tax is not the subject of any pending lawsuit for the recovery of that tax; or (ii) The time for the taxpayer to file suit pursuant to § 67-1-1802(c) has expired. (2) (A) The commissioner shall first apply the unencumbered tax proceeds to the costs of storing and disposing of the assets seized in payment of the assessment under this part and then to the costs incurred by the commissioner due to implementation and enforcement of this part, which costs shall be added to and become part of the assessment. (B) (i) From the remaining proceeds, the commissioner shall remit seventy-five percent (75%) of the unencumbered tax proceeds that were collected by assessment to the state or local law enforcement agency that conducted the investigation of a merchant that led to the assessment. Such proceeds are to be used by the agency solely for the purpose of investigating, combating, preventing, and reducing drug crimes. (ii) If more than one (1) state or local law enforcement agency conducted the investigation, then the commissioner shall determine the equitable share for each agency based on the contribution each agency made to the investigation. (iii) The commissioner's determination of the equitable share for each agency shall be final and shall not be subject to review in an administrative or judicial proceeding. (C) The commissioner shall credit the remaining unencumbered tax proceeds to the general fund. (c) Notwithstanding any other provision of this section, in the event the tax levied by this part is voluntarily paid to the department of revenue, and not as a result of an investigation or arrest by a state or local law enforcement agency, such voluntarily paid tax shall be considered unencumbered upon payment, and the commissioner shall credit the entire tax proceeds to the general fund. Acts 2004, ch. 803, § 10; 2005, ch. 499, § 18; 2010, ch. 962, § 1.
(a) The commissioner shall credit the proceeds of the tax levied by this part to a special nonreverting account to be called the state unauthorized substances tax account, until the tax proceeds are unencumbered. The commissioner shall remit the unencumbered tax proceeds as provided in this section on a quarterly or more frequent basis.
(b) (1) Tax proceeds are unencumbered when: (A) The tax has been paid and the collection process completed; and (B) (i) The taxpayer has no current right to file a refund claim, and the paid tax is not the subject of any pending lawsuit for the recovery of that tax; or (ii) The time for the taxpayer to file suit pursuant to § 67-1-1802(c) has expired. (2) (A) The commissioner shall first apply the unencumbered tax proceeds to the costs of storing and disposing of the assets seized in payment of the assessment under this part and then to the costs incurred by the commissioner due to implementation and enforcement of this part, which costs shall be added to and become part of the assessment. (B) (i) From the remaining proceeds, the commissioner shall remit seventy-five percent (75%) of the unencumbered tax proceeds that were collected by assessment to the state or local law enforcement agency that conducted the investigation of a merchant that led to the assessment. Such proceeds are to be used by the agency solely for the purpose of investigating, combating, preventing, and reducing drug crimes. (ii) If more than one (1) state or local law enforcement agency conducted the investigation, then the commissioner shall determine the equitable share for each agency based on the contribution each agency made to the investigation. (iii) The commissioner's determination of the equitable share for each agency shall be final and shall not be subject to review in an administrative or judicial proceeding. (C) The commissioner shall credit the remaining unencumbered tax proceeds to the general fund.
(1) Tax proceeds are unencumbered when: (A) The tax has been paid and the collection process completed; and (B) (i) The taxpayer has no current right to file a refund claim, and the paid tax is not the subject of any pending lawsuit for the recovery of that tax; or (ii) The time for the taxpayer to file suit pursuant to § 67-1-1802(c) has expired.
(A) The tax has been paid and the collection process completed; and
(B) (i) The taxpayer has no current right to file a refund claim, and the paid tax is not the subject of any pending lawsuit for the recovery of that tax; or (ii) The time for the taxpayer to file suit pursuant to § 67-1-1802(c) has expired.
(i) The taxpayer has no current right to file a refund claim, and the paid tax is not the subject of any pending lawsuit for the recovery of that tax; or
(ii) The time for the taxpayer to file suit pursuant to § 67-1-1802(c) has expired.
(2) (A) The commissioner shall first apply the unencumbered tax proceeds to the costs of storing and disposing of the assets seized in payment of the assessment under this part and then to the costs incurred by the commissioner due to implementation and enforcement of this part, which costs shall be added to and become part of the assessment. (B) (i) From the remaining proceeds, the commissioner shall remit seventy-five percent (75%) of the unencumbered tax proceeds that were collected by assessment to the state or local law enforcement agency that conducted the investigation of a merchant that led to the assessment. Such proceeds are to be used by the agency solely for the purpose of investigating, combating, preventing, and reducing drug crimes. (ii) If more than one (1) state or local law enforcement agency conducted the investigation, then the commissioner shall determine the equitable share for each agency based on the contribution each agency made to the investigation. (iii) The commissioner's determination of the equitable share for each agency shall be final and shall not be subject to review in an administrative or judicial proceeding. (C) The commissioner shall credit the remaining unencumbered tax proceeds to the general fund.
(A) The commissioner shall first apply the unencumbered tax proceeds to the costs of storing and disposing of the assets seized in payment of the assessment under this part and then to the costs incurred by the commissioner due to implementation and enforcement of this part, which costs shall be added to and become part of the assessment.
(B) (i) From the remaining proceeds, the commissioner shall remit seventy-five percent (75%) of the unencumbered tax proceeds that were collected by assessment to the state or local law enforcement agency that conducted the investigation of a merchant that led to the assessment. Such proceeds are to be used by the agency solely for the purpose of investigating, combating, preventing, and reducing drug crimes. (ii) If more than one (1) state or local law enforcement agency conducted the investigation, then the commissioner shall determine the equitable share for each agency based on the contribution each agency made to the investigation. (iii) The commissioner's determination of the equitable share for each agency shall be final and shall not be subject to review in an administrative or judicial proceeding.
(i) From the remaining proceeds, the commissioner shall remit seventy-five percent (75%) of the unencumbered tax proceeds that were collected by assessment to the state or local law enforcement agency that conducted the investigation of a merchant that led to the assessment. Such proceeds are to be used by the agency solely for the purpose of investigating, combating, preventing, and reducing drug crimes.
(ii) If more than one (1) state or local law enforcement agency conducted the investigation, then the commissioner shall determine the equitable share for each agency based on the contribution each agency made to the investigation.
(iii) The commissioner's determination of the equitable share for each agency shall be final and shall not be subject to review in an administrative or judicial proceeding.
(C) The commissioner shall credit the remaining unencumbered tax proceeds to the general fund.
(c) Notwithstanding any other provision of this section, in the event the tax levied by this part is voluntarily paid to the department of revenue, and not as a result of an investigation or arrest by a state or local law enforcement agency, such voluntarily paid tax shall be considered unencumbered upon payment, and the commissioner shall credit the entire tax proceeds to the general fund.
Acts 2004, ch. 803, § 10; 2005, ch. 499, § 18; 2010, ch. 962, § 1.
Tenn. Code Ann. § 67-5-512 — TN Code / Title 67 / Chapter 5 / Section 67-5-512
New counties
Status: in_force

The assessments made by the county assessor or the district assessor, as the case may be, of the new county on the taxable property in the districts or parts of districts that formerly constituted a part of the old county, and which had outstanding indebtedness at the time of the formation of the new county, shall be and constitute the assessment for the old county for the purpose of taxation to pay the debt and the interest thereon; and it shall be the duty of the assessor in and for the new county to furnish the assessments to the assessor of the old county within twenty (20) days after same has been passed upon by the board of equalization of the new county; provided, that the assessment shall be copied by the assessor of the old county in the office of the assessor of the new county, and the copy of such assessment shall be a legal, valid, and binding assessment, when so made, in all respects and to all intents and purposes as is the assessment in the county or counties from which the same is copied. Acts 1973, ch. 226, § 6; T.C.A., § 67-644.
The assessments made by the county assessor or the district assessor, as the case may be, of the new county on the taxable property in the districts or parts of districts that formerly constituted a part of the old county, and which had outstanding indebtedness at the time of the formation of the new county, shall be and constitute the assessment for the old county for the purpose of taxation to pay the debt and the interest thereon; and it shall be the duty of the assessor in and for the new county to furnish the assessments to the assessor of the old county within twenty (20) days after same has been passed upon by the board of equalization of the new county; provided, that the assessment shall be copied by the assessor of the old county in the office of the assessor of the new county, and the copy of such assessment shall be a legal, valid, and binding assessment, when so made, in all respects and to all intents and purposes as is the assessment in the county or counties from which the same is copied.
Acts 1973, ch. 226, § 6; T.C.A., § 67-644.
Tenn. Code Ann. § 67-5-214 — TN Code / Title 67 / Chapter 5 / Section 67-5-214
Cemeteries and monuments
Status: in_force

