Tenn. Code Ann. § 67-2-104 — TN Code / Title 67 / Chapter 2 / Section 67-2-104
Exemptions
Status: in_force

(a) The tax imposed by this chapter does not apply to the first one thousand two hundred fifty dollars ($1,250) for each individual return or two thousand five hundred dollars ($2,500) of combined income for persons who file jointly, of income otherwise taxable under this chapter. (b) For tax years beginning January 1, 2000, and thereafter, any person sixty-five (65) years of age or older having a total annual income derived from any and all sources of sixteen thousand two hundred dollars ($16,200) or less, or any persons who file a joint return and either spouse is sixty-five (65) years of age or older having a total annual joint income derived from any and all sources of not more than twenty seven thousand dollars ($27,000), are exempt from the income tax imposed by this chapter upon submission of evidence deemed acceptable by the commissioner to establish the age and income limitations stated in this subsection (b). For tax years beginning January 1, 2012, and thereafter, the income levels specified in the previous sentence in this subsection (b) shall change to twenty-six thousand two hundred dollars ($26,200) for single filers and to thirty-seven thousand dollars ($37,000) for persons filing jointly. For tax years beginning January 1, 2013, and thereafter, the income levels specified in the previous sentence in this subsection (b) shall change to thirty-three thousand dollars ($33,000) for single filers and to fifty-nine thousand dollars ($59,000) for persons filing jointly. For tax years beginning January 1, 2015, and thereafter, the income levels under this subsection (b) shall change to thirty-seven thousand dollars ($37,000) for single filers and to sixty-eight thousand dollars ($68,000) for persons filing jointly. (c) The income from stocks and bonds, mortgages, and notes owned and held by blind persons, or by persons certified, in writing, by a medical doctor to be a quadriplegic, and where such income is derived from circumstances resulting in the individual becoming a quadriplegic, are exempt from the tax imposed by this chapter. (d) No Tennessee citizen declared by the United States department of defense to be a prisoner of war is liable for payment of the tax provided for by this chapter during the time of such person's capture and imprisonment, nor for sixty (60) days upon such person's release, whenever it should occur. (e) (1) Nothing contained in this chapter shall be construed or held to authorize the levy of an income tax on obligations of the United States, whether evidenced by bonds or otherwise and/or on shares of stock in corporations that are arms and agencies directly of the United States, insofar as such bonds and stocks are exempt from such taxation by the constitution or laws of the United States; or on the income derived from bonds of the state of Tennessee, or any county or municipality or other political subdivision of the state of Tennessee not subject to ad valorem taxation. (2) Nothing contained in this chapter shall be construed or held to authorize the levy of an income tax on dividends from a regulated investment company qualified as such under Subtitle A, chapter 1, subchapter M of the Internal Revenue Code ( 26 U.S.C. § 851 et seq.); provided, that a part of the value of the investments of such regulated investment company shall be in any combination of bonds or securities of the United States government or any agency or instrumentality of the United States government or in bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. Such dividends shall be exempt from the levy of an income tax only in proportion to the income of the regulated investment company attributable to interest on bonds or securities of the United States government or any agency or instrumentality of the United States government or on bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. (3) No corporation shall be required to pay any income tax that otherwise would be assessable under this chapter on any stocks and/or bonds that constitute a part of the aggregate of its corporate property on which it is now assessed or shall be assessed for ad valorem taxes; nor when such stocks and/or bonds constitute a part of the assets that determine the value of the shares that are now or shall hereafter be assessed for ad valorem taxes to the stockholder. (4) No person shall be assessed with this tax on income from any stock in any corporation where the value of the shares is assessed ad valorem to the stockholder by this state. (5) No person shall be assessed with this tax on income from any stock in any corporation licensed to do business in this state as an insurance company. (6) No person shall be assessed with this tax on income from any stock in any bank, state or federally chartered, doing business in this state. (7) No distribution of capital shall be taxed as income under this chapter, and no distribution of surplus by way of stock dividend shall be taxable in the year such distribution is made; but all other distributions out of earned surplus shall be taxed as income when and in whatever manner made, regardless of when such surplus was earned. Stock dividends issued within one (1) year of liquidation shall be taxable in the year received to the extent made out of earned surplus; provided, that gains over and above the par or original pro rata capital value of original shares held shall be taxed to the shareholder upon any transfer of stock to nonresidents in the year of such transfer, when such transfer occurs within one (1) year prior to liquidation or redemption. There shall, however, be exempt from taxation under this section distribution made pursuant to decrees ordering divestiture of stock in enforcement of antitrust statutes. (8) The income from stocks and bonds of educational, religious or other like institutions organized for the general welfare and not for profit or individual gain that are exempt from taxation under the Assessment Act, codified in § 67-5-212 , shall be exempt from the taxes imposed by this chapter; provided, that if any educational, religious or other like institution issues stocks or bonds, the income or profit or any part of which goes to private individuals or corporations for profit or gain and not purely for educational, religious or charitable purposes, such income or profit shall be subject to the tax imposed in this chapter. (9) The income from stocks and bonds of pension trusts and profit sharing trusts that are exempt from federal income taxation is exempt from the taxes imposed by this chapter. (10) The income from stocks and bonds held by a fiduciary and paid to or irrevocably set aside for the benefit of educational, religious, or other like institutions organized for the general welfare and not for profit or individual gain that are exempt from taxation under the Assessment Act, codified in § 67-5-212 , is exempt from the taxes imposed by this chapter. (11) All income from interest on loans to qualified businesses for improvements, expansions, operations, or real property within an enterprise zone, as defined in title 13, chapter 28, part 2 shall be exempt from tax. (12) The income derived from the trust funds in a trust created for the perpetual care of a cemetery pursuant to title 46 shall be exempt from the taxes imposed by this chapter. (13) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from an investment fund organized as a unit investment trust taxable as a grantor trust under 26 U.S.C. §§ 671 - 677 , or organized as a limited partnership taxable under 26 U.S.C. §§ 701 - 761 and registered under the Investment Company Act of 1940 ( 15 U.S.C. § 80a-1 et seq.); provided, that a part of the value of the investments of such investment fund shall be in any combination of bonds or securities of the United States government, or any agency or instrumentality of the United States government, or in bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. Such earnings or distributions shall be exempt from the levy of an income tax only in proportion to the income of the investment fund attributable to interest on bonds or securities of the United States government, or any agency or instrumentality of the United States government, or on bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. (14) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from an education individual retirement account as defined in § 213 of Public Law 105-34, so long as such earnings or distributions were not subject to federal income tax. (15) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from a Roth IRA as defined in Section 302 of Public Law 105-34, so long as such earnings or distributions are not subject to federal income tax. (16) The tax imposed by this chapter does not apply to an entity that satisfies both of the following requirements: (A) It: (i) Is classified as a partnership or trust in accordance with 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 ; (ii) Has elected to be treated as a real estate mortgage investment conduit (REMIC) under 26 U.S.C. § 860D ; (iii) Has elected to be treated as a financial asset securitization investment trust (FASIT) under 26 U.S.C. § 860L ; or (iv) Is a business trust, as defined in § 48-101-202(a) , or is classified as a trust under the laws of the state in which it is created and is disregarded for federal income tax under 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 , when the commercial domicile of the trustee is not in this state; and (B) (i) The sole purpose of the entity, except for foreclosures and dispositions of the assets of foreclosures, is the asset-backed securitization of debt obligations, such as first or second mortgages, including home equity loans, trade receivables, whether an open account or evidenced by a note or installment or conditional sales contract, obligations substituted for trade receivables, credit card receivables, personal property leases treated as debt for purposes of the Internal Revenue Code of 1986 (26 U.S.C.), home equity loans, automobile loans or similar debt obligations; (ii) "Trade receivables" as used in subdivision (e)(16)(B)(i) means obligations arising from the sale of inventory in the ordinary course of business. (17) The income from stock in any publicly traded real estate investment trust, as defined in § 67-4-2004 , is exempt from the tax imposed by this chapter. (18) The income from stocks and bonds of trusts for perpetual care or improvement of private cemeteries, graves, or burial grounds are exempt from the taxes imposed by this chapter. (f) For tax years beginning January 1, 2018, and thereafter, any person one hundred (100) years of age or older, or any persons who file a joint return and either spouse is one hundred (100) years of age or older, are exempt from the income tax imposed by this chapter. Amended by 2017 Tenn. Acts, ch. 453, s 1, eff. 5/25/2017. Amended by 2015 Tenn. Acts, ch. 434, s 1, eff. 5/18/2015. Amended by 2013 Tenn. Acts, ch. 322, s 1, eff. 5/13/2013. Acts 1931 (2nd Ex. Sess.), ch. 20, §§ 4, 5, 16; 1933, ch. 60, § 2; 1937, ch. 117, § 2; 1949, ch. 221, § 1; mod. C. Supp. 1950, §§ 1123.1, 1123.4, 1123.5, 1123.32; Acts 1953, ch. 199, § 1 (Williams, § 1123.5); 1953, ch. 238, § 1; 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 167, § 1; 1963, ch. 271, §3; 1963, ch. 273, § 1; 1968, ch. 431, § 8; 1972, ch. 484, § 1; 1976, ch. 638, §1; 1977, ch. 140, § 8; 1977, ch. 347, § 1; 1978, ch. 849, § 1; modified; T.C.A. (orig. ed.), §§ 67-2605 -- 67-2607, 67-2609 -- 67-2612, 67-2635; Acts 1985, ch. 395, §§ 3, 5; 1987, ch. 378, § 1; 1988, ch. 1008, §§ 1, 2; 1989, ch. 222, §6; 1989, ch. 524, § 2; 1989, ch. 560, § 18; 1992, ch. 931, §§ 1, 2; 1995, ch. 535, § 1; 1998, ch. 1013, § 1; 1998, ch. 1032, § 1; 1999, ch. 236, § 1; 2006, ch. 1019, §21; 2008 , ch. 1106, §39; 2011 , ch. 396, §1; 2011 , ch. 490, §§2, 3; 2012 , ch. 667, § 1.
