Tenn. Code Ann. § 67-8-419 — TN Code / Title 67 / Chapter 8 / Section 67-8-419
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Time for payment - Installments - Extensions
Status: in_force

(a) The tax imposed by this part and part 3 of this chapter shall be due and payable nine (9) months after the death of the transferor, or at the expiration of the additional time granted by the commissioner pursuant to § 67-8-409 , but such tax may be paid sooner, if assessment thereof has been completed, and if the personal representative desires to make payment. (b) When it is shown to the satisfaction of the commissioner that the payment on the due date of any part of the amount determined to be due would impose undue hardship upon the estate, or would necessitate the sale of any portion of the estate at a sacrifice, or at an inadequate price, the commissioner may extend the time for the payment of any such part of the tax, or may enter into an agreement with the representative of the estate for the payment of the tax due thereon in installments. Such an agreement for the payment of the tax in installments, or for the deferment of payments, shall not affect the liability of the estate for interest. The running of the statute of limitations for assessment and collection, as provided in § 67-1-1501 , shall be suspended for the period of any such extension. If an extension is granted, the commissioner may, if the commissioner deems it necessary, require the executor to furnish security for the payment of the amount in respect of which the extension is granted in accordance with the terms of the extension. Acts 1929 (Ex. Sess.), ch. 29, § 4(1), (3); Code 1932, §§ 1282, 1284; Acts 1937, ch. 129, § 5; 1943, ch. 114, §§ 3, 5; C. Supp. 1950, §§ 1282, 1284; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), §§ 30-1625, 30-1627; Acts 1985, ch. 453, § 9.
(a) The tax imposed by this part and part 3 of this chapter shall be due and payable nine (9) months after the death of the transferor, or at the expiration of the additional time granted by the commissioner pursuant to § 67-8-409 , but such tax may be paid sooner, if assessment thereof has been completed, and if the personal representative desires to make payment.
(b) When it is shown to the satisfaction of the commissioner that the payment on the due date of any part of the amount determined to be due would impose undue hardship upon the estate, or would necessitate the sale of any portion of the estate at a sacrifice, or at an inadequate price, the commissioner may extend the time for the payment of any such part of the tax, or may enter into an agreement with the representative of the estate for the payment of the tax due thereon in installments. Such an agreement for the payment of the tax in installments, or for the deferment of payments, shall not affect the liability of the estate for interest. The running of the statute of limitations for assessment and collection, as provided in § 67-1-1501 , shall be suspended for the period of any such extension. If an extension is granted, the commissioner may, if the commissioner deems it necessary, require the executor to furnish security for the payment of the amount in respect of which the extension is granted in accordance with the terms of the extension.
Acts 1929 (Ex. Sess.), ch. 29, § 4(1), (3); Code 1932, §§ 1282, 1284; Acts 1937, ch. 129, § 5; 1943, ch. 114, §§ 3, 5; C. Supp. 1950, §§ 1282, 1284; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), §§ 30-1625, 30-1627; Acts 1985, ch. 453, § 9.
Tenn. Code Ann. § 67-3-811 — TN Code / Title 67 / Chapter 3 / Section 67-3-811
Notice required with respect to dyed diesel fuel
Status: in_force

(a) A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack, and provided by any vendor of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system. (b) The form of notice required under subsection (a) shall be provided at the time of the removal or sale and shall appear on all shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel. (c) The commissioner may assess a civil penalty of one hundred dollars ($100) for each violation, against a person who fails to comply with this section. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1911.
(a) A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack, and provided by any vendor of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system.
(b) The form of notice required under subsection (a) shall be provided at the time of the removal or sale and shall appear on all shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.
(c) The commissioner may assess a civil penalty of one hundred dollars ($100) for each violation, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1911.
Tenn. Code Ann. § 67-3-907 — TN Code / Title 67 / Chapter 3 / Section 67-3-907
Environmental assurance fee - Disposition of fee proceeds
Status: in_force

(a) The environmental assurance fee levied and collected pursuant to §§ 67-3-204 and 68-215-110 shall be collected by the department as provided in this chapter, except that the fees collected shall be for the underground storage tanks and solid waste disposal control board, as provided in title 68, chapter 215. (b) Any conflicts in the statutes as to the collection of the environmental assurance fee levied in title 68, chapter 215, shall be resolved in favor of this chapter, so as to avoid inconsistency and duplication in the administration of the various statutes which govern the environmental assurance fee. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2007.
(a) The environmental assurance fee levied and collected pursuant to §§ 67-3-204 and 68-215-110 shall be collected by the department as provided in this chapter, except that the fees collected shall be for the underground storage tanks and solid waste disposal control board, as provided in title 68, chapter 215.
(b) Any conflicts in the statutes as to the collection of the environmental assurance fee levied in title 68, chapter 215, shall be resolved in favor of this chapter, so as to avoid inconsistency and duplication in the administration of the various statutes which govern the environmental assurance fee.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2007.
Tenn. Code Ann. § 67-4-2808 — TN Code / Title 67 / Chapter 4 / Section 67-4-2808
Confidentiality - Immunity - Statistics
Status: in_force