(a) Places of burial used as such, monuments of the dead and all nonprofit cemeteries shall be exempt from taxation. (b) (1) There shall also be exempt from taxation any real property owned by cemeteries operated on a for-profit basis that has been prepared and is being held for burial purposes; provided, that the amount of such property shall not exceed the reasonable expectation of public needs. (2) Cemeteries shall be required to apply for exemption and obtain approval of exemption by the state board of equalization, if charges are imposed for use of burial plots. Acts 1973, ch. 226, § 5; 1980, ch. 689, § 1; T.C.A., § 67-515; Acts 1994, ch. 541, § 9.
(a) Places of burial used as such, monuments of the dead and all nonprofit cemeteries shall be exempt from taxation.
(b) (1) There shall also be exempt from taxation any real property owned by cemeteries operated on a for-profit basis that has been prepared and is being held for burial purposes; provided, that the amount of such property shall not exceed the reasonable expectation of public needs. (2) Cemeteries shall be required to apply for exemption and obtain approval of exemption by the state board of equalization, if charges are imposed for use of burial plots.
(1) There shall also be exempt from taxation any real property owned by cemeteries operated on a for-profit basis that has been prepared and is being held for burial purposes; provided, that the amount of such property shall not exceed the reasonable expectation of public needs.
(2) Cemeteries shall be required to apply for exemption and obtain approval of exemption by the state board of equalization, if charges are imposed for use of burial plots.
Acts 1973, ch. 226, § 5; 1980, ch. 689, § 1; T.C.A., § 67-515; Acts 1994, ch. 541, § 9.
Tenn. Code Ann. § 67-5-1401 — TN Code / Title 67 / Chapter 5 / Section 67-5-1401
Failure of taxpayer to protest assessment before board - Effect
Status: in_force

If the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount; provided, that nothing herein shall be taken as conclusive against the state, county or municipality. Acts 1973, ch. 226, § 6; T.C.A., § 67-631.
If the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount; provided, that nothing herein shall be taken as conclusive against the state, county or municipality.
Acts 1973, ch. 226, § 6; T.C.A., § 67-631.
Tenn. Code Ann. § 67-6-349 — TN Code / Title 67 / Chapter 6 / Section 67-6-349
Petroleum products sold to air common carriers for flights outside United States
Status: in_force

(a) There is exempt from the tax imposed by this chapter fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier for a flight destined for or continuing from a location outside the United States. (b) (1) If a dealer pays to the department the tax imposed by this chapter on fuel or petroleum products sold to an air common carrier, and if the fuel or petroleum products are subsequently used by the air common carrier in a manner that renders the product exempt from tax under subsection (a), then the dealer may take a credit equal to the amount of tax previously paid to the department, if all of the following conditions are satisfied: (A) Prior to taking the credit, the dealer must give the air common carrier a credit or refund of any tax collected from the air common carrier that is the basis for the credit taken under this subsection (b); (B) The dealer must obtain documentation from the air common carrier that is sufficient to establish that the fuel or petroleum products were used in an exempt manner as provided in subsection (a); and (C) The credit is taken by the dealer on a return filed pursuant to this chapter within one (1) year of the date the tax was paid to the department. (2) The dealer must maintain documentation that is sufficient to establish entitlement to the credit, and the documentation must be maintained for a period of three (3) years from December 31 of the year in which the credit is taken on the return. Nothing in this subsection (b) shall be construed as preventing the dealer from filing a claim for refund pursuant to § 67-1-1802 in lieu of taking a credit on the tax return; provided, however, that in no case shall the same tax be subject to a refund and a credit. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 1994, ch. 791, § 1; 2004, ch. 959, § 66; 2005, ch. 311, § 2; 2009 , ch. 530, §§ 35, 45, 57; 2011 , ch. 72, §§ 1, 11.
(a) There is exempt from the tax imposed by this chapter fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier for a flight destined for or continuing from a location outside the United States.
(b) (1) If a dealer pays to the department the tax imposed by this chapter on fuel or petroleum products sold to an air common carrier, and if the fuel or petroleum products are subsequently used by the air common carrier in a manner that renders the product exempt from tax under subsection (a), then the dealer may take a credit equal to the amount of tax previously paid to the department, if all of the following conditions are satisfied: (A) Prior to taking the credit, the dealer must give the air common carrier a credit or refund of any tax collected from the air common carrier that is the basis for the credit taken under this subsection (b); (B) The dealer must obtain documentation from the air common carrier that is sufficient to establish that the fuel or petroleum products were used in an exempt manner as provided in subsection (a); and (C) The credit is taken by the dealer on a return filed pursuant to this chapter within one (1) year of the date the tax was paid to the department. (2) The dealer must maintain documentation that is sufficient to establish entitlement to the credit, and the documentation must be maintained for a period of three (3) years from December 31 of the year in which the credit is taken on the return. Nothing in this subsection (b) shall be construed as preventing the dealer from filing a claim for refund pursuant to § 67-1-1802 in lieu of taking a credit on the tax return; provided, however, that in no case shall the same tax be subject to a refund and a credit.
(1) If a dealer pays to the department the tax imposed by this chapter on fuel or petroleum products sold to an air common carrier, and if the fuel or petroleum products are subsequently used by the air common carrier in a manner that renders the product exempt from tax under subsection (a), then the dealer may take a credit equal to the amount of tax previously paid to the department, if all of the following conditions are satisfied: (A) Prior to taking the credit, the dealer must give the air common carrier a credit or refund of any tax collected from the air common carrier that is the basis for the credit taken under this subsection (b); (B) The dealer must obtain documentation from the air common carrier that is sufficient to establish that the fuel or petroleum products were used in an exempt manner as provided in subsection (a); and (C) The credit is taken by the dealer on a return filed pursuant to this chapter within one (1) year of the date the tax was paid to the department.
(A) Prior to taking the credit, the dealer must give the air common carrier a credit or refund of any tax collected from the air common carrier that is the basis for the credit taken under this subsection (b);
(B) The dealer must obtain documentation from the air common carrier that is sufficient to establish that the fuel or petroleum products were used in an exempt manner as provided in subsection (a); and
(C) The credit is taken by the dealer on a return filed pursuant to this chapter within one (1) year of the date the tax was paid to the department.
(2) The dealer must maintain documentation that is sufficient to establish entitlement to the credit, and the documentation must be maintained for a period of three (3) years from December 31 of the year in which the credit is taken on the return. Nothing in this subsection (b) shall be construed as preventing the dealer from filing a claim for refund pursuant to § 67-1-1802 in lieu of taking a credit on the tax return; provided, however, that in no case shall the same tax be subject to a refund and a credit.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1994, ch. 791, § 1; 2004, ch. 959, § 66; 2005, ch. 311, § 2; 2009 , ch. 530, §§ 35, 45, 57; 2011 , ch. 72, §§ 1, 11.
Tenn. Code Ann. § 67-1-113 — TN Code / Title 67 / Chapter 1 / Section 67-1-113
Keeping and maintenance of records - Access to records - Penalties for noncompliance
Status: in_force

(a) All persons and entities subject to any tax administered by the commissioner shall keep and preserve suitable records from which the taxpayer and the commissioner can determine the Tennessee tax liability, if any. All such records shall be open to examination at all reasonable hours by the commissioner or any authorized agents of the commissioner. If the taxpayer maintains any such records in an electronic format, the taxpayer shall comply with reasonable requests by the commissioner or the commissioner's authorized agents to provide those electronic records in a standard record format. (b) Any taxpayer who fails to comply with this section shall be assessed taxes, plus any applicable penalty and interest based on the best information available to the department; and the burden shall be on the taxpayer to show by clear and cogent evidence that the assessment is incorrect. Acts 2002, ch. 599, § 1.
(a) All persons and entities subject to any tax administered by the commissioner shall keep and preserve suitable records from which the taxpayer and the commissioner can determine the Tennessee tax liability, if any. All such records shall be open to examination at all reasonable hours by the commissioner or any authorized agents of the commissioner. If the taxpayer maintains any such records in an electronic format, the taxpayer shall comply with reasonable requests by the commissioner or the commissioner's authorized agents to provide those electronic records in a standard record format.
(b) Any taxpayer who fails to comply with this section shall be assessed taxes, plus any applicable penalty and interest based on the best information available to the department; and the burden shall be on the taxpayer to show by clear and cogent evidence that the assessment is incorrect.
Acts 2002, ch. 599, § 1.
Tenn. Code Ann. § 67-4-1612 — TN Code / Title 67 / Chapter 4 / Section 67-4-1612
Rules
Status: in_force

The commissioner is authorized to promulgate rules to administer the fee provided by this part. All such rules shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Acts 1991, ch. 451, § 88.
The commissioner is authorized to promulgate rules to administer the fee provided by this part. All such rules shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Acts 1991, ch. 451, § 88.
Tenn. Code Ann. § 67-6-310 — TN Code / Title 67 / Chapter 6 / Section 67-6-310
Gun shows - Sales by nonprofit organizations
Status: in_force