(a) The tax imposed by this chapter does not apply to the first one thousand two hundred fifty dollars ($1,250) for each individual return or two thousand five hundred dollars ($2,500) of combined income for persons who file jointly, of income otherwise taxable under this chapter.
(b) For tax years beginning January 1, 2000, and thereafter, any person sixty-five (65) years of age or older having a total annual income derived from any and all sources of sixteen thousand two hundred dollars ($16,200) or less, or any persons who file a joint return and either spouse is sixty-five (65) years of age or older having a total annual joint income derived from any and all sources of not more than twenty seven thousand dollars ($27,000), are exempt from the income tax imposed by this chapter upon submission of evidence deemed acceptable by the commissioner to establish the age and income limitations stated in this subsection (b). For tax years beginning January 1, 2012, and thereafter, the income levels specified in the previous sentence in this subsection (b) shall change to twenty-six thousand two hundred dollars ($26,200) for single filers and to thirty-seven thousand dollars ($37,000) for persons filing jointly. For tax years beginning January 1, 2013, and thereafter, the income levels specified in the previous sentence in this subsection (b) shall change to thirty-three thousand dollars ($33,000) for single filers and to fifty-nine thousand dollars ($59,000) for persons filing jointly. For tax years beginning January 1, 2015, and thereafter, the income levels under this subsection (b) shall change to thirty-seven thousand dollars ($37,000) for single filers and to sixty-eight thousand dollars ($68,000) for persons filing jointly.
(c) The income from stocks and bonds, mortgages, and notes owned and held by blind persons, or by persons certified, in writing, by a medical doctor to be a quadriplegic, and where such income is derived from circumstances resulting in the individual becoming a quadriplegic, are exempt from the tax imposed by this chapter.
(d) No Tennessee citizen declared by the United States department of defense to be a prisoner of war is liable for payment of the tax provided for by this chapter during the time of such person's capture and imprisonment, nor for sixty (60) days upon such person's release, whenever it should occur.
(e) (1) Nothing contained in this chapter shall be construed or held to authorize the levy of an income tax on obligations of the United States, whether evidenced by bonds or otherwise and/or on shares of stock in corporations that are arms and agencies directly of the United States, insofar as such bonds and stocks are exempt from such taxation by the constitution or laws of the United States; or on the income derived from bonds of the state of Tennessee, or any county or municipality or other political subdivision of the state of Tennessee not subject to ad valorem taxation. (2) Nothing contained in this chapter shall be construed or held to authorize the levy of an income tax on dividends from a regulated investment company qualified as such under Subtitle A, chapter 1, subchapter M of the Internal Revenue Code ( 26 U.S.C. § 851 et seq.); provided, that a part of the value of the investments of such regulated investment company shall be in any combination of bonds or securities of the United States government or any agency or instrumentality of the United States government or in bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. Such dividends shall be exempt from the levy of an income tax only in proportion to the income of the regulated investment company attributable to interest on bonds or securities of the United States government or any agency or instrumentality of the United States government or on bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. (3) No corporation shall be required to pay any income tax that otherwise would be assessable under this chapter on any stocks and/or bonds that constitute a part of the aggregate of its corporate property on which it is now assessed or shall be assessed for ad valorem taxes; nor when such stocks and/or bonds constitute a part of the assets that determine the value of the shares that are now or shall hereafter be assessed for ad valorem taxes to the stockholder. (4) No person shall be assessed with this tax on income from any stock in any corporation where the value of the shares is assessed ad valorem to the stockholder by this state. (5) No person shall be assessed with this tax on income from any stock in any corporation licensed to do business in this state as an insurance company. (6) No person shall be assessed with this tax on income from any stock in any bank, state or federally chartered, doing business in this state. (7) No distribution of capital shall be taxed as income under this chapter, and no distribution of surplus by way of stock dividend shall be taxable in the year such distribution is made; but all other distributions out of earned surplus shall be taxed as income when and in whatever manner made, regardless of when such surplus was earned. Stock dividends issued within one (1) year of liquidation shall be taxable in the year received to the extent made out of earned surplus; provided, that gains over and above the par or original pro rata capital value of original shares held shall be taxed to the shareholder upon any transfer of stock to nonresidents in the year of such transfer, when such transfer occurs within one (1) year prior to liquidation or redemption. There shall, however, be exempt from taxation under this section distribution made pursuant to decrees ordering divestiture of stock in enforcement of antitrust statutes. (8) The income from stocks and bonds of educational, religious or other like institutions organized for the general welfare and not for profit or individual gain that are exempt from taxation under the Assessment Act, codified in § 67-5-212 , shall be exempt from the taxes imposed by this chapter; provided, that if any educational, religious or other like institution issues stocks or bonds, the income or profit or any part of which goes to private individuals or corporations for profit or gain and not purely for educational, religious or charitable purposes, such income or profit shall be subject to the tax imposed in this chapter. (9) The income from stocks and bonds of pension trusts and profit sharing trusts that are exempt from federal income taxation is exempt from the taxes imposed by this chapter. (10) The income from stocks and bonds held by a fiduciary and paid to or irrevocably set aside for the benefit of educational, religious, or other like institutions organized for the general welfare and not for profit or individual gain that are exempt from taxation under the Assessment Act, codified in § 67-5-212 , is exempt from the taxes imposed by this chapter. (11) All income from interest on loans to qualified businesses for improvements, expansions, operations, or real property within an enterprise zone, as defined in title 13, chapter 28, part 2 shall be exempt from tax. (12) The income derived from the trust funds in a trust created for the perpetual care of a cemetery pursuant to title 46 shall be exempt from the taxes imposed by this chapter. (13) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from an investment fund organized as a unit investment trust taxable as a grantor trust under 26 U.S.C. §§ 671 - 677 , or organized as a limited partnership taxable under 26 U.S.C. §§ 701 - 761 and registered under the Investment Company Act of 1940 ( 15 U.S.C. § 80a-1 et seq.); provided, that a part of the value of the investments of such investment fund shall be in any combination of bonds or securities of the United States government, or any agency or instrumentality of the United States government, or in bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. Such earnings or distributions shall be exempt from the levy of an income tax only in proportion to the income of the investment fund attributable to interest on bonds or securities of the United States government, or any agency or instrumentality of the United States government, or on bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. (14) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from an education individual retirement account as defined in § 213 of Public Law 105-34, so long as such earnings or distributions were not subject to federal income tax. (15) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from a Roth IRA as defined in Section 302 of Public Law 105-34, so long as such earnings or distributions are not subject to federal income tax. (16) The tax imposed by this chapter does not apply to an entity that satisfies both of the following requirements: (A) It: (i) Is classified as a partnership or trust in accordance with 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 ; (ii) Has elected to be treated as a real estate mortgage investment conduit (REMIC) under 26 U.S.C. § 860D ; (iii) Has elected to be treated as a financial asset securitization investment trust (FASIT) under 26 U.S.C. § 860L ; or (iv) Is a business trust, as defined in § 48-101-202(a) , or is classified as a trust under the laws of the state in which it is created and is disregarded for federal income tax under 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 , when the commercial domicile of the trustee is not in this state; and (B) (i) The sole purpose of the entity, except for foreclosures and dispositions of the assets of foreclosures, is the asset-backed securitization of debt obligations, such as first or second mortgages, including home equity loans, trade receivables, whether an open account or evidenced by a note or installment or conditional sales contract, obligations substituted for trade receivables, credit card receivables, personal property leases treated as debt for purposes of the Internal Revenue Code of 1986 (26 U.S.C.), home equity loans, automobile loans or similar debt obligations; (ii) "Trade receivables" as used in subdivision (e)(16)(B)(i) means obligations arising from the sale of inventory in the ordinary course of business. (17) The income from stock in any publicly traded real estate investment trust, as defined in § 67-4-2004 , is exempt from the tax imposed by this chapter. (18) The income from stocks and bonds of trusts for perpetual care or improvement of private cemeteries, graves, or burial grounds are exempt from the taxes imposed by this chapter.