(a) Notwithstanding any other law, information obtained as a result of a merchant's efforts to comply with this part is confidential and, unless obtained independently from any acts undertaken by a merchant to comply with the tax levied by this part, such acts, including the taxpayer's maintenance of a suit to determine liability under the tax levied by this part, may not be disclosed by the commissioner or used in a criminal prosecution other than a prosecution for a violation of this part. (b) Chapter 1, part 17, of this title, including the criminal penalties specified therein, shall apply to the tax levied under this part, except that no information shall be disclosed pursuant to chapter 1, part 17, of this title unless that information was obtained independently from any acts undertaken by a merchant to comply with the tax levied by this part, such acts including the taxpayer's maintenance of a suit to determine liability under the tax levied by this part. (c) This section does not prohibit the commissioner from publishing statistics that do not disclose the identity of merchants or the contents of particular returns or reports. Acts 2004, ch. 803, § 9; 2007, ch. 602, § 29; 2010, ch. 962, § 1.
(a) Notwithstanding any other law, information obtained as a result of a merchant's efforts to comply with this part is confidential and, unless obtained independently from any acts undertaken by a merchant to comply with the tax levied by this part, such acts, including the taxpayer's maintenance of a suit to determine liability under the tax levied by this part, may not be disclosed by the commissioner or used in a criminal prosecution other than a prosecution for a violation of this part.
(b) Chapter 1, part 17, of this title, including the criminal penalties specified therein, shall apply to the tax levied under this part, except that no information shall be disclosed pursuant to chapter 1, part 17, of this title unless that information was obtained independently from any acts undertaken by a merchant to comply with the tax levied by this part, such acts including the taxpayer's maintenance of a suit to determine liability under the tax levied by this part.
(c) This section does not prohibit the commissioner from publishing statistics that do not disclose the identity of merchants or the contents of particular returns or reports.
Acts 2004, ch. 803, § 9; 2007, ch. 602, § 29; 2010, ch. 962, § 1.
Tenn. Code Ann. § 67-3-1406 — TN Code / Title 67 / Chapter 3 / Section 67-3-1406
Determination of diesel tax payable on dyed diesel - Credit for sales tax paid to another state
Status: in_force

(a) The amount of diesel tax payable to this state on dyed diesel pursuant to this part is determined by multiplying the rate of the diesel tax by the number of gallons of dyed diesel used in this state by the commercial carrier to produce power for a means of transportation. (b) There shall be allowed a credit against the amount determined under subsection (a) equal to the amount, if any, of sales tax properly paid to another state upon the dyed diesel used in this state by the commercial carrier to produce power for a means of transportation. Added by 2014 Tenn. Acts, ch. 908,s 9, eff. 7/1/2014.
(a) The amount of diesel tax payable to this state on dyed diesel pursuant to this part is determined by multiplying the rate of the diesel tax by the number of gallons of dyed diesel used in this state by the commercial carrier to produce power for a means of transportation.
(b) There shall be allowed a credit against the amount determined under subsection (a) equal to the amount, if any, of sales tax properly paid to another state upon the dyed diesel used in this state by the commercial carrier to produce power for a means of transportation.
Added by 2014 Tenn. Acts, ch. 908,s 9, eff. 7/1/2014.
Tenn. Code Ann. § 67-1-1605 — TN Code / Title 67 / Chapter 1 / Section 67-1-1605
Precedence on docket
Status: in_force

In all cases, motions or suits in favor of the state shall have precedence over other causes on the docket of any of the courts. Code 1858, § 738; Shan., § 1051; Code 1932, § 1780; T.C.A. (orig. ed.), § 67-1604.
In all cases, motions or suits in favor of the state shall have precedence over other causes on the docket of any of the courts.
Code 1858, § 738; Shan., § 1051; Code 1932, § 1780; T.C.A. (orig. ed.), § 67-1604.
Tenn. Code Ann. § 67-6-326 — TN Code / Title 67 / Chapter 6 / Section 67-6-326
Vessels
Status: in_force

There is exempt from the taxes imposed by this chapter all sales of tangible personal property to commercial marine vessels for use by such vessels, where the deliveries of such property are made in mid-stream of waterways constituting geographical boundaries of this state. Dealers shall, however, be required to support such sales by bills of sale positively reflecting such delivery receipted by the master of the deliveree vessel. 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 taxes imposed by this chapter all sales of tangible personal property to commercial marine vessels for use by such vessels, where the deliveries of such property are made in mid-stream of waterways constituting geographical boundaries of this state. Dealers shall, however, be required to support such sales by bills of sale positively reflecting such delivery receipted by the master of the deliveree vessel.
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. § 67-2-114 — TN Code / Title 67 / Chapter 2 / Section 67-2-114
Interest and penalties - Armed forces exclusion - Assessment or collection of tax or liability
Status: in_force