There is exempt from the sales and use tax the proceeds derived from sales at gun shows, displays or exhibits, sponsored by any nonprofit organization of gun collectors. This exemption shall not be applicable to any sale made by a person who regularly engages in business as a dealer in guns, or to any sale of a gun for future delivery. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
There is exempt from the sales and use tax the proceeds derived from sales at gun shows, displays or exhibits, sponsored by any nonprofit organization of gun collectors. This exemption shall not be applicable to any sale made by a person who regularly engages in business as a dealer in guns, or to any sale of a gun for future delivery.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
Tenn. Code Ann. § 67-8-501 — TN Code / Title 67 / Chapter 8 / Section 67-8-501
[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Executor" means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; (2) "Inheritance tax" means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax," "transfer tax," "succession tax," "estate tax," "death duty," "death dues" or otherwise; (3) "Interested person" means any person who may be entitled to receive, or who has received, any property or interest that may be required to be considered in computing the death tax of any state involved; and (4) "Taxing official" means the commissioner of revenue, and in any other reciprocal state, the officer or body designated in the statute of such state substantially similar to this part. Acts 1951, ch. 183, § 1 (Williams, § 1295.1); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1638.
As used in this part, unless the context otherwise requires:
(1) "Executor" means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;
(2) "Inheritance tax" means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax," "transfer tax," "succession tax," "estate tax," "death duty," "death dues" or otherwise;
(3) "Interested person" means any person who may be entitled to receive, or who has received, any property or interest that may be required to be considered in computing the death tax of any state involved; and
(4) "Taxing official" means the commissioner of revenue, and in any other reciprocal state, the officer or body designated in the statute of such state substantially similar to this part.
Acts 1951, ch. 183, § 1 (Williams, § 1295.1); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1638.
Tenn. Code Ann. § 67-5-1325 — TN Code / Title 67 / Chapter 5 / Section 67-5-1325
Distributable and localized property
Status: in_force

(a) The franchises, intangible property, and personal property, within the state, but having no actual situs therein, of each company to be assessed under this part, and, in addition thereto: (1) The roadbed and rolling stock of railroad companies; (2) Poles and lines of telephone, radio common carrier, telephone cooperative, and telegraph companies; (3) Rolling stock and movable property of express, street car, freight, and private car companies; (4) Motor vehicles, buses, trucks, tractors, trailers and movable property of motor bus and/or truck companies; (5) The pipeline or lines of pipeline companies; (6) The aircraft of commercial certificated air carrier companies assessed by the comptroller of the treasury; and (7) The barges, boats, and tugs of water transportation carrier companies assessed by the comptroller of the treasury; shall be known as distributable property. (b) (1) Distributable property shall be apportioned to the counties, municipalities, and other taxing districts by the comptroller of the treasury after having considered the following factors where appropriate: (A) The ratio of route and/or over-the-road miles traveled in the taxing district to the route and/or over-the-road miles traveled in the state; (B) The ratio of original cost of the property in the taxing district to the original cost of the property in the state; (C) The ratio of main line miles of track in the taxing district to the main line miles of track in the state; (D) The ratio of traffic density in the taxing district to the traffic density in the state; and (E) The ratio of ground hours and gross revenue in the taxing district to the ground hours and gross revenue in the state. (2) The comptroller of the treasury may also consider any other factors that will help determine the apportionment of the distributable property to the counties, municipalities, and taxing districts. (c) (1) Real, personal, and other property, operating and nonoperating, such as depots, buildings, and terminals, having an actual situs, shall be known as localized property of such companies, and shall be apportioned to the counties, municipalities, and taxing districts where located. (2) The apportionment shall be based on the value of the property in the taxing district as determined by the comptroller of the treasury. (d) Subsections (a)-(c) shall not apply to gas, water, sewerage, power transmission, electric cooperative, and electric light companies, but, in such cases, all the property of such companies shall be deemed localized property, and shall be apportioned to the taxing district where located. (e) (1) The main line miles of any railroad property shall include all side tracks, switches, bridges, trestles, ties, rails, and super-structures of every kind. (2) The line of any telegraph and telephone company shall include all wires, cables, poles, and instruments. Acts 1973, ch. 226, § 11; T.C.A., §§ 67-925 -- 67-928; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125.
(a) The franchises, intangible property, and personal property, within the state, but having no actual situs therein, of each company to be assessed under this part, and, in addition thereto: (1) The roadbed and rolling stock of railroad companies; (2) Poles and lines of telephone, radio common carrier, telephone cooperative, and telegraph companies; (3) Rolling stock and movable property of express, street car, freight, and private car companies; (4) Motor vehicles, buses, trucks, tractors, trailers and movable property of motor bus and/or truck companies; (5) The pipeline or lines of pipeline companies; (6) The aircraft of commercial certificated air carrier companies assessed by the comptroller of the treasury; and (7) The barges, boats, and tugs of water transportation carrier companies assessed by the comptroller of the treasury; shall be known as distributable property.
(1) The roadbed and rolling stock of railroad companies;
(2) Poles and lines of telephone, radio common carrier, telephone cooperative, and telegraph companies;
(3) Rolling stock and movable property of express, street car, freight, and private car companies;
(4) Motor vehicles, buses, trucks, tractors, trailers and movable property of motor bus and/or truck companies;
(5) The pipeline or lines of pipeline companies;
(6) The aircraft of commercial certificated air carrier companies assessed by the comptroller of the treasury; and
(7) The barges, boats, and tugs of water transportation carrier companies assessed by the comptroller of the treasury; shall be known as distributable property.
shall be known as distributable property.
(b) (1) Distributable property shall be apportioned to the counties, municipalities, and other taxing districts by the comptroller of the treasury after having considered the following factors where appropriate: (A) The ratio of route and/or over-the-road miles traveled in the taxing district to the route and/or over-the-road miles traveled in the state; (B) The ratio of original cost of the property in the taxing district to the original cost of the property in the state; (C) The ratio of main line miles of track in the taxing district to the main line miles of track in the state; (D) The ratio of traffic density in the taxing district to the traffic density in the state; and (E) The ratio of ground hours and gross revenue in the taxing district to the ground hours and gross revenue in the state. (2) The comptroller of the treasury may also consider any other factors that will help determine the apportionment of the distributable property to the counties, municipalities, and taxing districts.
(1) Distributable property shall be apportioned to the counties, municipalities, and other taxing districts by the comptroller of the treasury after having considered the following factors where appropriate: (A) The ratio of route and/or over-the-road miles traveled in the taxing district to the route and/or over-the-road miles traveled in the state; (B) The ratio of original cost of the property in the taxing district to the original cost of the property in the state; (C) The ratio of main line miles of track in the taxing district to the main line miles of track in the state; (D) The ratio of traffic density in the taxing district to the traffic density in the state; and (E) The ratio of ground hours and gross revenue in the taxing district to the ground hours and gross revenue in the state.
(A) The ratio of route and/or over-the-road miles traveled in the taxing district to the route and/or over-the-road miles traveled in the state;
(B) The ratio of original cost of the property in the taxing district to the original cost of the property in the state;
(C) The ratio of main line miles of track in the taxing district to the main line miles of track in the state;
(D) The ratio of traffic density in the taxing district to the traffic density in the state; and
(E) The ratio of ground hours and gross revenue in the taxing district to the ground hours and gross revenue in the state.
(2) The comptroller of the treasury may also consider any other factors that will help determine the apportionment of the distributable property to the counties, municipalities, and taxing districts.
(c) (1) Real, personal, and other property, operating and nonoperating, such as depots, buildings, and terminals, having an actual situs, shall be known as localized property of such companies, and shall be apportioned to the counties, municipalities, and taxing districts where located. (2) The apportionment shall be based on the value of the property in the taxing district as determined by the comptroller of the treasury.
(1) Real, personal, and other property, operating and nonoperating, such as depots, buildings, and terminals, having an actual situs, shall be known as localized property of such companies, and shall be apportioned to the counties, municipalities, and taxing districts where located.
(2) The apportionment shall be based on the value of the property in the taxing district as determined by the comptroller of the treasury.
(d) Subsections (a)-(c) shall not apply to gas, water, sewerage, power transmission, electric cooperative, and electric light companies, but, in such cases, all the property of such companies shall be deemed localized property, and shall be apportioned to the taxing district where located.
(e) (1) The main line miles of any railroad property shall include all side tracks, switches, bridges, trestles, ties, rails, and super-structures of every kind. (2) The line of any telegraph and telephone company shall include all wires, cables, poles, and instruments.
(1) The main line miles of any railroad property shall include all side tracks, switches, bridges, trestles, ties, rails, and super-structures of every kind.
(2) The line of any telegraph and telephone company shall include all wires, cables, poles, and instruments.
Acts 1973, ch. 226, § 11; T.C.A., §§ 67-925 -- 67-928; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-2-109 — TN Code / Title 67 / Chapter 2 / Section 67-2-109
Brokers - Liability for return and tax
Status: in_force