(1) Nothing contained in this chapter shall be construed or held to authorize the levy of an income tax on obligations of the United States, whether evidenced by bonds or otherwise and/or on shares of stock in corporations that are arms and agencies directly of the United States, insofar as such bonds and stocks are exempt from such taxation by the constitution or laws of the United States; or on the income derived from bonds of the state of Tennessee, or any county or municipality or other political subdivision of the state of Tennessee not subject to ad valorem taxation.
(2) Nothing contained in this chapter shall be construed or held to authorize the levy of an income tax on dividends from a regulated investment company qualified as such under Subtitle A, chapter 1, subchapter M of the Internal Revenue Code ( 26 U.S.C. § 851 et seq.); provided, that a part of the value of the investments of such regulated investment company shall be in any combination of bonds or securities of the United States government or any agency or instrumentality of the United States government or in bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. Such dividends shall be exempt from the levy of an income tax only in proportion to the income of the regulated investment company attributable to interest on bonds or securities of the United States government or any agency or instrumentality of the United States government or on bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee.
(3) No corporation shall be required to pay any income tax that otherwise would be assessable under this chapter on any stocks and/or bonds that constitute a part of the aggregate of its corporate property on which it is now assessed or shall be assessed for ad valorem taxes; nor when such stocks and/or bonds constitute a part of the assets that determine the value of the shares that are now or shall hereafter be assessed for ad valorem taxes to the stockholder.
(4) No person shall be assessed with this tax on income from any stock in any corporation where the value of the shares is assessed ad valorem to the stockholder by this state.
(5) No person shall be assessed with this tax on income from any stock in any corporation licensed to do business in this state as an insurance company.
(6) No person shall be assessed with this tax on income from any stock in any bank, state or federally chartered, doing business in this state.
(7) No distribution of capital shall be taxed as income under this chapter, and no distribution of surplus by way of stock dividend shall be taxable in the year such distribution is made; but all other distributions out of earned surplus shall be taxed as income when and in whatever manner made, regardless of when such surplus was earned. Stock dividends issued within one (1) year of liquidation shall be taxable in the year received to the extent made out of earned surplus; provided, that gains over and above the par or original pro rata capital value of original shares held shall be taxed to the shareholder upon any transfer of stock to nonresidents in the year of such transfer, when such transfer occurs within one (1) year prior to liquidation or redemption. There shall, however, be exempt from taxation under this section distribution made pursuant to decrees ordering divestiture of stock in enforcement of antitrust statutes.
(8) The income from stocks and bonds of educational, religious or other like institutions organized for the general welfare and not for profit or individual gain that are exempt from taxation under the Assessment Act, codified in § 67-5-212 , shall be exempt from the taxes imposed by this chapter; provided, that if any educational, religious or other like institution issues stocks or bonds, the income or profit or any part of which goes to private individuals or corporations for profit or gain and not purely for educational, religious or charitable purposes, such income or profit shall be subject to the tax imposed in this chapter.
(9) The income from stocks and bonds of pension trusts and profit sharing trusts that are exempt from federal income taxation is exempt from the taxes imposed by this chapter.
(10) The income from stocks and bonds held by a fiduciary and paid to or irrevocably set aside for the benefit of educational, religious, or other like institutions organized for the general welfare and not for profit or individual gain that are exempt from taxation under the Assessment Act, codified in § 67-5-212 , is exempt from the taxes imposed by this chapter.
(11) All income from interest on loans to qualified businesses for improvements, expansions, operations, or real property within an enterprise zone, as defined in title 13, chapter 28, part 2 shall be exempt from tax.
(12) The income derived from the trust funds in a trust created for the perpetual care of a cemetery pursuant to title 46 shall be exempt from the taxes imposed by this chapter.
(13) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from an investment fund organized as a unit investment trust taxable as a grantor trust under 26 U.S.C. §§ 671 - 677 , or organized as a limited partnership taxable under 26 U.S.C. §§ 701 - 761 and registered under the Investment Company Act of 1940 ( 15 U.S.C. § 80a-1 et seq.); provided, that a part of the value of the investments of such investment fund shall be in any combination of bonds or securities of the United States government, or any agency or instrumentality of the United States government, or in bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee. Such earnings or distributions shall be exempt from the levy of an income tax only in proportion to the income of the investment fund attributable to interest on bonds or securities of the United States government, or any agency or instrumentality of the United States government, or on bonds of the state of Tennessee, or any county or any municipality or political subdivision of the state of Tennessee, including any agency, board, authority or commission of the United States or the state of Tennessee.
(14) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from an education individual retirement account as defined in § 213 of Public Law 105-34, so long as such earnings or distributions were not subject to federal income tax.
(15) Nothing contained in this chapter shall be construed or held to authorize the levy of any tax on earnings or distributions from a Roth IRA as defined in Section 302 of Public Law 105-34, so long as such earnings or distributions are not subject to federal income tax.
(16) The tax imposed by this chapter does not apply to an entity that satisfies both of the following requirements: (A) It: (i) Is classified as a partnership or trust in accordance with 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 ; (ii) Has elected to be treated as a real estate mortgage investment conduit (REMIC) under 26 U.S.C. § 860D ; (iii) Has elected to be treated as a financial asset securitization investment trust (FASIT) under 26 U.S.C. § 860L ; or (iv) Is a business trust, as defined in § 48-101-202(a) , or is classified as a trust under the laws of the state in which it is created and is disregarded for federal income tax under 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 , when the commercial domicile of the trustee is not in this state; and (B) (i) The sole purpose of the entity, except for foreclosures and dispositions of the assets of foreclosures, is the asset-backed securitization of debt obligations, such as first or second mortgages, including home equity loans, trade receivables, whether an open account or evidenced by a note or installment or conditional sales contract, obligations substituted for trade receivables, credit card receivables, personal property leases treated as debt for purposes of the Internal Revenue Code of 1986 (26 U.S.C.), home equity loans, automobile loans or similar debt obligations; (ii) "Trade receivables" as used in subdivision (e)(16)(B)(i) means obligations arising from the sale of inventory in the ordinary course of business.