(a) In computing the interest and penalty payable under this section, there shall be excluded, in the case of an individual serving in the armed forces of the United States, or serving in support of such armed forces in an area designated by the president of the United States by executive order as a "combat zone," at any time during the period designated by the president by executive order as the period of combatant activities in such zone, or hospitalized outside the states of the union and the District of Columbia as a result of injury received or disease incurred while serving in such an area during such time, the period of service in such area, plus the period of continuous hospitalization outside the states of the union and the District of Columbia attributable to such injury or disease and the next ninety (90) days thereafter. (b) The assessment or collection of any income tax or of any liability to the state of Tennessee with respect to any such tax, or any action or proceeding by or on behalf of the state in connection with the tax, may be made, taken, begun, or prosecuted in accordance with law, without regard to subsection (a), unless prior to such assessment, collection action or proceeding it is ascertained that the individual concerned is entitled to the benefits of subsection (a). Acts 1963, ch. 271, § 2; 1969, ch. 63, § 1; 1970, ch. 363, § 1; 1980, ch. 885, § 10; T.C.A., § 67-2622; Acts 1985, ch. 396, § 9; 1988, ch. 526, § 21; 2005, ch. 499, § 15.
(a) In computing the interest and penalty payable under this section, there shall be excluded, in the case of an individual serving in the armed forces of the United States, or serving in support of such armed forces in an area designated by the president of the United States by executive order as a "combat zone," at any time during the period designated by the president by executive order as the period of combatant activities in such zone, or hospitalized outside the states of the union and the District of Columbia as a result of injury received or disease incurred while serving in such an area during such time, the period of service in such area, plus the period of continuous hospitalization outside the states of the union and the District of Columbia attributable to such injury or disease and the next ninety (90) days thereafter.
(b) The assessment or collection of any income tax or of any liability to the state of Tennessee with respect to any such tax, or any action or proceeding by or on behalf of the state in connection with the tax, may be made, taken, begun, or prosecuted in accordance with law, without regard to subsection (a), unless prior to such assessment, collection action or proceeding it is ascertained that the individual concerned is entitled to the benefits of subsection (a).
Acts 1963, ch. 271, § 2; 1969, ch. 63, § 1; 1970, ch. 363, § 1; 1980, ch. 885, § 10; T.C.A., § 67-2622; Acts 1985, ch. 396, § 9; 1988, ch. 526, § 21; 2005, ch. 499, § 15.
Tenn. Code Ann. § 67-6-229 — TN Code / Title 67 / Chapter 6 / Section 67-6-229
Sales to schools or school support groups intended for resale
Status: in_force

Notwithstanding the exemptions provided by §§ 67-6-322 and 67-6-329 for sales to schools, retail sale and sale at retail subject to tax include any sale of tangible personal property or taxable services to a public or private school, grades kindergarten through twelve (K-12), or school support group, where the property or services are intended for resale by the school or school support group. Resales of the tangible personal property or taxable services by the school or school support group shall not be subject to tax. If for any reason a vendor does not collect and remit tax to the department on the sale of these items to the school or school support group, then the school or school support group shall be liable for use tax based on the purchase price of the items. This section does not apply to sales of textbooks and workbooks. This section does not apply to food and food ingredients or prepared food, when sold pursuant to programs authorized by a federal, state or local government entity or by the school governing body, that provide meals for public or private school students in grades kindergarten through twelve (K-12). Acts 2003, ch. 357, § 37; 2004, ch. 959, §§ 9, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 84.
Notwithstanding the exemptions provided by §§ 67-6-322 and 67-6-329 for sales to schools, retail sale and sale at retail subject to tax include any sale of tangible personal property or taxable services to a public or private school, grades kindergarten through twelve (K-12), or school support group, where the property or services are intended for resale by the school or school support group. Resales of the tangible personal property or taxable services by the school or school support group shall not be subject to tax. If for any reason a vendor does not collect and remit tax to the department on the sale of these items to the school or school support group, then the school or school support group shall be liable for use tax based on the purchase price of the items. This section does not apply to sales of textbooks and workbooks. This section does not apply to food and food ingredients or prepared food, when sold pursuant to programs authorized by a federal, state or local government entity or by the school governing body, that provide meals for public or private school students in grades kindergarten through twelve (K-12).
Acts 2003, ch. 357, § 37; 2004, ch. 959, §§ 9, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 84.
Tenn. Code Ann. § 67-8-414 — TN Code / Title 67 / Chapter 8 / Section 67-8-414
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liens
Status: in_force

Upon the issuance by the state of a receipt to an administrator or executor who has paid the tax imposed by parts 3-5 of this chapter, the administrator or executor shall be subrogated to any lien or right to proceed against any transferred property in the hands of a transferee, donee, or bona fide purchaser that the state might have had and the issuance of the receipt by the commissioner after the payment of the tax due shall be deemed an assignment by the state to the administrator or executor of the lien or right to proceed against the transferred property, the transferee, donee or bona fide purchaser and shall be conclusive evidence thereof; provided, that for the lien to remain effective, the executor or administrator must file with the register of the county of decedent's residence and any county in which any real property affected is located within forty-five (45) days of the issuance of such tax receipt, a notice of such lien, such notice to contain the administrator's or executor's name, the name of the decedent whose estate is involved, a description of the property against which the lien is claimed, and the amount of lien claimed, and upon satisfaction of the lien, a release thereof. Acts 1929 (Ex. Sess.), ch. 29, § 3(7); mod. Code 1932, § 1279; Acts 1933, ch. 79, § 1; 1941, ch. 68, § 1; C. Supp. 1950, § 1279; Acts 1967, ch. 280, § 1; 1973, ch. 368, § 3(d); T.C.A. (orig. ed.), § 30-1622; Acts 1985, ch. 453, § 4; 2004, ch. 866, § 10.
Upon the issuance by the state of a receipt to an administrator or executor who has paid the tax imposed by parts 3-5 of this chapter, the administrator or executor shall be subrogated to any lien or right to proceed against any transferred property in the hands of a transferee, donee, or bona fide purchaser that the state might have had and the issuance of the receipt by the commissioner after the payment of the tax due shall be deemed an assignment by the state to the administrator or executor of the lien or right to proceed against the transferred property, the transferee, donee or bona fide purchaser and shall be conclusive evidence thereof; provided, that for the lien to remain effective, the executor or administrator must file with the register of the county of decedent's residence and any county in which any real property affected is located within forty-five (45) days of the issuance of such tax receipt, a notice of such lien, such notice to contain the administrator's or executor's name, the name of the decedent whose estate is involved, a description of the property against which the lien is claimed, and the amount of lien claimed, and upon satisfaction of the lien, a release thereof.
Acts 1929 (Ex. Sess.), ch. 29, § 3(7); mod. Code 1932, § 1279; Acts 1933, ch. 79, § 1; 1941, ch. 68, § 1; C. Supp. 1950, § 1279; Acts 1967, ch. 280, § 1; 1973, ch. 368, § 3(d); T.C.A. (orig. ed.), § 30-1622; Acts 1985, ch. 453, § 4; 2004, ch. 866, § 10.
Tenn. Code Ann. § 67-1-1004 — TN Code / Title 67 / Chapter 1 / Section 67-1-1004
Ineffective against bona fide purchaser
Status: in_force