When and if a broker or commission dealer does not make physical delivery to the broker's or commission dealer's customers of stocks and bonds, income from which is taxable under this chapter, but retains possession or title, or both, in such broker or commission dealer or through a nominee agent depository of such security and receives such income or credit for the stocks and bonds, the broker or commission dealer shall report such income to the commissioner, and pay the tax on the income measured by the dividends or interest credited, or which should be credited, to the accounts of the broker's or commission dealer's customers, unless the broker or commission dealer furnishes to the commissioner a list of the broker's or commission dealer's customers, with the last known address of each, to whom such dividends or interest have been paid or credited and the amount of the dividends or interest. Acts 1931 (2nd Ex. Sess.), ch. 20, § 13; C. Supp. 1950, § 1123.28; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2615.
When and if a broker or commission dealer does not make physical delivery to the broker's or commission dealer's customers of stocks and bonds, income from which is taxable under this chapter, but retains possession or title, or both, in such broker or commission dealer or through a nominee agent depository of such security and receives such income or credit for the stocks and bonds, the broker or commission dealer shall report such income to the commissioner, and pay the tax on the income measured by the dividends or interest credited, or which should be credited, to the accounts of the broker's or commission dealer's customers, unless the broker or commission dealer furnishes to the commissioner a list of the broker's or commission dealer's customers, with the last known address of each, to whom such dividends or interest have been paid or credited and the amount of the dividends or interest.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 13; C. Supp. 1950, § 1123.28; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2615.
Tenn. Code Ann. § 67-5-2506 — TN Code / Title 67 / Chapter 5 / Section 67-5-2506
Sale of land for county taxes only
Status: in_force

(a) (1) When a parcel is sold for payment of delinquent taxes it must be sold pursuant to this chapter. This subdivision (a)(1) is procedural and remedial in its application and applies retroactively to the extent allowed by law. (2) It is the duty of the clerk of the court ordering the sale to bid, on behalf of the governmental entities for which the taxes are owing, to ascertain the amount due for taxes, interest, penalties and costs, where no other bidder offers the same or higher bid; provided, that, in the case of property where the county legislative body has determined that no bid should be made on behalf of the governmental entities to which taxes are owing due to a determination that such property poses an environmental risk or has financial liabilities associated with the property such that it is not in the best interest of the county to take possession of the property, the clerk shall not offer a bid. The county legislative body may also make a determination that no bid shall be made on behalf of the governmental entities on nonbuildable or nonconforming parcels, including, without limitation: (A) Storm water detention basins; (B) Drainage ditches; (C) Private road right-of-ways; (D) Private drives; (E) Common open areas; and (F) Utility easements. (3) Up to ten percent (10%) of the sale proceeds shall be applied, first, to payment of any unpaid balance of compensation due the prosecuting attorney; second, the proceeds of the sale shall be applied to the costs of the suits; and third, the remainder shall be applied to the county first and second, to any municipality having a tax lien on the same property. (4) This subsection (a) does not apply to counties with a metropolitan form of government or to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300 (b) (1) When any parcel is sold for payment of delinquent taxes, it shall be sold pursuant to this chapter. This subdivision (b)(1) is procedural and remedial in its application and is made applicable retroactively to the extent allowed by law. (2) It is the duty of the clerk of the court ordering the sale to bid, on behalf of the governmental entities for which the taxes are owing, to ascertain the amount due for taxes, interest, penalties and costs, where no other bidder offers the same or higher bid; provided, that, in the case of property where the county legislative body has determined that no bid should be made on behalf of the governmental entities to which taxes are owing due to a determination that such property poses an environmental risk, the clerk shall not offer a bid. (3) The proceeds from such sale shall be applied, first, to the payment of the penalty allowed as compensation for prosecuting the suits; second, to the costs; and third, the remainder shall be prorated, first, to the county and, second, to any municipality that has a tax lien thereon. (4) This subsection (b) applies only to counties with a metropolitan form of government and to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300 Amended by 2024 Tenn. Acts, ch. 967,s 1, eff. 5/21/2024. Amended by 2019 Tenn. Acts, ch. 170, s 6, eff. 4/18/2019. Amended by 2016 Tenn. Acts, ch. 1085, s 2, eff. 5/20/2016. Amended by 2014 Tenn. Acts, ch. 825, s 1, eff. 4/29/2014. Acts 1949, ch. 193, § 1; C. Supp. 1950, § 1612.2 (Williams, § 1051.1); Acts 1978, ch. 869, §§ 5-8; T.C.A. (orig. ed.), § 67-2033; Acts 1996, ch. 787, § 4.
(a) (1) When a parcel is sold for payment of delinquent taxes it must be sold pursuant to this chapter. This subdivision (a)(1) is procedural and remedial in its application and applies retroactively to the extent allowed by law. (2) It is the duty of the clerk of the court ordering the sale to bid, on behalf of the governmental entities for which the taxes are owing, to ascertain the amount due for taxes, interest, penalties and costs, where no other bidder offers the same or higher bid; provided, that, in the case of property where the county legislative body has determined that no bid should be made on behalf of the governmental entities to which taxes are owing due to a determination that such property poses an environmental risk or has financial liabilities associated with the property such that it is not in the best interest of the county to take possession of the property, the clerk shall not offer a bid. The county legislative body may also make a determination that no bid shall be made on behalf of the governmental entities on nonbuildable or nonconforming parcels, including, without limitation: (A) Storm water detention basins; (B) Drainage ditches; (C) Private road right-of-ways; (D) Private drives; (E) Common open areas; and (F) Utility easements. (3) Up to ten percent (10%) of the sale proceeds shall be applied, first, to payment of any unpaid balance of compensation due the prosecuting attorney; second, the proceeds of the sale shall be applied to the costs of the suits; and third, the remainder shall be applied to the county first and second, to any municipality having a tax lien on the same property. (4) This subsection (a) does not apply to counties with a metropolitan form of government or to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
(1) When a parcel is sold for payment of delinquent taxes it must be sold pursuant to this chapter. This subdivision (a)(1) is procedural and remedial in its application and applies retroactively to the extent allowed by law.
(2) It is the duty of the clerk of the court ordering the sale to bid, on behalf of the governmental entities for which the taxes are owing, to ascertain the amount due for taxes, interest, penalties and costs, where no other bidder offers the same or higher bid; provided, that, in the case of property where the county legislative body has determined that no bid should be made on behalf of the governmental entities to which taxes are owing due to a determination that such property poses an environmental risk or has financial liabilities associated with the property such that it is not in the best interest of the county to take possession of the property, the clerk shall not offer a bid. The county legislative body may also make a determination that no bid shall be made on behalf of the governmental entities on nonbuildable or nonconforming parcels, including, without limitation: (A) Storm water detention basins; (B) Drainage ditches; (C) Private road right-of-ways; (D) Private drives; (E) Common open areas; and (F) Utility easements.
(A) Storm water detention basins;
(B) Drainage ditches;
(C) Private road right-of-ways;
(D) Private drives;
(E) Common open areas; and
(F) Utility easements.
(3) Up to ten percent (10%) of the sale proceeds shall be applied, first, to payment of any unpaid balance of compensation due the prosecuting attorney; second, the proceeds of the sale shall be applied to the costs of the suits; and third, the remainder shall be applied to the county first and second, to any municipality having a tax lien on the same property.
(4) This subsection (a) does not apply to counties with a metropolitan form of government or to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than
nor more than
3,765....................
5,200
6,600....................
6,700
8,100....................
8,200
12,300....................
12,350
12,400....................
12,550
14,700....................
14,800
36,900....................
37,100
56,200....................
56,300
(b) (1) When any parcel is sold for payment of delinquent taxes, it shall be sold pursuant to this chapter. This subdivision (b)(1) is procedural and remedial in its application and is made applicable retroactively to the extent allowed by law. (2) It is the duty of the clerk of the court ordering the sale to bid, on behalf of the governmental entities for which the taxes are owing, to ascertain the amount due for taxes, interest, penalties and costs, where no other bidder offers the same or higher bid; provided, that, in the case of property where the county legislative body has determined that no bid should be made on behalf of the governmental entities to which taxes are owing due to a determination that such property poses an environmental risk, the clerk shall not offer a bid. (3) The proceeds from such sale shall be applied, first, to the payment of the penalty allowed as compensation for prosecuting the suits; second, to the costs; and third, the remainder shall be prorated, first, to the county and, second, to any municipality that has a tax lien thereon. (4) This subsection (b) applies only to counties with a metropolitan form of government and to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
(1) When any parcel is sold for payment of delinquent taxes, it shall be sold pursuant to this chapter. This subdivision (b)(1) is procedural and remedial in its application and is made applicable retroactively to the extent allowed by law.
(2) It is the duty of the clerk of the court ordering the sale to bid, on behalf of the governmental entities for which the taxes are owing, to ascertain the amount due for taxes, interest, penalties and costs, where no other bidder offers the same or higher bid; provided, that, in the case of property where the county legislative body has determined that no bid should be made on behalf of the governmental entities to which taxes are owing due to a determination that such property poses an environmental risk, the clerk shall not offer a bid.
(3) The proceeds from such sale shall be applied, first, to the payment of the penalty allowed as compensation for prosecuting the suits; second, to the costs; and third, the remainder shall be prorated, first, to the county and, second, to any municipality that has a tax lien thereon.
(4) This subsection (b) applies only to counties with a metropolitan form of government and to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than
nor more than
3,765....................
5,200
6,600....................
6,700
8,100....................
8,200
12,300....................
12,350
12,400....................
12,550
14,700....................
14,800
36,900....................
37,100
56,200....................
56,300
Amended by 2024 Tenn. Acts, ch. 967,s 1, eff. 5/21/2024.
Amended by 2019 Tenn. Acts, ch. 170, s 6, eff. 4/18/2019.
Amended by 2016 Tenn. Acts, ch. 1085, s 2, eff. 5/20/2016.
Amended by 2014 Tenn. Acts, ch. 825, s 1, eff. 4/29/2014.
Acts 1949, ch. 193, § 1; C. Supp. 1950, § 1612.2 (Williams, § 1051.1); Acts 1978, ch. 869, §§ 5-8; T.C.A. (orig. ed.), § 67-2033; Acts 1996, ch. 787, § 4.
Tenn. Code Ann. § 67-4-718 — TN Code / Title 67 / Chapter 4 / Section 67-4-718
Extension of time for filing or payment
Status: in_force