(A) It: (i) Is classified as a partnership or trust in accordance with 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 ; (ii) Has elected to be treated as a real estate mortgage investment conduit (REMIC) under 26 U.S.C. § 860D ; (iii) Has elected to be treated as a financial asset securitization investment trust (FASIT) under 26 U.S.C. § 860L ; or (iv) Is a business trust, as defined in § 48-101-202(a) , or is classified as a trust under the laws of the state in which it is created and is disregarded for federal income tax under 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 , when the commercial domicile of the trustee is not in this state; and
(i) Is classified as a partnership or trust in accordance with 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 ;
(ii) Has elected to be treated as a real estate mortgage investment conduit (REMIC) under 26 U.S.C. § 860D ;
(iii) Has elected to be treated as a financial asset securitization investment trust (FASIT) under 26 U.S.C. § 860L ; or
(iv) Is a business trust, as defined in § 48-101-202(a) , or is classified as a trust under the laws of the state in which it is created and is disregarded for federal income tax under 26 U.S.C. § 7701 , and the federal regulations and rulings promulgated under 26 U.S.C. § 7701 , when the commercial domicile of the trustee is not in this state; and
(B) (i) The sole purpose of the entity, except for foreclosures and dispositions of the assets of foreclosures, is the asset-backed securitization of debt obligations, such as first or second mortgages, including home equity loans, trade receivables, whether an open account or evidenced by a note or installment or conditional sales contract, obligations substituted for trade receivables, credit card receivables, personal property leases treated as debt for purposes of the Internal Revenue Code of 1986 (26 U.S.C.), home equity loans, automobile loans or similar debt obligations; (ii) "Trade receivables" as used in subdivision (e)(16)(B)(i) means obligations arising from the sale of inventory in the ordinary course of business.
(i) The sole purpose of the entity, except for foreclosures and dispositions of the assets of foreclosures, is the asset-backed securitization of debt obligations, such as first or second mortgages, including home equity loans, trade receivables, whether an open account or evidenced by a note or installment or conditional sales contract, obligations substituted for trade receivables, credit card receivables, personal property leases treated as debt for purposes of the Internal Revenue Code of 1986 (26 U.S.C.), home equity loans, automobile loans or similar debt obligations;
(ii) "Trade receivables" as used in subdivision (e)(16)(B)(i) means obligations arising from the sale of inventory in the ordinary course of business.
(17) The income from stock in any publicly traded real estate investment trust, as defined in § 67-4-2004 , is exempt from the tax imposed by this chapter.
(18) The income from stocks and bonds of trusts for perpetual care or improvement of private cemeteries, graves, or burial grounds are exempt from the taxes imposed by this chapter.
(f) For tax years beginning January 1, 2018, and thereafter, any person one hundred (100) years of age or older, or any persons who file a joint return and either spouse is one hundred (100) years of age or older, are exempt from the income tax imposed by this chapter.
Amended by 2017 Tenn. Acts, ch. 453, s 1, eff. 5/25/2017.
Amended by 2015 Tenn. Acts, ch. 434, s 1, eff. 5/18/2015.
Amended by 2013 Tenn. Acts, ch. 322, s 1, eff. 5/13/2013.
Acts 1931 (2nd Ex. Sess.), ch. 20, §§ 4, 5, 16; 1933, ch. 60, § 2; 1937, ch. 117, § 2; 1949, ch. 221, § 1; mod. C. Supp. 1950, §§ 1123.1, 1123.4, 1123.5, 1123.32; Acts 1953, ch. 199, § 1 (Williams, § 1123.5); 1953, ch. 238, § 1; 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 167, § 1; 1963, ch. 271, §3; 1963, ch. 273, § 1; 1968, ch. 431, § 8; 1972, ch. 484, § 1; 1976, ch. 638, §1; 1977, ch. 140, § 8; 1977, ch. 347, § 1; 1978, ch. 849, § 1; modified; T.C.A. (orig. ed.), §§ 67-2605 -- 67-2607, 67-2609 -- 67-2612, 67-2635; Acts 1985, ch. 395, §§ 3, 5; 1987, ch. 378, § 1; 1988, ch. 1008, §§ 1, 2; 1989, ch. 222, §6; 1989, ch. 524, § 2; 1989, ch. 560, § 18; 1992, ch. 931, §§ 1, 2; 1995, ch. 535, § 1; 1998, ch. 1013, § 1; 1998, ch. 1032, § 1; 1999, ch. 236, § 1; 2006, ch. 1019, §21; 2008 , ch. 1106, §39; 2011 , ch. 396, §1; 2011 , ch. 490, §§2, 3; 2012 , ch. 667, § 1.
Tenn. Code Ann. § 67-4-3203 — TN Code / Title 67 / Chapter 4 / Section 67-4-3203
Collection and administration
Status: in_force

(a) Any surcharge shall be levied, collected, and administered in the same manner as the applicable underlying local tax, and shall be subject to the same conditions, limitations, exemptions, credits, returns, and other requirements as are applicable to the underlying local tax. (b) The taxpayer shall have the remedies applicable to the underlying local tax. (c) Any penalty and interest applicable to the underlying local tax shall be applicable to the surcharge. (d) For any surcharge that the department of revenue administers and collects, the department of revenue shall administer and collect the surcharge as follows: (1) In collecting and administering a surcharge levied under this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the underlying tax; (2) The department shall remit the proceeds of the surcharge to the local government levying the surcharge, less an administrative fee of one and one hundred twenty-five thousandths percent (1.125%) to cover its expenses of administering the collection and remittance of the surcharge; and (3) Upon any claim of illegal assessment or collection, the taxpayer shall have the remedies provided in § 67-1-1438 , and chapter 1, part 18 of this title, it being the intention of the general assembly that the law which applies to the recovery of underlying taxes illegally assessed or collected be conformed to apply to the recovery of surcharges illegally assessed or collected under this part. (e) Any surcharge on the business tax shall be applied to all persons subject to the tax and shall be calculated based on their applicable rates and classifications pursuant to § 67-4-709 . Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
(a) Any surcharge shall be levied, collected, and administered in the same manner as the applicable underlying local tax, and shall be subject to the same conditions, limitations, exemptions, credits, returns, and other requirements as are applicable to the underlying local tax.
(b) The taxpayer shall have the remedies applicable to the underlying local tax.
(c) Any penalty and interest applicable to the underlying local tax shall be applicable to the surcharge.
(d) For any surcharge that the department of revenue administers and collects, the department of revenue shall administer and collect the surcharge as follows: (1) In collecting and administering a surcharge levied under this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the underlying tax; (2) The department shall remit the proceeds of the surcharge to the local government levying the surcharge, less an administrative fee of one and one hundred twenty-five thousandths percent (1.125%) to cover its expenses of administering the collection and remittance of the surcharge; and (3) Upon any claim of illegal assessment or collection, the taxpayer shall have the remedies provided in § 67-1-1438 , and chapter 1, part 18 of this title, it being the intention of the general assembly that the law which applies to the recovery of underlying taxes illegally assessed or collected be conformed to apply to the recovery of surcharges illegally assessed or collected under this part.
(1) In collecting and administering a surcharge levied under this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the underlying tax;
(2) The department shall remit the proceeds of the surcharge to the local government levying the surcharge, less an administrative fee of one and one hundred twenty-five thousandths percent (1.125%) to cover its expenses of administering the collection and remittance of the surcharge; and
(3) Upon any claim of illegal assessment or collection, the taxpayer shall have the remedies provided in § 67-1-1438 , and chapter 1, part 18 of this title, it being the intention of the general assembly that the law which applies to the recovery of underlying taxes illegally assessed or collected be conformed to apply to the recovery of surcharges illegally assessed or collected under this part.
(e) Any surcharge on the business tax shall be applied to all persons subject to the tax and shall be calculated based on their applicable rates and classifications pursuant to § 67-4-709 .
Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
Tenn. Code Ann. § 67-5-1403 — TN Code / Title 67 / Chapter 5 / Section 67-5-1403
Assessor - Assistance and recommendations to board
Status: in_force

(a) It is the duty of the assessor of property or deputy assessor to meet with the county board of equalization on the first day of its session and to sit with such board in an advisory capacity during each and every day of the session of such board, and to render to such county board assistance in the performance of its official duties in equalizing assessments. (b) In addition to other assistance, the assessor of property or deputy assessor may recommend to the board that changes of assessment or classification be made from those certified in the report of assessments required under § 67-5-304 , but such recommended changes shall not be so numerous as to amount to the general reappraisal of a class or type of property. Acts 1973, ch. 226, § 10; 1983, ch. 377, § 2; T.C.A., § 67-802.