(a) In no case shall the back assessment or reassessment of real estate constitute a lien on the real estate that has, by bona fide sale, passed into the hands of innocent purchasers, but shall be a liability against the person owning the real estate at the time of the inadequate assessment. (b) The burden of proving a bona fide sale shall be upon the person owning such real estate at the time of such back assessment or reassessment. (c) Subsection (a) shall not apply to property that has wholly escaped taxation. Acts 1907, ch. 602, § 30; Shan., § 822a3; Code 1932, § 1498; T.C.A. (orig. ed.), § 67-1203.
(a) In no case shall the back assessment or reassessment of real estate constitute a lien on the real estate that has, by bona fide sale, passed into the hands of innocent purchasers, but shall be a liability against the person owning the real estate at the time of the inadequate assessment.
(b) The burden of proving a bona fide sale shall be upon the person owning such real estate at the time of such back assessment or reassessment.
(c) Subsection (a) shall not apply to property that has wholly escaped taxation.
Acts 1907, ch. 602, § 30; Shan., § 822a3; Code 1932, § 1498; T.C.A. (orig. ed.), § 67-1203.
Tenn. Code Ann. § 67-8-704 — TN Code / Title 67 / Chapter 8 / Section 67-8-704
In-kind payment - Credit - Deferral - Limitation
Status: in_force

(a) Upon assumption of title by a receiving entity to property accepted as an in-kind payment, the department shall credit to the donor against the amount of taxes owed the valuation of the qualified property approved in the donor's application. In no case shall any credit allowed by this part be greater than the amount of tax owed, and any excess value shall constitute a gift to the receiving entity. (b) The department shall defer payment of transfer tax, or portion thereof, that is under review for in-kind payment from the date of receipt of a completed application, so that the tax due, or portion thereof, is exempt from interest and penalties during the pendency of an application. Interest and penalties shall recommence upon the department's denial of the application. (c) The department shall not during any fiscal year approve in-kind payments that have an aggregate value of more than five million dollars ($5,000,000), unless the governor, on application from the department, permits the department to exceed that limit. Acts 1989, ch. 236, § 5.
(a) Upon assumption of title by a receiving entity to property accepted as an in-kind payment, the department shall credit to the donor against the amount of taxes owed the valuation of the qualified property approved in the donor's application. In no case shall any credit allowed by this part be greater than the amount of tax owed, and any excess value shall constitute a gift to the receiving entity.
(b) The department shall defer payment of transfer tax, or portion thereof, that is under review for in-kind payment from the date of receipt of a completed application, so that the tax due, or portion thereof, is exempt from interest and penalties during the pendency of an application. Interest and penalties shall recommence upon the department's denial of the application.
(c) The department shall not during any fiscal year approve in-kind payments that have an aggregate value of more than five million dollars ($5,000,000), unless the governor, on application from the department, permits the department to exceed that limit.
Acts 1989, ch. 236, § 5.
Tenn. Code Ann. § 67-8-118 — TN Code / Title 67 / Chapter 8 / Section 67-8-118
Applicability
Status: in_force

This part does not apply to any transfer by gift made on or after January 1, 2012. Acts 2012, ch. 1085, § 2.
This part does not apply to any transfer by gift made on or after January 1, 2012.
Acts 2012, ch. 1085, § 2.
Tenn. Code Ann. § 67-4-1005 — TN Code / Title 67 / Chapter 4 / Section 67-4-1005
Rate on other tobacco products
Status: in_force

(a) The rate on all other tobacco products, including, but not limited to, cigars, cheroots, stogies, beedies, bidis, manufactured tobacco, and snuff of all descriptions made of tobacco or any substitute for tobacco, is six and six-tenths percent (6.6%) of the wholesale cost price. (b) This section does not apply to smokeless nicotine products. Amended by 2021 Tenn. Acts, ch. 69, s 4, eff. 3/31/2021. Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937, (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 2002, ch. 856, § 1g; 2003 , ch. 418, § 2.
(a) The rate on all other tobacco products, including, but not limited to, cigars, cheroots, stogies, beedies, bidis, manufactured tobacco, and snuff of all descriptions made of tobacco or any substitute for tobacco, is six and six-tenths percent (6.6%) of the wholesale cost price.
(b) This section does not apply to smokeless nicotine products.
Amended by 2021 Tenn. Acts, ch. 69, s 4, eff. 3/31/2021.
Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937, (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 2002, ch. 856, § 1g; 2003 , ch. 418, § 2.
Tenn. Code Ann. § 67-3-1102 — TN Code / Title 67 / Chapter 3 / Section 67-3-1102
Liquified gas - Rate of tax
Status: in_force