(a) The commissioner may, for good cause shown, grant not more than one (1) extension of time, not to exceed thirty (30) days, for a person liable for the business tax to file that person's tax return and pay the tax shown to be due. (b) Requests for such extensions must be made in writing, stating why the extension is desired, signed, and be submitted before the delinquent date of the return and tax. (c) Interest as provided in § 67-1-801 shall be added to the amount of tax due beginning from the regular statutory due date until the date the tax is paid. No penalty shall be assessed if the return is made and the full amount of taxes are paid on or before the extended due date. Any return and payment made subsequent to the extended due date shall, however, be subject to penalty without regard to the period allowed by the extension. Acts 1981, ch. 77, § 1; T.C.A., § 67-5827; Acts 2009, ch. 530, § 86.
(a) The commissioner may, for good cause shown, grant not more than one (1) extension of time, not to exceed thirty (30) days, for a person liable for the business tax to file that person's tax return and pay the tax shown to be due.
(b) Requests for such extensions must be made in writing, stating why the extension is desired, signed, and be submitted before the delinquent date of the return and tax.
(c) Interest as provided in § 67-1-801 shall be added to the amount of tax due beginning from the regular statutory due date until the date the tax is paid. No penalty shall be assessed if the return is made and the full amount of taxes are paid on or before the extended due date. Any return and payment made subsequent to the extended due date shall, however, be subject to penalty without regard to the period allowed by the extension.
Acts 1981, ch. 77, § 1; T.C.A., § 67-5827; Acts 2009, ch. 530, § 86.
Tenn. Code Ann. § 67-4-1411 — TN Code / Title 67 / Chapter 4 / Section 67-4-1411
Deposit of funds
Status: in_force

The proceeds of the tax authorized by this part shall be allocated to and placed in the general fund or other fund of the municipality to be used for the purposes stated in § 67-4-1403 . Acts 1988, ch. 982, § 12.
The proceeds of the tax authorized by this part shall be allocated to and placed in the general fund or other fund of the municipality to be used for the purposes stated in § 67-4-1403 .
Acts 1988, ch. 982, § 12.
Tenn. Code Ann. § 67-5-1903 — TN Code / Title 67 / Chapter 5 / Section 67-5-1903
Annual report of delinquent taxes and double assessments
Status: in_force

(a) (1) Annually, at the July meeting of the county legislative body, the trustee shall present a report to the county legislative body of all delinquent taxes and double assessments in the county. This report shall be verified by affidavit of the trustee and filed with the county clerk. (2) The report shall be spread upon the minutes of the county legislative body and municipality, respectively. (b) (1) The county legislative body shall proceed to examine the report, and shall allow the trustee a credit for such taxes so reported insolvent or delinquent and for double assessments, as it may be satisfied remain uncollected without the default of the trustee, and no more. (2) The county legislative body shall not allow the trustee a credit for any item on the report, even though duly sworn to by the trustee, if, after examining each credit, the county legislative body has knowledge or information showing the item to be inaccurate. (c) A list of such allowances shall be made out and certified by the county clerk and transmitted to the proper authorities of the state, county and municipality, respectively. (d) All of the items for which the county legislative body shall not allow a credit shall be charged against the trustee; and, notwithstanding the county legislative body may have allowed the trustee credits, such acts shall not operate as an estoppel in the event that it should afterwards appear that such credit was improperly allowed; provided, that no such items for which the county legislative body shall have allowed credit shall be charged against or collected from any surety on the bond of any such trustee. (e) The report referred to in this section must not include delinquent taxes that have been delivered by the trustee to the delinquent tax attorney for the filing of court actions to collect the taxes. Amended by 2019 Tenn. Acts, ch. 170,s 2, eff. 4/18/2019. Acts 1907, ch. 602, § 69; Shan., §§ 922-922a5; mod. Code 1932, §§ 1627-1632; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1632; T.C.A. (orig. ed.), §§ 67-1413 -- 67-1416; Acts 1987, ch. 346, §§ 12, 13.
(a) (1) Annually, at the July meeting of the county legislative body, the trustee shall present a report to the county legislative body of all delinquent taxes and double assessments in the county. This report shall be verified by affidavit of the trustee and filed with the county clerk. (2) The report shall be spread upon the minutes of the county legislative body and municipality, respectively.
(1) Annually, at the July meeting of the county legislative body, the trustee shall present a report to the county legislative body of all delinquent taxes and double assessments in the county. This report shall be verified by affidavit of the trustee and filed with the county clerk.
(2) The report shall be spread upon the minutes of the county legislative body and municipality, respectively.
(b) (1) The county legislative body shall proceed to examine the report, and shall allow the trustee a credit for such taxes so reported insolvent or delinquent and for double assessments, as it may be satisfied remain uncollected without the default of the trustee, and no more. (2) The county legislative body shall not allow the trustee a credit for any item on the report, even though duly sworn to by the trustee, if, after examining each credit, the county legislative body has knowledge or information showing the item to be inaccurate.
(1) The county legislative body shall proceed to examine the report, and shall allow the trustee a credit for such taxes so reported insolvent or delinquent and for double assessments, as it may be satisfied remain uncollected without the default of the trustee, and no more.
(2) The county legislative body shall not allow the trustee a credit for any item on the report, even though duly sworn to by the trustee, if, after examining each credit, the county legislative body has knowledge or information showing the item to be inaccurate.
(c) A list of such allowances shall be made out and certified by the county clerk and transmitted to the proper authorities of the state, county and municipality, respectively.
(d) All of the items for which the county legislative body shall not allow a credit shall be charged against the trustee; and, notwithstanding the county legislative body may have allowed the trustee credits, such acts shall not operate as an estoppel in the event that it should afterwards appear that such credit was improperly allowed; provided, that no such items for which the county legislative body shall have allowed credit shall be charged against or collected from any surety on the bond of any such trustee.
(e) The report referred to in this section must not include delinquent taxes that have been delivered by the trustee to the delinquent tax attorney for the filing of court actions to collect the taxes.
Amended by 2019 Tenn. Acts, ch. 170,s 2, eff. 4/18/2019.
Acts 1907, ch. 602, § 69; Shan., §§ 922-922a5; mod. Code 1932, §§ 1627-1632; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1632; T.C.A. (orig. ed.), §§ 67-1413 -- 67-1416; Acts 1987, ch. 346, §§ 12, 13.
Tenn. Code Ann. § 67-6-320 — TN Code / Title 67 / Chapter 6 / Section 67-6-320
Prescription drugs
Status: in_force

(a) There is exempt from the tax imposed by this chapter any drug, including over-the-counter drugs, for human use dispensed pursuant to a prescription. This exemption shall not apply to grooming and hygiene products. (b) There is exempt from the tax imposed by this chapter the sale or use of: (1) Insulin; and (2) Medical oxygen for human use dispensed pursuant to a prescription. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1996, ch. 1057, § 1; 2003, ch. 357, § 42; 2004, ch. 959, §§ 13, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 92.
(a) There is exempt from the tax imposed by this chapter any drug, including over-the-counter drugs, for human use dispensed pursuant to a prescription. This exemption shall not apply to grooming and hygiene products.
(b) There is exempt from the tax imposed by this chapter the sale or use of: (1) Insulin; and (2) Medical oxygen for human use dispensed pursuant to a prescription.
(1) Insulin; and
(2) Medical oxygen for human use dispensed pursuant to a prescription.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1996, ch. 1057, § 1; 2003, ch. 357, § 42; 2004, ch. 959, §§ 13, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 92.
Tenn. Code Ann. § 67-5-1306 — TN Code / Title 67 / Chapter 5 / Section 67-5-1306
Express companies
Status: in_force