(a) It is the duty of the assessor of property or deputy assessor to meet with the county board of equalization on the first day of its session and to sit with such board in an advisory capacity during each and every day of the session of such board, and to render to such county board assistance in the performance of its official duties in equalizing assessments.
(b) In addition to other assistance, the assessor of property or deputy assessor may recommend to the board that changes of assessment or classification be made from those certified in the report of assessments required under § 67-5-304 , but such recommended changes shall not be so numerous as to amount to the general reappraisal of a class or type of property.
Acts 1973, ch. 226, § 10; 1983, ch. 377, § 2; T.C.A., § 67-802.
Tenn. Code Ann. § 67-5-508 — TN Code / Title 67 / Chapter 5 / Section 67-5-508
Records and notice of assessment
Status: in_force

(a) (1) Prior to May 20 of each year, the assessor shall note upon the assessor's records the current classification and assessed valuation of all taxable property within the assessor's jurisdiction; provided, that, in regard to municipalities, the time requirements of § 67-5-504 shall control. (2) The assessor shall hold such records open to public inspection, at the assessor's office, during normal business hours; and shall, furthermore, cause to be published at least once in a newspaper of general circulation within the assessor's jurisdiction, a notice when and where such records may be inspected, such notice to be published not later than ten (10) calendar days before the local board of equalization begins its annual session. The notice shall be set forth in the publication within distinct and prominent borders, and shall have a width of not less than two (2) regular columns of such newspaper and a depth of at least four inches (4"). The notice shall state the day upon which the county board of equalization will convene, the last day appeals will be accepted, and a warning that failure to appeal the assessment to the county board of equalization may result in the assessment becoming final without further right of appeal. (3) In addition, at least ten (10) calendar days before the local board of equalization commences its annual session, the assessor or the assessor's deputy shall notify, or cause to be notified, each taxpayer of any change in the classification or assessed valuation of the taxpayer's property. Such notification shall be sent by United States mail, addressed to the last known address of the taxpayer, and shall be effective when mailed. The notification shall show the previous year's assessment and classification and the current year's assessment and classification. (4) A notation of the date of any notification of a change in classification or assessed valuation, or a dated copy of such notification, shall be included in the records of the assessor; and such records shall be preserved by the assessor for not less than two (2) years. (5) For the year in which a reappraisal program is completed and the values so determined are approved by the state division of property assessments to be used as the basis for making assessments in any county, any notice showing the appraised value of property and sent to a property owner by any company, which has been employed for the purpose of conducting such reappraisal program, shall be in lieu of the notice herein required to be sent by an assessor of property to a taxpayer whose classification or assessed valuation has been changed; provided, that the assessor of property uses the appraised value as set forth on the notice from the company as the basis for the assessor's assessment; and provided further, that the assessor of property does not change the classification of the property from its former classification. (6) Further, upon a consolidation of the municipal and other assessment offices within any county with the office of the county assessor of property, as provided in § 67-1-513 , the county assessor of property shall not be required to notify each taxpayer within such municipality, unless a change has been made by the county assessor of property from the former classification and assessed valuation that existed on the county tax roll for the preceding year; provided, that the assessor of property shall hold the assessor's records open to public inspection at the assessor's office during normal business hours and shall cause to be published at least once, in a newspaper of general circulation within the assessor's jurisdiction, a notice where and when such records may be inspected. Such notice shall be published not later than ten (10) calendar days before the local board of equalization begins its annual session. (b) (1) Should an assessor fail to complete and note upon the assessor's records the assessment of a taxpayer's property prior to May 20, or should an assessor fail to notify a taxpayer, or the taxpayer's agent, of any change in the classification or assessed valuation of the taxpayer's property, such taxpayer shall have no legal basis for complaint; provided, that the assessment against the property is completed, and a notice of any new or changed classification or assessed valuation is sent by United States mail, to the last known address of the taxpayer, at least ten (10) calendar days before the local board of equalization ends its annual session. (2) In the event an assessor shall fail to complete any assessment, or notify any taxpayer of a change in the classification or assessed valuation of the taxpayer's property, at least ten (10) calendar days before the local board of equalization ends its annual session, such failure shall not affect, in any way, the validity of such assessment, classification or assessed valuation; but an aggrieved property owner shall have the right to appeal directly to the state board of equalization at its next regular session; and no proceedings shall be undertaken to collect any taxes based upon such assessment, or penalty added, until thirty (30) calendar days after the board shall have rendered a final decision on such appeal or complaint. Upon written request of any party, or upon its own motion, the state board of equalization may remand any such complaint or appeal to the local board of equalization. (c) As an alternative to notice by mail as provided in this section, notice may be sent by email using the email address provided to the assessor by the taxpayer. (d) An assessor of property may maintain any records as required under this part in an electronic format. (e) An assessor of property shall notify the register of deeds which records required under this part meet the definition of "permanent records" as defined in § 10-7-301(5) . Amended by 2024 Tenn. Acts, ch. 781,s 1, eff. 4/23/2024. Amended by 2017 Tenn. Acts, ch. 248, s 1, eff. 5/2/2017. Amended by 2013 Tenn. Acts, ch. 209, s 8, eff. 4/23/2013. Acts 1973, ch. 226, § 6; 1974, ch. 771, § 14; T.C.A., §§ 67-627, 67-628; Acts 1984, ch. 832, § 6; 1990, ch. 899, § 1; 1999, ch. 153, § 1.
(a) (1) Prior to May 20 of each year, the assessor shall note upon the assessor's records the current classification and assessed valuation of all taxable property within the assessor's jurisdiction; provided, that, in regard to municipalities, the time requirements of § 67-5-504 shall control. (2) The assessor shall hold such records open to public inspection, at the assessor's office, during normal business hours; and shall, furthermore, cause to be published at least once in a newspaper of general circulation within the assessor's jurisdiction, a notice when and where such records may be inspected, such notice to be published not later than ten (10) calendar days before the local board of equalization begins its annual session. The notice shall be set forth in the publication within distinct and prominent borders, and shall have a width of not less than two (2) regular columns of such newspaper and a depth of at least four inches (4"). The notice shall state the day upon which the county board of equalization will convene, the last day appeals will be accepted, and a warning that failure to appeal the assessment to the county board of equalization may result in the assessment becoming final without further right of appeal. (3) In addition, at least ten (10) calendar days before the local board of equalization commences its annual session, the assessor or the assessor's deputy shall notify, or cause to be notified, each taxpayer of any change in the classification or assessed valuation of the taxpayer's property. Such notification shall be sent by United States mail, addressed to the last known address of the taxpayer, and shall be effective when mailed. The notification shall show the previous year's assessment and classification and the current year's assessment and classification. (4) A notation of the date of any notification of a change in classification or assessed valuation, or a dated copy of such notification, shall be included in the records of the assessor; and such records shall be preserved by the assessor for not less than two (2) years. (5) For the year in which a reappraisal program is completed and the values so determined are approved by the state division of property assessments to be used as the basis for making assessments in any county, any notice showing the appraised value of property and sent to a property owner by any company, which has been employed for the purpose of conducting such reappraisal program, shall be in lieu of the notice herein required to be sent by an assessor of property to a taxpayer whose classification or assessed valuation has been changed; provided, that the assessor of property uses the appraised value as set forth on the notice from the company as the basis for the assessor's assessment; and provided further, that the assessor of property does not change the classification of the property from its former classification. (6) Further, upon a consolidation of the municipal and other assessment offices within any county with the office of the county assessor of property, as provided in § 67-1-513 , the county assessor of property shall not be required to notify each taxpayer within such municipality, unless a change has been made by the county assessor of property from the former classification and assessed valuation that existed on the county tax roll for the preceding year; provided, that the assessor of property shall hold the assessor's records open to public inspection at the assessor's office during normal business hours and shall cause to be published at least once, in a newspaper of general circulation within the assessor's jurisdiction, a notice where and when such records may be inspected. Such notice shall be published not later than ten (10) calendar days before the local board of equalization begins its annual session.