(a) A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and (3) On or after July 1, 2019, twenty-two cents (22¢) per gallon. (b) Governmental agencies are exempt from the liquified gas tax imposed by subsection (a). Amended by 2017 Tenn. Acts, ch. 181,s 25, eff. 7/1/2017. Amended by 2014 Tenn. Acts, ch. 772,s 1, eff. 4/24/2014. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202.
(a) A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and (3) On or after July 1, 2019, twenty-two cents (22¢) per gallon.
(1) On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon;
(2) On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and
(3) On or after July 1, 2019, twenty-two cents (22¢) per gallon.
(b) Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).
Amended by 2017 Tenn. Acts, ch. 181,s 25, eff. 7/1/2017.
Amended by 2014 Tenn. Acts, ch. 772,s 1, eff. 4/24/2014.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202.
Tenn. Code Ann. § 67-3-406 — TN Code / Title 67 / Chapter 3 / Section 67-3-406
Refund on exports by licensed exporter
Status: in_force

A licensed exporter shall be entitled to a refund of the taxes and fees previously paid on taxable petroleum products pursuant to part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205 , in the following instances: (1) Where petroleum products were placed into storage in this state and were subsequently exported by transport truck or tank wagon by or on behalf of such licensed exporter; or (2) Where petroleum products were exported by transport truck or tank wagon by or on behalf of such exporter in a diversion across state boundaries properly reported in conformity with § 67-3-806 . Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1506.
A licensed exporter shall be entitled to a refund of the taxes and fees previously paid on taxable petroleum products pursuant to part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205 , in the following instances:
(1) Where petroleum products were placed into storage in this state and were subsequently exported by transport truck or tank wagon by or on behalf of such licensed exporter; or
(2) Where petroleum products were exported by transport truck or tank wagon by or on behalf of such exporter in a diversion across state boundaries properly reported in conformity with § 67-3-806 .
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1506.
Tenn. Code Ann. § 67-3-617 — TN Code / Title 67 / Chapter 3 / Section 67-3-617
License termination - Notice - Surrender
Status: in_force

Whenever any person licensed to do business under this chapter relocates, discontinues, sells, or transfers the business, the license shall be void, and the licensee shall immediately notify the department in writing of the relocation, discontinuance, sale, or transfer. The notice shall give the date of the event, and if a sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, fees, interest, and penalties that accrue or may be owing, and any criminal liability for misuse of the license, that occurs prior to issuance of the notice. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1717.
Whenever any person licensed to do business under this chapter relocates, discontinues, sells, or transfers the business, the license shall be void, and the licensee shall immediately notify the department in writing of the relocation, discontinuance, sale, or transfer. The notice shall give the date of the event, and if a sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, fees, interest, and penalties that accrue or may be owing, and any criminal liability for misuse of the license, that occurs prior to issuance of the notice.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1717.
Tenn. Code Ann. § 67-7-209 — TN Code / Title 67 / Chapter 7 / Section 67-7-209
Conflicting private or local acts
Status: in_force

Any private or local acts in conflict with this part are repealed. Acts 1984, ch. 953, § 9; 1985, ch. 410, § 5.
Any private or local acts in conflict with this part are repealed.
Acts 1984, ch. 953, § 9; 1985, ch. 410, § 5.
Tenn. Code Ann. § 67-1-1627 — TN Code / Title 67 / Chapter 1 / Section 67-1-1627
Collector's action for reimbursement of tax paid by collector
Status: in_force

Any tax collector who has failed to collect any tax, but who has paid the tax to the state, county, or municipality to which the tax was due and payable, shall, in addition to the remedies provided by law, have a right to sue a defaulting taxpayer for the amount of the tax, as upon an account for money paid to the collector's use, and recover judgment for the tax, together with six percent (6%) interest per annum on the judgment for the time the tax should have been paid; provided, that the suit is brought within one (1) year after the collector has paid the tax. Acts 1875, ch. 88, § 1; Shan., § 958; Code 1932, § 1668; T.C.A. (orig. ed.), § 67-1501.
Any tax collector who has failed to collect any tax, but who has paid the tax to the state, county, or municipality to which the tax was due and payable, shall, in addition to the remedies provided by law, have a right to sue a defaulting taxpayer for the amount of the tax, as upon an account for money paid to the collector's use, and recover judgment for the tax, together with six percent (6%) interest per annum on the judgment for the time the tax should have been paid; provided, that the suit is brought within one (1) year after the collector has paid the tax.
Acts 1875, ch. 88, § 1; Shan., § 958; Code 1932, § 1668; T.C.A. (orig. ed.), § 67-1501.
Tenn. Code Ann. § 67-4-406 — TN Code / Title 67 / Chapter 4 / Section 67-4-406
Miscellaneous public utilities
Status: in_force