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by express companies shall include: (1) The total length of lines or routes over which they transport merchandise, freight, or express; (2) The total length of such lines or routes as are outside of this state; (3) The length of such lines or routes within each of the counties or incorporated towns in this state; (4) The names of the railroad companies and mileage of each over which such express is transported; (5) The gross receipts, including all sums earned and charged for business done within the state, in connection with other companies; and (6) The amount actually paid by such express companies within the year mentioned to the railroad companies of the state for the transportation of its freight and express, within and without the state, showing the amount paid to each railroad. Acts 1973, ch. 226, § 11; T.C.A., § 67-906.
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by express companies shall include:
(1) The total length of lines or routes over which they transport merchandise, freight, or express;
(2) The total length of such lines or routes as are outside of this state;
(3) The length of such lines or routes within each of the counties or incorporated towns in this state;
(4) The names of the railroad companies and mileage of each over which such express is transported;
(5) The gross receipts, including all sums earned and charged for business done within the state, in connection with other companies; and
(6) The amount actually paid by such express companies within the year mentioned to the railroad companies of the state for the transportation of its freight and express, within and without the state, showing the amount paid to each railroad.
Acts 1973, ch. 226, § 11; T.C.A., § 67-906.
Tenn. Code Ann. § 67-6-209 — TN Code / Title 67 / Chapter 6 / Section 67-6-209
Use of property produced or severed from earth - Exemptions
Status: in_force

(a) Where a manufacturer, producer, compounder or contractor erects or applies tangible personal property, that the manufacturer, producer, compounder or contractor has manufactured, produced, compounded or severed from the earth, other than: (1) Any material severed from the earth and moved from one (1) place to another on the same construction or job site; and (2) Dirt, soil, earth or any other kind of material when used for fill, whether from the same construction or job site or elsewhere; such person so using the tangible personal property shall pay the tax levied in this section on the fair market value of such tangible personal property when used, without any deductions whatsoever; provided, that this subsection (a) shall not be construed to apply to contractors or subcontractors who fabricate, erect or apply tangible personal property that becomes a component part of a building, and that is not sold by them as a manufactured item. (b) Where a contractor or subcontractor defined in this chapter as a dealer uses tangible personal property in the performance of the contract, or to fulfill contract or subcontract obligations, whether the title to such property be in the contractor, subcontractor, contractee, subcontractee, or any other person, or whether the title holder of such property would be subject to pay the sales or use tax, except where the title holder is a church, private nonprofit college or university and the tangible personal property is for church, private nonprofit college or university construction, such contractor or subcontractor shall pay a tax at the rate prescribed by § 67-6-203 measured by the purchase price of such property, unless such property has been previously subjected to a sales or use tax, and the tax due thereon has been paid. The exemption provided for in this subsection (b) for private nonprofit colleges or universities shall apply only to the state portion of the sales tax. The sales or use tax levied by this chapter shall not apply to carpet installed for a church when the church is exempt from sales or use taxes under § 67-6-322 . For purposes of this section, "private nonprofit college or university" includes a nonprofit academic medical center and teaching hospital that operates as a separate nonprofit corporation, but which, when founded, was operated as a division of a private nonprofit college or university and that continues to provide education and training of physicians, nurses, and other allied healthcare professionals. (c) The tax imposed by this section shall have no application where the contractor or subcontractor, and the purpose for which such tangible personal property is used, would be exempt from the sales or use tax under any other provision of this chapter. However, the transfer of tangible personal property by a contractor who contracts for the installation of such tangible personal property as an improvement to realty does not constitute a sale, except as provided in § 67-6-102(39) , and the contractor shall not be permitted on this basis to obtain the benefit of any exemptions or reduced tax rates available to manufacturers under § 67-6-102(46)(E) or § 67-6-206 . Each location of a taxpayer will be considered separately in determining whether the taxpayer qualifies or is disqualified as a manufacturer at that location. (d) The tax imposed by this section or by any other provision of this chapter shall have no application with respect to the use by, or the sale to, a contractor or subcontractor of atomic weapon parts, source materials, special nuclear materials and by-product materials, all as defined by the Atomic Energy Act of 1954 ( 42 U.S.C. § 2011 et seq.), or with respect to such other materials as would be excluded from taxation as industrial materials under § 67-6-102(46)(E) , when the items referred to in this subsection (d) are sold or leased to a contractor or subcontractor for use in, or experimental work in connection with, the manufacturing processes for or on behalf of the atomic energy commission or when any of such items are used by a contractor or subcontractor in such experimental work or manufacturing processes. (e) There is exempt from this chapter the sale or use of materials and equipment purchased or used for construction or installation, by a contractor, subcontractor or otherwise, of, in or as a part of any electric generating plant or distribution system, any resource recovery facility where steam or electric energy is produced, or any coal gasification plant or distribution system owned or operated by the United States or any agency thereof created by an act of congress, or by the state of Tennessee or any agency or political subdivision thereof, or any authority organized pursuant to the Rural Electric and Community Services Cooperative Act, compiled in title 65, chapter 25. There is also exempt the sale or use of materials and equipment purchased or used for construction or installation by a contractor, subcontractor or otherwise, of, in or as a part of any electric generating plant, including the transmission substation, owned or operated by any person, so long as such person does not now or intend in the future to generate electricity from a plant located in Tennessee or to distribute electricity to consumers in Tennessee. (f) There is exempt from the tax imposed by this section or any other provision of this chapter pipes, fittings and materials used to repair or maintain a water utility system owned by a utility district created pursuant to title 7, chapter 82. This exemption applies only to pipes, fittings and materials which become an integral part of the water utility system. This exemption does not apply to any installation of pipes, fittings or materials for any reason other than repair or maintenance of an existing system. (g) There is exempt from the tax imposed by this section tangible personal property that: (1) Is installed by a dealer in manufactured homes, or furnished to a contractor by the dealer for use in the installation of a manufactured home; and (2) Has previously been subjected to the tax imposed by § 67-6-216 . (h) There is exempt from the tax imposed by this chapter any tangible personal property owned by the United States, or any agency thereof, that is provided to a contractor or subcontractor on a temporary basis for testing pursuant to a contract awarded by the United States, or any agency thereof, to such contractor or subcontractor under the Small Business Innovation Research Program, as that term is defined in 15 U.S.C. § 638(e)(4) . The exemption provided by this subsection (h) shall apply only to property that is the subject of the test being performed and property into which the subject of the test must be incorporated before the testing can occur. The exemption provided by this subsection (h) shall not apply to any equipment, machinery or other property used to conduct the test. (i) There is exempt from the tax imposed by this chapter any tangible personal property that is provided to a contractor or subcontractor on a temporary basis for testing; provided, that the exemption shall apply only in those instances where the facility at which the testing is undertaken is owned by the United States or any agency of the United States. The exemption provided by this subsection (i) shall apply only to the property that is the subject of the test being performed and property into which the subject of the test must be incorporated before the testing can occur. Under no circumstances shall the exemption apply to property used to conduct the test or to property consumed or destroyed during the test. For this purpose, the term "testing" shall be limited to diagnostic, analytical and scientific testing in a controlled environment, dedicated to testing for the purpose of providing information and findings supportive of the aerodynamic, hypersonic, aeropropulsion, space, missile, aircraft and aerospace technologies and industries. Acts 1949, ch. 245, § 1; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 242, § 7; 1957, ch. 166, § 1; 1963, ch. 38, § 6; 1963, ch. 174, § 1; 1978, ch. 536, § 1; 1978, ch. 601, § 1; 1980, ch. 563, § 1; 1980, ch. 812, § 1; T.C.A. (orig. ed.), § 67-3004(a)-(e); Acts 1985, ch. 475, § 1; 1989, ch. 409, § 1; 1990, ch. 646, § 1; 1993, ch. 477, § 1; 1996, ch. 722, § 1; 1996, ch. 739, § 2; 1996, ch. 1006, § 1; 1997, ch. 194, § 4; 2003, ch. 357, § 28; 2004, ch. 725, § 1; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 371, § 1; 2007, ch. 602, §§ 51, 53, 143; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 429, § 1.
(a) Where a manufacturer, producer, compounder or contractor erects or applies tangible personal property, that the manufacturer, producer, compounder or contractor has manufactured, produced, compounded or severed from the earth, other than: (1) Any material severed from the earth and moved from one (1) place to another on the same construction or job site; and (2) Dirt, soil, earth or any other kind of material when used for fill, whether from the same construction or job site or elsewhere; such person so using the tangible personal property shall pay the tax levied in this section on the fair market value of such tangible personal property when used, without any deductions whatsoever; provided, that this subsection (a) shall not be construed to apply to contractors or subcontractors who fabricate, erect or apply tangible personal property that becomes a component part of a building, and that is not sold by them as a manufactured item.
(1) Any material severed from the earth and moved from one (1) place to another on the same construction or job site; and
(2) Dirt, soil, earth or any other kind of material when used for fill, whether from the same construction or job site or elsewhere; such person so using the tangible personal property shall pay the tax levied in this section on the fair market value of such tangible personal property when used, without any deductions whatsoever; provided, that this subsection (a) shall not be construed to apply to contractors or subcontractors who fabricate, erect or apply tangible personal property that becomes a component part of a building, and that is not sold by them as a manufactured item.
such person so using the tangible personal property shall pay the tax levied in this section on the fair market value of such tangible personal property when used, without any deductions whatsoever; provided, that this subsection (a) shall not be construed to apply to contractors or subcontractors who fabricate, erect or apply tangible personal property that becomes a component part of a building, and that is not sold by them as a manufactured item.
(b) Where a contractor or subcontractor defined in this chapter as a dealer uses tangible personal property in the performance of the contract, or to fulfill contract or subcontract obligations, whether the title to such property be in the contractor, subcontractor, contractee, subcontractee, or any other person, or whether the title holder of such property would be subject to pay the sales or use tax, except where the title holder is a church, private nonprofit college or university and the tangible personal property is for church, private nonprofit college or university construction, such contractor or subcontractor shall pay a tax at the rate prescribed by § 67-6-203 measured by the purchase price of such property, unless such property has been previously subjected to a sales or use tax, and the tax due thereon has been paid. The exemption provided for in this subsection (b) for private nonprofit colleges or universities shall apply only to the state portion of the sales tax. The sales or use tax levied by this chapter shall not apply to carpet installed for a church when the church is exempt from sales or use taxes under § 67-6-322 . For purposes of this section, "private nonprofit college or university" includes a nonprofit academic medical center and teaching hospital that operates as a separate nonprofit corporation, but which, when founded, was operated as a division of a private nonprofit college or university and that continues to provide education and training of physicians, nurses, and other allied healthcare professionals.
(c) The tax imposed by this section shall have no application where the contractor or subcontractor, and the purpose for which such tangible personal property is used, would be exempt from the sales or use tax under any other provision of this chapter. However, the transfer of tangible personal property by a contractor who contracts for the installation of such tangible personal property as an improvement to realty does not constitute a sale, except as provided in § 67-6-102(39) , and the contractor shall not be permitted on this basis to obtain the benefit of any exemptions or reduced tax rates available to manufacturers under § 67-6-102(46)(E) or § 67-6-206 . Each location of a taxpayer will be considered separately in determining whether the taxpayer qualifies or is disqualified as a manufacturer at that location.
(d) The tax imposed by this section or by any other provision of this chapter shall have no application with respect to the use by, or the sale to, a contractor or subcontractor of atomic weapon parts, source materials, special nuclear materials and by-product materials, all as defined by the Atomic Energy Act of 1954 ( 42 U.S.C. § 2011 et seq.), or with respect to such other materials as would be excluded from taxation as industrial materials under § 67-6-102(46)(E) , when the items referred to in this subsection (d) are sold or leased to a contractor or subcontractor for use in, or experimental work in connection with, the manufacturing processes for or on behalf of the atomic energy commission or when any of such items are used by a contractor or subcontractor in such experimental work or manufacturing processes.
(e) There is exempt from this chapter the sale or use of materials and equipment purchased or used for construction or installation, by a contractor, subcontractor or otherwise, of, in or as a part of any electric generating plant or distribution system, any resource recovery facility where steam or electric energy is produced, or any coal gasification plant or distribution system owned or operated by the United States or any agency thereof created by an act of congress, or by the state of Tennessee or any agency or political subdivision thereof, or any authority organized pursuant to the Rural Electric and Community Services Cooperative Act, compiled in title 65, chapter 25. There is also exempt the sale or use of materials and equipment purchased or used for construction or installation by a contractor, subcontractor or otherwise, of, in or as a part of any electric generating plant, including the transmission substation, owned or operated by any person, so long as such person does not now or intend in the future to generate electricity from a plant located in Tennessee or to distribute electricity to consumers in Tennessee.
(f) There is exempt from the tax imposed by this section or any other provision of this chapter pipes, fittings and materials used to repair or maintain a water utility system owned by a utility district created pursuant to title 7, chapter 82. This exemption applies only to pipes, fittings and materials which become an integral part of the water utility system. This exemption does not apply to any installation of pipes, fittings or materials for any reason other than repair or maintenance of an existing system.
(g) There is exempt from the tax imposed by this section tangible personal property that: (1) Is installed by a dealer in manufactured homes, or furnished to a contractor by the dealer for use in the installation of a manufactured home; and (2) Has previously been subjected to the tax imposed by § 67-6-216 .
(1) Is installed by a dealer in manufactured homes, or furnished to a contractor by the dealer for use in the installation of a manufactured home; and
(2) Has previously been subjected to the tax imposed by § 67-6-216 .
(h) There is exempt from the tax imposed by this chapter any tangible personal property owned by the United States, or any agency thereof, that is provided to a contractor or subcontractor on a temporary basis for testing pursuant to a contract awarded by the United States, or any agency thereof, to such contractor or subcontractor under the Small Business Innovation Research Program, as that term is defined in 15 U.S.C. § 638(e)(4) . The exemption provided by this subsection (h) shall apply only to property that is the subject of the test being performed and property into which the subject of the test must be incorporated before the testing can occur. The exemption provided by this subsection (h) shall not apply to any equipment, machinery or other property used to conduct the test.
(i) There is exempt from the tax imposed by this chapter any tangible personal property that is provided to a contractor or subcontractor on a temporary basis for testing; provided, that the exemption shall apply only in those instances where the facility at which the testing is undertaken is owned by the United States or any agency of the United States. The exemption provided by this subsection (i) shall apply only to the property that is the subject of the test being performed and property into which the subject of the test must be incorporated before the testing can occur. Under no circumstances shall the exemption apply to property used to conduct the test or to property consumed or destroyed during the test. For this purpose, the term "testing" shall be limited to diagnostic, analytical and scientific testing in a controlled environment, dedicated to testing for the purpose of providing information and findings supportive of the aerodynamic, hypersonic, aeropropulsion, space, missile, aircraft and aerospace technologies and industries.
Acts 1949, ch. 245, § 1; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 242, § 7; 1957, ch. 166, § 1; 1963, ch. 38, § 6; 1963, ch. 174, § 1; 1978, ch. 536, § 1; 1978, ch. 601, § 1; 1980, ch. 563, § 1; 1980, ch. 812, § 1; T.C.A. (orig. ed.), § 67-3004(a)-(e); Acts 1985, ch. 475, § 1; 1989, ch. 409, § 1; 1990, ch. 646, § 1; 1993, ch. 477, § 1; 1996, ch. 722, § 1; 1996, ch. 739, § 2; 1996, ch. 1006, § 1; 1997, ch. 194, § 4; 2003, ch. 357, § 28; 2004, ch. 725, § 1; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 371, § 1; 2007, ch. 602, §§ 51, 53, 143; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 429, § 1.
Tenn. Code Ann. § 67-5-2407 — TN Code / Title 67 / Chapter 5 / Section 67-5-2407
Credit to trustee after suit filed
Status: in_force