(1) Prior to May 20 of each year, the assessor shall note upon the assessor's records the current classification and assessed valuation of all taxable property within the assessor's jurisdiction; provided, that, in regard to municipalities, the time requirements of § 67-5-504 shall control.
(2) The assessor shall hold such records open to public inspection, at the assessor's office, during normal business hours; and shall, furthermore, cause to be published at least once in a newspaper of general circulation within the assessor's jurisdiction, a notice when and where such records may be inspected, such notice to be published not later than ten (10) calendar days before the local board of equalization begins its annual session. The notice shall be set forth in the publication within distinct and prominent borders, and shall have a width of not less than two (2) regular columns of such newspaper and a depth of at least four inches (4"). The notice shall state the day upon which the county board of equalization will convene, the last day appeals will be accepted, and a warning that failure to appeal the assessment to the county board of equalization may result in the assessment becoming final without further right of appeal.
(3) In addition, at least ten (10) calendar days before the local board of equalization commences its annual session, the assessor or the assessor's deputy shall notify, or cause to be notified, each taxpayer of any change in the classification or assessed valuation of the taxpayer's property. Such notification shall be sent by United States mail, addressed to the last known address of the taxpayer, and shall be effective when mailed. The notification shall show the previous year's assessment and classification and the current year's assessment and classification.
(4) A notation of the date of any notification of a change in classification or assessed valuation, or a dated copy of such notification, shall be included in the records of the assessor; and such records shall be preserved by the assessor for not less than two (2) years.
(5) For the year in which a reappraisal program is completed and the values so determined are approved by the state division of property assessments to be used as the basis for making assessments in any county, any notice showing the appraised value of property and sent to a property owner by any company, which has been employed for the purpose of conducting such reappraisal program, shall be in lieu of the notice herein required to be sent by an assessor of property to a taxpayer whose classification or assessed valuation has been changed; provided, that the assessor of property uses the appraised value as set forth on the notice from the company as the basis for the assessor's assessment; and provided further, that the assessor of property does not change the classification of the property from its former classification.
(6) Further, upon a consolidation of the municipal and other assessment offices within any county with the office of the county assessor of property, as provided in § 67-1-513 , the county assessor of property shall not be required to notify each taxpayer within such municipality, unless a change has been made by the county assessor of property from the former classification and assessed valuation that existed on the county tax roll for the preceding year; provided, that the assessor of property shall hold the assessor's records open to public inspection at the assessor's office during normal business hours and shall cause to be published at least once, in a newspaper of general circulation within the assessor's jurisdiction, a notice where and when such records may be inspected. Such notice shall be published not later than ten (10) calendar days before the local board of equalization begins its annual session.
(b) (1) Should an assessor fail to complete and note upon the assessor's records the assessment of a taxpayer's property prior to May 20, or should an assessor fail to notify a taxpayer, or the taxpayer's agent, of any change in the classification or assessed valuation of the taxpayer's property, such taxpayer shall have no legal basis for complaint; provided, that the assessment against the property is completed, and a notice of any new or changed classification or assessed valuation is sent by United States mail, to the last known address of the taxpayer, at least ten (10) calendar days before the local board of equalization ends its annual session. (2) In the event an assessor shall fail to complete any assessment, or notify any taxpayer of a change in the classification or assessed valuation of the taxpayer's property, at least ten (10) calendar days before the local board of equalization ends its annual session, such failure shall not affect, in any way, the validity of such assessment, classification or assessed valuation; but an aggrieved property owner shall have the right to appeal directly to the state board of equalization at its next regular session; and no proceedings shall be undertaken to collect any taxes based upon such assessment, or penalty added, until thirty (30) calendar days after the board shall have rendered a final decision on such appeal or complaint. Upon written request of any party, or upon its own motion, the state board of equalization may remand any such complaint or appeal to the local board of equalization.
(1) Should an assessor fail to complete and note upon the assessor's records the assessment of a taxpayer's property prior to May 20, or should an assessor fail to notify a taxpayer, or the taxpayer's agent, of any change in the classification or assessed valuation of the taxpayer's property, such taxpayer shall have no legal basis for complaint; provided, that the assessment against the property is completed, and a notice of any new or changed classification or assessed valuation is sent by United States mail, to the last known address of the taxpayer, at least ten (10) calendar days before the local board of equalization ends its annual session.
(2) In the event an assessor shall fail to complete any assessment, or notify any taxpayer of a change in the classification or assessed valuation of the taxpayer's property, at least ten (10) calendar days before the local board of equalization ends its annual session, such failure shall not affect, in any way, the validity of such assessment, classification or assessed valuation; but an aggrieved property owner shall have the right to appeal directly to the state board of equalization at its next regular session; and no proceedings shall be undertaken to collect any taxes based upon such assessment, or penalty added, until thirty (30) calendar days after the board shall have rendered a final decision on such appeal or complaint. Upon written request of any party, or upon its own motion, the state board of equalization may remand any such complaint or appeal to the local board of equalization.
(c) As an alternative to notice by mail as provided in this section, notice may be sent by email using the email address provided to the assessor by the taxpayer.
(d) An assessor of property may maintain any records as required under this part in an electronic format.
(e) An assessor of property shall notify the register of deeds which records required under this part meet the definition of "permanent records" as defined in § 10-7-301(5) .
Amended by 2024 Tenn. Acts, ch. 781,s 1, eff. 4/23/2024.
Amended by 2017 Tenn. Acts, ch. 248, s 1, eff. 5/2/2017.
Amended by 2013 Tenn. Acts, ch. 209, s 8, eff. 4/23/2013.
Acts 1973, ch. 226, § 6; 1974, ch. 771, § 14; T.C.A., §§ 67-627, 67-628; Acts 1984, ch. 832, § 6; 1990, ch. 899, § 1; 1999, ch. 153, § 1.