(a) Each public utility, other than those specifically enumerated and taxed under another section of this part, shall for the privilege of doing business pay to the state for state purposes an amount equal to three percent (3%) of the gross receipts in this state. (b) (1) There shall be credited upon the tax imposed any taxes paid under the Excise Tax Law, compiled in part 20 of this chapter, and the Franchise Tax Law, compiled in part 21 of this chapter, during the calendar year in which the tax levied becomes due. (2) In order for a person to qualify for the credits authorized by subdivision (b)(1), such person must be subject to the taxes imposed by parts 20 and 21 of this chapter. (c) This tax does not apply to persons meeting the criteria of exempt wholesale generators or FERC certified wholesale power marketers under the Federal Power Act of 1992 ( 16 U.S.C. § 791a et seq.). (d) The tax imposed shall be administered and collected in accordance with part 3 of this chapter. Acts 1937, ch. 108, art. 2, § 2, Item J; C. Supp. 1950, § 1248.3, Item N (Williams, § 1248.129); T.C.A. (orig. ed.), § 67-4102, Item N; Acts 1999, ch. 406, § 11; 1999, ch. 407, § 2.
(a) Each public utility, other than those specifically enumerated and taxed under another section of this part, shall for the privilege of doing business pay to the state for state purposes an amount equal to three percent (3%) of the gross receipts in this state.
(b) (1) There shall be credited upon the tax imposed any taxes paid under the Excise Tax Law, compiled in part 20 of this chapter, and the Franchise Tax Law, compiled in part 21 of this chapter, during the calendar year in which the tax levied becomes due. (2) In order for a person to qualify for the credits authorized by subdivision (b)(1), such person must be subject to the taxes imposed by parts 20 and 21 of this chapter.
(1) There shall be credited upon the tax imposed any taxes paid under the Excise Tax Law, compiled in part 20 of this chapter, and the Franchise Tax Law, compiled in part 21 of this chapter, during the calendar year in which the tax levied becomes due.
(2) In order for a person to qualify for the credits authorized by subdivision (b)(1), such person must be subject to the taxes imposed by parts 20 and 21 of this chapter.
(c) This tax does not apply to persons meeting the criteria of exempt wholesale generators or FERC certified wholesale power marketers under the Federal Power Act of 1992 ( 16 U.S.C. § 791a et seq.).
(d) The tax imposed shall be administered and collected in accordance with part 3 of this chapter.
Acts 1937, ch. 108, art. 2, § 2, Item J; C. Supp. 1950, § 1248.3, Item N (Williams, § 1248.129); T.C.A. (orig. ed.), § 67-4102, Item N; Acts 1999, ch. 406, § 11; 1999, ch. 407, § 2.
Tenn. Code Ann. § 67-6-519 — TN Code / Title 67 / Chapter 6 / Section 67-6-519
Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted
Status: in_force

It is the legislative intent to impose the taxes levied by this chapter to the fullest extent allowed under the constitutions of the United States and the state of Tennessee. Added by 2015 Tenn. Acts, ch. 514,s 26, eff. 1/1/2016.
It is the legislative intent to impose the taxes levied by this chapter to the fullest extent allowed under the constitutions of the United States and the state of Tennessee.
Added by 2015 Tenn. Acts, ch. 514,s 26, eff. 1/1/2016.
Tenn. Code Ann. § 67-7-201 — TN Code / Title 67 / Chapter 7 / Section 67-7-201
Tax authorized - Use and benefit - Allocation
Status: in_force

(a) Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction. The tax shall be levied for the use and benefit of the county only, to be allocated and applied to its county road fund, and all revenues collected from the tax, except deductions for administration and collection provided for in this part shall be allocated to the county. (b) Notwithstanding subsection (a), in any county having a population of not less than fourteen thousand nine hundred twenty-five (14,925) nor more than fourteen thousand nine hundred forty (14,940), according to the 1980 federal census or any subsequent federal census, the county legislative body may, by resolution adopted by a two-thirds (2/3) vote, allocate such revenues to the county road fund, the county general fund or any other fund of the county. (c) Any county legislative body that has authorized a tax under this part is further authorized to repeal such tax by adopting a resolution by a two-thirds (2/3) majority of its members. The tax levied under this part shall cease to be imposed at one minute past midnight (12:01 a.m.) on the first day of the month following such action and the resolution shall include such date and time. The repeal of the tax shall have no effect on tax liabilities that occurred prior to the effective date of repeal, or collection actions on such taxes subsequent to the date of repeal. The presiding officer of the county legislative body shall deliver a certified copy of such resolution to the department of revenue. Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5; 1992, ch. 525, § 1; 1995, ch. 57, § 1.
(a) Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction. The tax shall be levied for the use and benefit of the county only, to be allocated and applied to its county road fund, and all revenues collected from the tax, except deductions for administration and collection provided for in this part shall be allocated to the county.
(b) Notwithstanding subsection (a), in any county having a population of not less than fourteen thousand nine hundred twenty-five (14,925) nor more than fourteen thousand nine hundred forty (14,940), according to the 1980 federal census or any subsequent federal census, the county legislative body may, by resolution adopted by a two-thirds (2/3) vote, allocate such revenues to the county road fund, the county general fund or any other fund of the county.
(c) Any county legislative body that has authorized a tax under this part is further authorized to repeal such tax by adopting a resolution by a two-thirds (2/3) majority of its members. The tax levied under this part shall cease to be imposed at one minute past midnight (12:01 a.m.) on the first day of the month following such action and the resolution shall include such date and time. The repeal of the tax shall have no effect on tax liabilities that occurred prior to the effective date of repeal, or collection actions on such taxes subsequent to the date of repeal. The presiding officer of the county legislative body shall deliver a certified copy of such resolution to the department of revenue.
Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5; 1992, ch. 525, § 1; 1995, ch. 57, § 1.
Tenn. Code Ann. § 67-1-905 — TN Code / Title 67 / Chapter 1 / Section 67-1-905
Costs paid by state
Status: in_force