After the filing of such suits, the county trustee shall submit to the county legislative body a list of delinquent taxes reported uncollected, as the insolvent list, and the county legislative body shall allow credit for such uncollected taxes when the trustee has caused suits to be instituted for their collection as provided in this part, but not otherwise. Acts 1923, ch. 77, § 6; Shan. Supp., § 913b15; Code 1932, § 1589; T.C.A. (orig. ed.), § 67-2004.
After the filing of such suits, the county trustee shall submit to the county legislative body a list of delinquent taxes reported uncollected, as the insolvent list, and the county legislative body shall allow credit for such uncollected taxes when the trustee has caused suits to be instituted for their collection as provided in this part, but not otherwise.
Acts 1923, ch. 77, § 6; Shan. Supp., § 913b15; Code 1932, § 1589; T.C.A. (orig. ed.), § 67-2004.
Tenn. Code Ann. § 67-8-408 — TN Code / Title 67 / Chapter 8 / Section 67-8-408
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Bond
Status: in_force

When any personal representative, executor or administrator has qualified as such and has executed the required bond as provided in title 30, chapter 2, the amount of the bond shall be sufficient to cover any inheritance tax due or owing the state. Acts 1929 (Ex. Sess.), ch. 29, § 3(3); Code 1932, § 1275; Acts 1947, ch. 177, § 1; C. Supp. 1950, § 1275; Acts 1972, ch. 774, § 1; T.C.A. (orig. ed.), § 30-1618(d).
When any personal representative, executor or administrator has qualified as such and has executed the required bond as provided in title 30, chapter 2, the amount of the bond shall be sufficient to cover any inheritance tax due or owing the state.
Acts 1929 (Ex. Sess.), ch. 29, § 3(3); Code 1932, § 1275; Acts 1947, ch. 177, § 1; C. Supp. 1950, § 1275; Acts 1972, ch. 774, § 1; T.C.A. (orig. ed.), § 30-1618(d).
Tenn. Code Ann. § 67-5-2013 — TN Code / Title 67 / Chapter 5 / Section 67-5-2013
De minimus property tax
Status: in_force