Tenn. Code Ann. § 67-6-507 — TN Code / Title 67 / Chapter 6 / Section 67-6-507
Credits to dealers - Credits to prevent multistate taxations - Credits for resale of telecommunication services
Status: in_force

(a) This chapter does not apply with respect to the use, consumption, distribution or storage of tangible personal property, computer software, or computer software maintenance contracts for use or consumption in this state, upon which a like tax equal to or greater than the amount imposed by this chapter has been paid in another state, the proof of payment of such tax to be according to rules and regulations made by the commissioner. If the amount of tax paid in another state is not equal to or greater than the amount of tax imposed by this chapter, then the dealer shall pay to the commissioner an amount sufficient to make the tax paid in the other state and in this state equal to the amount imposed by this chapter. (b) If the dealer can show by reasonable proof that the dealer has paid any Tennessee sales or use tax to a vendor on personal property or taxable service that such dealer has subsequently sold without collecting tax on the resale of the personal property or taxable service, then the dealer shall be given credit for any such payment in computing any liability to the department for sales or use tax. Reasonable proof can be supplied by invoices and other records that the dealer may obtain from the vendors from which the dealer has made purchases. (c) In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this chapter has been collected, or charged to the account of the consumer or user, or, if the dealer actually refunds the purchase price and the sales tax thereon, to the purchaser or consumer for any other reason, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by the dealer, in the manner prescribed by the commissioner; and in case the tax has not been remitted by the dealer to the commissioner, the dealer may deduct the tax in submitting the dealer's return upon receipt of a signed statement of the dealer as to the gross amount of such refunds during the period covered by the signed statement, which period shall not be longer than ninety (90) days. (d) (1) In the event a dealer shall sell any article of personal property on a security agreement or other title retained instrument and the dealer shall thereafter be required to repossess or enforce the dealer's lien on the article or personal property at a time when the balance due on the unpaid purchase price shall exceed five hundred dollars ($500), the dealer shall be entitled to a credit on the sales tax that the dealer shall be required to collect and remit to the commissioner, in an amount equal to the difference between the amount of the sales tax collected and paid at the time of the original purchase and the amount of sales tax that would be owed on that portion of the purchase price that has actually been paid by the purchaser, plus the sales tax on the first five hundred dollars ($500) of the unpaid balance of the purchase price. The commissioner shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted by the commissioner at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under this chapter; provided, that, in cases where a dealer has retired from business and has filed a final return, a refund of tax may be made, if it can be established to the satisfaction of the commissioner that the tax was not due. (2) The credit authorized by subdivision (d)(1) is available to a dealer principally selling used automobiles to retail purchasers if the dealer assigns the security agreement or other title retained instrument resulting from the sale to an affiliate finance company occupying the same physical headquarters location in this state as the dealer, and if: (A) The dealer collects from its retail purchasers a down payment averaging not more than five percent (5%) of the total used automobile sales price; (B) The dealer advances from its own funds the sales tax amount on each purchase and remits that tax amount to the commissioner; (C) The dealer assigns one hundred percent (100%) of its security agreements or other title retained instruments solely to the affiliate finance company in exchange for consideration that includes a sum intended to reimburse the dealer for sales tax amounts remitted to the commissioner; (D) The dealer remains obligated to and reimburses the finance company for those amounts attributable to sales taxes that the finance company is unable to collect from the retail purchaser; (E) The finance company has the right to repossess or enforce any lien as to the subject automobile; and (F) As a precondition to the dealer utilizing the credit authorized by subdivision (d)(1), the dealer first obtains the commissioner's agreement based on information satisfactory to the commissioner that the dealer and the assignee finance company are affiliates and satisfy the other conditions of this subdivision (d)(2). (3) As used in this subsection (d): (A) "Affiliate" has the same meaning as defined in § 48-103-102 ; and (B) "Down payment" means any payment the dealer collects in net trade-in allowance, cash, or a cash equivalent from a retail purchaser at the time of purchase or delivery of a used automobile, whether categorized as a payment, tax, fee, or otherwise. (e) (1) A deduction from taxable sales shall be allowed for bad debts arising from a sale on which the tax imposed by this chapter was paid. (2) Any deduction taken that is attributed to bad debts shall not include interest. (3) For purpose of calculating the deduction, a "bad debt" is as defined in 26 U.S.C. § 166 . However, the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: financing charges or interest, sales or use taxes charged on the purchase price, uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid, expenses incurred in attempting to collect any debt, and repossessed property. (4) The deduction provided for by this subsection (e) shall be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subsection (e), a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return. (5) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected shall be paid and reported on the return filed for the period in which the collection is made. (6) When the amount of bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, the taxpayer may file a refund claim and receive a refund pursuant to § 67-1-1802 . The statute of limitations for filing the claim shall be measured from the due date of the return on which the bad debt could first be claimed. (7) Where filing responsibilities have been assumed by a certified service provider, the service provider may claim, on behalf of the seller, any bad debt allowance provided by this section; provided, that the service provider credits or refunds the full amount of any bad debt allowance or refund received to the seller. (8) For the purposes of reporting a payment received on a previously claimed bad debt, any payments made on a debt or account shall be applied first proportionally to the taxable price of the property or service and the sales tax thereon, and then to interest, service charges, and any other charges. (9) In situations where the books and records of the party claiming the bad debt allowance support an allocation of the bad debts among other states, the allocation shall be permitted. (f) A dealer or common carrier who has made sales or purchases subject to the reduced rate provided in part 2 of this chapter, and who is subsequently found to be liable for tax at the full rate, shall be given credit for any tax previously remitted on such sales or purchases. (g) A credit shall be granted in the manner provided under subsection (a) for sales tax properly paid to other states on interstate telecommunication charges also taxed by this state, unless the charge is made to a service address in Tennessee. (h) (1) A hotel, motel, college, university or hospital may take as a credit against any liability to the department for sales or use tax, that amount of sales tax paid to a vendor of telecommunication services, when such hotel, motel, college, university or hospital has subsequently resold such service and collected the sales tax thereon. (2) The credit shall be limited to tax paid on the portion of telecommunication services resold. (3) The credit may only be taken if such hotel, motel, college, university or hospital maintains accurate records that show the portion of telecommunication services used and the portion resold. (i) There shall be a credit of one hundred percent (100%) of the sales or use tax paid with respect to purchases of equipment by automobile body paint shops in order to comply with emission control standards imposed by governmental agencies. Applicants shall provide proof as required by the commissioner that the equipment was necessary in order to comply with emission control standards imposed by federal, state or local regulation. (j) There shall be a credit of fifty percent (50%) of the sales or use tax paid with respect to purchases of replacement equipment, as determined by the commissioner, when such equipment is purchased by dry cleaners in order to comply with emission control standards imposed by governmental agencies. Applicants shall provide proof as required by the commissioner that the equipment was necessary in order to comply with emission control standards imposed by federal, state or local regulation. Amended by 2023 Tenn. Acts, ch. 467, s 1, eff. 7/1/2023. Acts 1947, ch. 3, §§ 4, 8, 13; C. Supp. 1950, §§ 1248.57, 1248.67, 1248.82 (Williams, §§ 1328.25, 1328.30, 1328.35); Acts 1957, ch. 63, § 1; 1965, ch. 285, § 1; 1965, ch. 358, § 1; 1967, ch. 117, § 2; 1974, ch. 798, § 1; 1983, ch. 46, § 1; T.C.A. (orig. ed.), §§ 67-3008, 67-3028, 67-3029; Acts 1984 (Ex. Sess.), ch. 13, § 6; 1984, ch. 581, § 1; 1985, ch. 423, §§ 1, 2; 1987, ch. 428, § 5; 1989, ch. 312, § 8; 1989, ch. 430, § 6; 1990, ch. 1088, § 1; 1991, ch. 38, § 1; 1992, ch. 873, §§ 1, 2; 1993, ch. 68, § 3; 1995, ch. 37, §§ 1, 2; 2003 , ch. 357, § 59; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 107; 2011 , ch. 467, § 6.
(a) This chapter does not apply with respect to the use, consumption, distribution or storage of tangible personal property, computer software, or computer software maintenance contracts for use or consumption in this state, upon which a like tax equal to or greater than the amount imposed by this chapter has been paid in another state, the proof of payment of such tax to be according to rules and regulations made by the commissioner. If the amount of tax paid in another state is not equal to or greater than the amount of tax imposed by this chapter, then the dealer shall pay to the commissioner an amount sufficient to make the tax paid in the other state and in this state equal to the amount imposed by this chapter.
(b) If the dealer can show by reasonable proof that the dealer has paid any Tennessee sales or use tax to a vendor on personal property or taxable service that such dealer has subsequently sold without collecting tax on the resale of the personal property or taxable service, then the dealer shall be given credit for any such payment in computing any liability to the department for sales or use tax. Reasonable proof can be supplied by invoices and other records that the dealer may obtain from the vendors from which the dealer has made purchases.
(c) In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this chapter has been collected, or charged to the account of the consumer or user, or, if the dealer actually refunds the purchase price and the sales tax thereon, to the purchaser or consumer for any other reason, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by the dealer, in the manner prescribed by the commissioner; and in case the tax has not been remitted by the dealer to the commissioner, the dealer may deduct the tax in submitting the dealer's return upon receipt of a signed statement of the dealer as to the gross amount of such refunds during the period covered by the signed statement, which period shall not be longer than ninety (90) days.