(a) In all such cases, if the court shall certify of record in the cause that it appears from the evidence before the court that the officer against whom the suit is brought has acted in good faith and has defended the suit with proper diligence and care, the necessary cost of the cause shall be taxed as provided by law in criminal cases, and be paid by the state. (b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue. Acts 1873, ch. 44, § 3; Shan., § 1065; Code 1932, § 1796; T.C.A. (orig. ed.), § 67-2307; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 15; 1987, ch. 92, § 5.
(a) In all such cases, if the court shall certify of record in the cause that it appears from the evidence before the court that the officer against whom the suit is brought has acted in good faith and has defended the suit with proper diligence and care, the necessary cost of the cause shall be taxed as provided by law in criminal cases, and be paid by the state.
(b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
Acts 1873, ch. 44, § 3; Shan., § 1065; Code 1932, § 1796; T.C.A. (orig. ed.), § 67-2307; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 15; 1987, ch. 92, § 5.
Tenn. Code Ann. § 67-4-1031 — TN Code / Title 67 / Chapter 4 / Section 67-4-1031
Reconciliation of tax on cigarettes produced by cigarette rolling machines
Status: in_force

A tax shall be levied on the consumer of cigarettes produced through the use of a cigarette rolling machine at the rate imposed by § 67-4-1004 , except that § 67-4-1004(b) shall not apply to such cigarettes. Such tax shall be reduced by the amount of state excise tax paid by the cigarette rolling machine operator pursuant to § 67-4-1005 for the purchase of tobacco products used to produce such cigarettes. A cigarette rolling machine operator shall calculate the amount of tax applicable to the cigarettes produced through the use of a cigarette rolling machine and shall remit such amount to the department with the requisite tax forms. Acts 2012, ch. 1066, § 7.
A tax shall be levied on the consumer of cigarettes produced through the use of a cigarette rolling machine at the rate imposed by § 67-4-1004 , except that § 67-4-1004(b) shall not apply to such cigarettes. Such tax shall be reduced by the amount of state excise tax paid by the cigarette rolling machine operator pursuant to § 67-4-1005 for the purchase of tobacco products used to produce such cigarettes. A cigarette rolling machine operator shall calculate the amount of tax applicable to the cigarettes produced through the use of a cigarette rolling machine and shall remit such amount to the department with the requisite tax forms.
Acts 2012, ch. 1066, § 7.
Tenn. Code Ann. § 67-5-1504 — TN Code / Title 67 / Chapter 5 / Section 67-5-1504
Remand of complaints to county board
Status: in_force

In the event the complaints filed with the state board of equalization from a county are sufficiently numerous to justify such action, it is the duty of the state board to reconvene the county board of equalization and remand the complaints to the county board, with directions that the county board reconvene on a certain date and hear and act upon the complaints and certify its action in each case to the state board of equalization. Amended by 2023 Tenn. Acts, ch. 184, s 3, eff. 7/1/2023. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 3; T.C.A., § 67-833.
In the event the complaints filed with the state board of equalization from a county are sufficiently numerous to justify such action, it is the duty of the state board to reconvene the county board of equalization and remand the complaints to the county board, with directions that the county board reconvene on a certain date and hear and act upon the complaints and certify its action in each case to the state board of equalization.
Amended by 2023 Tenn. Acts, ch. 184, s 3, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 3; T.C.A., § 67-833.
Tenn. Code Ann. § 67-4-201 — TN Code / Title 67 / Chapter 4 / Section 67-4-201
Definitions - Applicability
Status: in_force

(a) The definitions and general provisions in this part apply in all cases, unless otherwise provided in special cases, but the general provisions shall not be deemed to control specific provisions to the contrary in any particular taxing item. (b) As used in parts 2-6 of this chapter: (1) "Annual tax," when referring to a privilege tax, means a privilege tax obtained for or renewed for a period of not more nor less than one (1) year; (2) "Collector" means every tax officer or employee of the state, county, or city authorized to collect the tax; (3) "Per annum" designates the amount of the tax to be paid for exercising the privilege for twelve (12) months, and is to be read into every taxing item where the specific context does not indicate the contrary; (4) "Person" includes every individual, partnership, firm, corporation or any other association of any kind; and (5) "Taxpayer" includes every individual, partnership, firm, corporation or any other association of any kind. Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1; T.C.A. (orig. ed.), § 67-4001; Acts 1984, ch. 832, § 36.
(a) The definitions and general provisions in this part apply in all cases, unless otherwise provided in special cases, but the general provisions shall not be deemed to control specific provisions to the contrary in any particular taxing item.
(b) As used in parts 2-6 of this chapter: (1) "Annual tax," when referring to a privilege tax, means a privilege tax obtained for or renewed for a period of not more nor less than one (1) year; (2) "Collector" means every tax officer or employee of the state, county, or city authorized to collect the tax; (3) "Per annum" designates the amount of the tax to be paid for exercising the privilege for twelve (12) months, and is to be read into every taxing item where the specific context does not indicate the contrary; (4) "Person" includes every individual, partnership, firm, corporation or any other association of any kind; and (5) "Taxpayer" includes every individual, partnership, firm, corporation or any other association of any kind.
(1) "Annual tax," when referring to a privilege tax, means a privilege tax obtained for or renewed for a period of not more nor less than one (1) year;
(2) "Collector" means every tax officer or employee of the state, county, or city authorized to collect the tax;
(3) "Per annum" designates the amount of the tax to be paid for exercising the privilege for twelve (12) months, and is to be read into every taxing item where the specific context does not indicate the contrary;
(4) "Person" includes every individual, partnership, firm, corporation or any other association of any kind; and
(5) "Taxpayer" includes every individual, partnership, firm, corporation or any other association of any kind.
Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1; T.C.A. (orig. ed.), § 67-4001; Acts 1984, ch. 832, § 36.
Tenn. Code Ann. § 67-5-515 — TN Code / Title 67 / Chapter 5 / Section 67-5-515
Assessment of operating property of municipal or similar provider of broadband services
Status: in_force