(a) With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official may: (1) Decline to bill the tax; (2) Decline to refer the tax for further collection; or (3) Abate any penalty or interest otherwise due for late payment of the tax. (b) The tax collecting official shall maintain a list of de minimus taxes by parcel and by year, and the tax may be collected when a tax related to the same parcel is tendered for a later year; provided, that such collection is not barred by any applicable statute of limitations. Added by 2017 Tenn. Acts, ch. 312,s 1, eff. 5/5/2017.
(a) With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official may: (1) Decline to bill the tax; (2) Decline to refer the tax for further collection; or (3) Abate any penalty or interest otherwise due for late payment of the tax.
(1) Decline to bill the tax;
(2) Decline to refer the tax for further collection; or
(3) Abate any penalty or interest otherwise due for late payment of the tax.
(b) The tax collecting official shall maintain a list of de minimus taxes by parcel and by year, and the tax may be collected when a tax related to the same parcel is tendered for a later year; provided, that such collection is not barred by any applicable statute of limitations.
Added by 2017 Tenn. Acts, ch. 312,s 1, eff. 5/5/2017.
Tenn. Code Ann. § 67-4-1103 — TN Code / Title 67 / Chapter 4 / Section 67-4-1103
Tax supplementary
Status: in_force

The tax levied by this part shall be in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied. Acts 1981, ch. 206, § 8; T.C.A., § 67-6207.
The tax levied by this part shall be in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.
Acts 1981, ch. 206, § 8; T.C.A., § 67-6207.
Tenn. Code Ann. § 67-5-1402 — TN Code / Title 67 / Chapter 5 / Section 67-5-1402
Duties of board
Status: in_force

The county board of equalization has and shall perform the following duties: (1) Carefully examine, compare and equalize the county assessments; (2) Assure that all taxable properties are included on the assessment lists; (3) Eliminate from the assessment lists such property as is lawfully exempt from taxation; provided, that if an application for exemption of such property is required under part 2 of this chapter, the property shall not be eliminated from the assessment lists unless such exemption is approved by an authorized designee of the state board of equalization; (4) Hear complaints of taxpayers who feel aggrieved on account of excessive assessments of their property; (5) Decrease the assessments of such properties as the board determines have been excessively assessed; (6) Increase the assessments of such properties as the board determines are underassessed; provided, that owners of such properties are duly notified and given an opportunity to be heard; (7) Correct such errors arising from clerical mistakes or otherwise that may come or be brought to the attention of the board; and (8) Take whatever steps are necessary to assure that the assessments of all properties within its jurisdiction conform to laws of the state and rules and regulations of the state board of equalization. Acts 1973, ch. 226, § 10; T.C.A., § 67-801; Acts 1994, ch. 541, § 1.
The county board of equalization has and shall perform the following duties:
(1) Carefully examine, compare and equalize the county assessments;
(2) Assure that all taxable properties are included on the assessment lists;
(3) Eliminate from the assessment lists such property as is lawfully exempt from taxation; provided, that if an application for exemption of such property is required under part 2 of this chapter, the property shall not be eliminated from the assessment lists unless such exemption is approved by an authorized designee of the state board of equalization;
(4) Hear complaints of taxpayers who feel aggrieved on account of excessive assessments of their property;
(5) Decrease the assessments of such properties as the board determines have been excessively assessed;
(6) Increase the assessments of such properties as the board determines are underassessed; provided, that owners of such properties are duly notified and given an opportunity to be heard;
(7) Correct such errors arising from clerical mistakes or otherwise that may come or be brought to the attention of the board; and
(8) Take whatever steps are necessary to assure that the assessments of all properties within its jurisdiction conform to laws of the state and rules and regulations of the state board of equalization.
Acts 1973, ch. 226, § 10; T.C.A., § 67-801; Acts 1994, ch. 541, § 1.
Tenn. Code Ann. § 67-5-514 — TN Code / Title 67 / Chapter 5 / Section 67-5-514
Telecommunications tower properties
Status: in_force

If owned by a public utility company, telecommunications tower properties used in whole or in part for telecommunications shall be assessable by the comptroller of the treasury. As used in this section, telecommunications tower properties includes the tower, site improvements, land and structures supporting it. Amended by 2019 Tenn. Acts, ch. 102,s 1, eff. 4/11/2019. Acts 2000, ch. 649, § 1.
If owned by a public utility company, telecommunications tower properties used in whole or in part for telecommunications shall be assessable by the comptroller of the treasury. As used in this section, telecommunications tower properties includes the tower, site improvements, land and structures supporting it.
Amended by 2019 Tenn. Acts, ch. 102,s 1, eff. 4/11/2019.
Acts 2000, ch. 649, § 1.
Tenn. Code Ann. § 67-4-215 — TN Code / Title 67 / Chapter 4 / Section 67-4-215
Distress warrants
Status: in_force

(a) A local collector has the power to issue a distress warrant for taxes collectible by the local collector. (b) Prior to the issuance of a distress warrant, the local collector shall give not less than ten (10) days' written notice to the taxpayer by either: (1) Delivering such notice in person; (2) Leaving such notice at the dwelling place or usual place of business of the taxpayer; or (3) By mailing such notice to the taxpayer's last known address. (c) (1) The sheriff into whose hands such distress warrant may come, or the sheriff's deputy, may execute the distress warrant by distraint and sale of personal property belonging to such delinquent taxpayer, and the proceedings in respect to the distress warrant shall be the same as are provided by law for proceedings under execution at law from a court of record; and the executing officer shall be entitled to the same fees, commissions and the necessary expense of removing and keeping property distrained as in case of an execution from a court of record. (2) If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the distress warrant upon any real estate in the officer's county belonging to such delinquent taxpayer. If levied on land, the distress warrant, together with the officer's return on the warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court, in the same manner as in case of a levy on land of an execution issued by a general sessions court. Suit or suits may be brought, if necessary. (d) If any sheriff willfully fails, refuses or neglects to execute any distress warrant directed to the sheriff within the time provided in this part, the official bond of such sheriff shall be liable for the tax, penalty, interest, and cost due by the taxpayer, and, on complaint of any proper officer, this penalty shall be enforced by the attorney general and reporter in any manner permitted by law. (e) A distress warrant issued by a municipal tax collector may be executed within the boundaries of a municipality by the chief of police or a police officer of the municipality who is granted the authority expressed in this section to serve distress warrants. Acts 1937, ch. 108, art. 3, §§ 5, 13; C. Supp. 1950, §§ 1248.8, 1248.16 (Williams, §§ 1248.141, 1248.142g); Acts 1978, ch. 839, § 20; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), §§ 67-4325 -- 67-4327; Acts 1987, ch. 346, § 2; 2009, ch. 480, § 1.
(a) A local collector has the power to issue a distress warrant for taxes collectible by the local collector.
(b) Prior to the issuance of a distress warrant, the local collector shall give not less than ten (10) days' written notice to the taxpayer by either: (1) Delivering such notice in person; (2) Leaving such notice at the dwelling place or usual place of business of the taxpayer; or (3) By mailing such notice to the taxpayer's last known address.
(1) Delivering such notice in person;
(2) Leaving such notice at the dwelling place or usual place of business of the taxpayer; or
(3) By mailing such notice to the taxpayer's last known address.
(c) (1) The sheriff into whose hands such distress warrant may come, or the sheriff's deputy, may execute the distress warrant by distraint and sale of personal property belonging to such delinquent taxpayer, and the proceedings in respect to the distress warrant shall be the same as are provided by law for proceedings under execution at law from a court of record; and the executing officer shall be entitled to the same fees, commissions and the necessary expense of removing and keeping property distrained as in case of an execution from a court of record. (2) If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the distress warrant upon any real estate in the officer's county belonging to such delinquent taxpayer. If levied on land, the distress warrant, together with the officer's return on the warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court, in the same manner as in case of a levy on land of an execution issued by a general sessions court. Suit or suits may be brought, if necessary.
(1) The sheriff into whose hands such distress warrant may come, or the sheriff's deputy, may execute the distress warrant by distraint and sale of personal property belonging to such delinquent taxpayer, and the proceedings in respect to the distress warrant shall be the same as are provided by law for proceedings under execution at law from a court of record; and the executing officer shall be entitled to the same fees, commissions and the necessary expense of removing and keeping property distrained as in case of an execution from a court of record.
(2) If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the distress warrant upon any real estate in the officer's county belonging to such delinquent taxpayer. If levied on land, the distress warrant, together with the officer's return on the warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court, in the same manner as in case of a levy on land of an execution issued by a general sessions court. Suit or suits may be brought, if necessary.
(d) If any sheriff willfully fails, refuses or neglects to execute any distress warrant directed to the sheriff within the time provided in this part, the official bond of such sheriff shall be liable for the tax, penalty, interest, and cost due by the taxpayer, and, on complaint of any proper officer, this penalty shall be enforced by the attorney general and reporter in any manner permitted by law.
(e) A distress warrant issued by a municipal tax collector may be executed within the boundaries of a municipality by the chief of police or a police officer of the municipality who is granted the authority expressed in this section to serve distress warrants.
Acts 1937, ch. 108, art. 3, §§ 5, 13; C. Supp. 1950, §§ 1248.8, 1248.16 (Williams, §§ 1248.141, 1248.142g); Acts 1978, ch. 839, § 20; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), §§ 67-4325 -- 67-4327; Acts 1987, ch. 346, § 2; 2009, ch. 480, § 1.