Beginning on January 1, 2023, the operating property of a municipal or similar provider of broadband services that provides competitive local exchange telephone services or interconnected voice over internet protocol services through a dedicated telecommunications division and that makes in lieu of tax payments pursuant to title 7, chapter 52, part 4 or 6, or that makes similar in lieu of tax payments pursuant to a private act, and that is currently paying such in lieu of taxes based upon a rate of assessment of fifty-five percent (55%), shall be classified and assessed in the same manner as the operating property of a modern market telecommunications provider for purposes of calculating the in lieu of tax payments to be paid with respect to its operating property used to provide such competitive local exchange telephone services or interconnected voice over internet protocol services. Added by 2017 Tenn. Acts, ch. 490,s 14, eff. 6/6/2017.
Beginning on January 1, 2023, the operating property of a municipal or similar provider of broadband services that provides competitive local exchange telephone services or interconnected voice over internet protocol services through a dedicated telecommunications division and that makes in lieu of tax payments pursuant to title 7, chapter 52, part 4 or 6, or that makes similar in lieu of tax payments pursuant to a private act, and that is currently paying such in lieu of taxes based upon a rate of assessment of fifty-five percent (55%), shall be classified and assessed in the same manner as the operating property of a modern market telecommunications provider for purposes of calculating the in lieu of tax payments to be paid with respect to its operating property used to provide such competitive local exchange telephone services or interconnected voice over internet protocol services.
Added by 2017 Tenn. Acts, ch. 490,s 14, eff. 6/6/2017.
Tenn. Code Ann. § 67-2-102 — TN Code / Title 67 / Chapter 2 / Section 67-2-102
Imposition, rate and collection of tax
Status: in_force

An income tax shall be levied and collected annually on incomes derived by way of dividends from stocks or by way of interest on bonds of each person, partnership, association, trust and corporation in this state who received, or to whom accrued, or to whom was credited during any year income from the sources enumerated in this section, except as otherwise provided in this chapter. The rate of the tax imposed by this chapter shall be: (1) For any tax year that begins on or after January 1, 2017, and prior to January 1, 2018, four percent (4%); (2) For any tax year that begins on or after January 1, 2018, and prior to January 1, 2019, three percent (3%); (3) For any tax year that begins on or after January 1, 2019, and prior to January 1, 2020, two percent (2%); (4) For any tax year that begins on or after January 1, 2020, and prior to January 1, 2021, one percent (1%); and (5) For any tax year that begins on or after January 1, 2021, and for subsequent tax years, zero percent (0%). Amended by 2017 Tenn. Acts, ch. 181, s 13, eff. 4/26/2017. Amended by 2016 Tenn. Acts, ch. 1064, s 1, eff. 5/20/2016. Acts 1931 (2nd Ex. Sess.), ch. 20, § 1; 1937, ch. 117, § 1; 1937, ch. 297, § 1; C. Supp. 1950, § 1123.1; modified; Acts 1967, ch. 176, § 2; T.C.A. (orig. ed.), §§ 67-2602, 67-2603; Acts 1985, ch. 395, § 2.
An income tax shall be levied and collected annually on incomes derived by way of dividends from stocks or by way of interest on bonds of each person, partnership, association, trust and corporation in this state who received, or to whom accrued, or to whom was credited during any year income from the sources enumerated in this section, except as otherwise provided in this chapter. The rate of the tax imposed by this chapter shall be:
(1) For any tax year that begins on or after January 1, 2017, and prior to January 1, 2018, four percent (4%);
(2) For any tax year that begins on or after January 1, 2018, and prior to January 1, 2019, three percent (3%);
(3) For any tax year that begins on or after January 1, 2019, and prior to January 1, 2020, two percent (2%);
(4) For any tax year that begins on or after January 1, 2020, and prior to January 1, 2021, one percent (1%); and
(5) For any tax year that begins on or after January 1, 2021, and for subsequent tax years, zero percent (0%).
Amended by 2017 Tenn. Acts, ch. 181, s 13, eff. 4/26/2017.
Amended by 2016 Tenn. Acts, ch. 1064, s 1, eff. 5/20/2016.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 1; 1937, ch. 117, § 1; 1937, ch. 297, § 1; C. Supp. 1950, § 1123.1; modified; Acts 1967, ch. 176, § 2; T.C.A. (orig. ed.), §§ 67-2602, 67-2603; Acts 1985, ch. 395, § 2.
Tenn. Code Ann. § 67-3-1302 — TN Code / Title 67 / Chapter 3 / Section 67-3-1302
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Authorization" means an uncancelled diesel tax prepaid user authorization issued by the commissioner; (2) "J Class" refers to combined farm and limited private trucks, as defined by the department; (3) "Limited user" means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner; and (4) "Prepaid user" means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2402.
As used in this part, unless the context otherwise requires:
(1) "Authorization" means an uncancelled diesel tax prepaid user authorization issued by the commissioner;
(2) "J Class" refers to combined farm and limited private trucks, as defined by the department;
(3) "Limited user" means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner; and
(4) "Prepaid user" means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2402.