(d) (1) In the event a dealer shall sell any article of personal property on a security agreement or other title retained instrument and the dealer shall thereafter be required to repossess or enforce the dealer's lien on the article or personal property at a time when the balance due on the unpaid purchase price shall exceed five hundred dollars ($500), the dealer shall be entitled to a credit on the sales tax that the dealer shall be required to collect and remit to the commissioner, in an amount equal to the difference between the amount of the sales tax collected and paid at the time of the original purchase and the amount of sales tax that would be owed on that portion of the purchase price that has actually been paid by the purchaser, plus the sales tax on the first five hundred dollars ($500) of the unpaid balance of the purchase price. The commissioner shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted by the commissioner at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under this chapter; provided, that, in cases where a dealer has retired from business and has filed a final return, a refund of tax may be made, if it can be established to the satisfaction of the commissioner that the tax was not due. (2) The credit authorized by subdivision (d)(1) is available to a dealer principally selling used automobiles to retail purchasers if the dealer assigns the security agreement or other title retained instrument resulting from the sale to an affiliate finance company occupying the same physical headquarters location in this state as the dealer, and if: (A) The dealer collects from its retail purchasers a down payment averaging not more than five percent (5%) of the total used automobile sales price; (B) The dealer advances from its own funds the sales tax amount on each purchase and remits that tax amount to the commissioner; (C) The dealer assigns one hundred percent (100%) of its security agreements or other title retained instruments solely to the affiliate finance company in exchange for consideration that includes a sum intended to reimburse the dealer for sales tax amounts remitted to the commissioner; (D) The dealer remains obligated to and reimburses the finance company for those amounts attributable to sales taxes that the finance company is unable to collect from the retail purchaser; (E) The finance company has the right to repossess or enforce any lien as to the subject automobile; and (F) As a precondition to the dealer utilizing the credit authorized by subdivision (d)(1), the dealer first obtains the commissioner's agreement based on information satisfactory to the commissioner that the dealer and the assignee finance company are affiliates and satisfy the other conditions of this subdivision (d)(2). (3) As used in this subsection (d): (A) "Affiliate" has the same meaning as defined in § 48-103-102 ; and (B) "Down payment" means any payment the dealer collects in net trade-in allowance, cash, or a cash equivalent from a retail purchaser at the time of purchase or delivery of a used automobile, whether categorized as a payment, tax, fee, or otherwise.
(1) In the event a dealer shall sell any article of personal property on a security agreement or other title retained instrument and the dealer shall thereafter be required to repossess or enforce the dealer's lien on the article or personal property at a time when the balance due on the unpaid purchase price shall exceed five hundred dollars ($500), the dealer shall be entitled to a credit on the sales tax that the dealer shall be required to collect and remit to the commissioner, in an amount equal to the difference between the amount of the sales tax collected and paid at the time of the original purchase and the amount of sales tax that would be owed on that portion of the purchase price that has actually been paid by the purchaser, plus the sales tax on the first five hundred dollars ($500) of the unpaid balance of the purchase price. The commissioner shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted by the commissioner at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under this chapter; provided, that, in cases where a dealer has retired from business and has filed a final return, a refund of tax may be made, if it can be established to the satisfaction of the commissioner that the tax was not due.
(2) The credit authorized by subdivision (d)(1) is available to a dealer principally selling used automobiles to retail purchasers if the dealer assigns the security agreement or other title retained instrument resulting from the sale to an affiliate finance company occupying the same physical headquarters location in this state as the dealer, and if: (A) The dealer collects from its retail purchasers a down payment averaging not more than five percent (5%) of the total used automobile sales price; (B) The dealer advances from its own funds the sales tax amount on each purchase and remits that tax amount to the commissioner; (C) The dealer assigns one hundred percent (100%) of its security agreements or other title retained instruments solely to the affiliate finance company in exchange for consideration that includes a sum intended to reimburse the dealer for sales tax amounts remitted to the commissioner; (D) The dealer remains obligated to and reimburses the finance company for those amounts attributable to sales taxes that the finance company is unable to collect from the retail purchaser; (E) The finance company has the right to repossess or enforce any lien as to the subject automobile; and (F) As a precondition to the dealer utilizing the credit authorized by subdivision (d)(1), the dealer first obtains the commissioner's agreement based on information satisfactory to the commissioner that the dealer and the assignee finance company are affiliates and satisfy the other conditions of this subdivision (d)(2).
(A) The dealer collects from its retail purchasers a down payment averaging not more than five percent (5%) of the total used automobile sales price;
(B) The dealer advances from its own funds the sales tax amount on each purchase and remits that tax amount to the commissioner;
(C) The dealer assigns one hundred percent (100%) of its security agreements or other title retained instruments solely to the affiliate finance company in exchange for consideration that includes a sum intended to reimburse the dealer for sales tax amounts remitted to the commissioner;
(D) The dealer remains obligated to and reimburses the finance company for those amounts attributable to sales taxes that the finance company is unable to collect from the retail purchaser;
(E) The finance company has the right to repossess or enforce any lien as to the subject automobile; and
(F) As a precondition to the dealer utilizing the credit authorized by subdivision (d)(1), the dealer first obtains the commissioner's agreement based on information satisfactory to the commissioner that the dealer and the assignee finance company are affiliates and satisfy the other conditions of this subdivision (d)(2).
(3) As used in this subsection (d): (A) "Affiliate" has the same meaning as defined in § 48-103-102 ; and (B) "Down payment" means any payment the dealer collects in net trade-in allowance, cash, or a cash equivalent from a retail purchaser at the time of purchase or delivery of a used automobile, whether categorized as a payment, tax, fee, or otherwise.
(A) "Affiliate" has the same meaning as defined in § 48-103-102 ; and
(B) "Down payment" means any payment the dealer collects in net trade-in allowance, cash, or a cash equivalent from a retail purchaser at the time of purchase or delivery of a used automobile, whether categorized as a payment, tax, fee, or otherwise.
(e) (1) A deduction from taxable sales shall be allowed for bad debts arising from a sale on which the tax imposed by this chapter was paid. (2) Any deduction taken that is attributed to bad debts shall not include interest. (3) For purpose of calculating the deduction, a "bad debt" is as defined in 26 U.S.C. § 166 . However, the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: financing charges or interest, sales or use taxes charged on the purchase price, uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid, expenses incurred in attempting to collect any debt, and repossessed property. (4) The deduction provided for by this subsection (e) shall be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subsection (e), a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return. (5) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected shall be paid and reported on the return filed for the period in which the collection is made. (6) When the amount of bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, the taxpayer may file a refund claim and receive a refund pursuant to § 67-1-1802 . The statute of limitations for filing the claim shall be measured from the due date of the return on which the bad debt could first be claimed. (7) Where filing responsibilities have been assumed by a certified service provider, the service provider may claim, on behalf of the seller, any bad debt allowance provided by this section; provided, that the service provider credits or refunds the full amount of any bad debt allowance or refund received to the seller. (8) For the purposes of reporting a payment received on a previously claimed bad debt, any payments made on a debt or account shall be applied first proportionally to the taxable price of the property or service and the sales tax thereon, and then to interest, service charges, and any other charges. (9) In situations where the books and records of the party claiming the bad debt allowance support an allocation of the bad debts among other states, the allocation shall be permitted.
(1) A deduction from taxable sales shall be allowed for bad debts arising from a sale on which the tax imposed by this chapter was paid.
(2) Any deduction taken that is attributed to bad debts shall not include interest.
(3) For purpose of calculating the deduction, a "bad debt" is as defined in 26 U.S.C. § 166 . However, the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: financing charges or interest, sales or use taxes charged on the purchase price, uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid, expenses incurred in attempting to collect any debt, and repossessed property.
(4) The deduction provided for by this subsection (e) shall be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subsection (e), a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return.
(5) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected shall be paid and reported on the return filed for the period in which the collection is made.
(6) When the amount of bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, the taxpayer may file a refund claim and receive a refund pursuant to § 67-1-1802 . The statute of limitations for filing the claim shall be measured from the due date of the return on which the bad debt could first be claimed.
(7) Where filing responsibilities have been assumed by a certified service provider, the service provider may claim, on behalf of the seller, any bad debt allowance provided by this section; provided, that the service provider credits or refunds the full amount of any bad debt allowance or refund received to the seller.
(8) For the purposes of reporting a payment received on a previously claimed bad debt, any payments made on a debt or account shall be applied first proportionally to the taxable price of the property or service and the sales tax thereon, and then to interest, service charges, and any other charges.
(9) In situations where the books and records of the party claiming the bad debt allowance support an allocation of the bad debts among other states, the allocation shall be permitted.
(f) A dealer or common carrier who has made sales or purchases subject to the reduced rate provided in part 2 of this chapter, and who is subsequently found to be liable for tax at the full rate, shall be given credit for any tax previously remitted on such sales or purchases.
(g) A credit shall be granted in the manner provided under subsection (a) for sales tax properly paid to other states on interstate telecommunication charges also taxed by this state, unless the charge is made to a service address in Tennessee.
(h) (1) A hotel, motel, college, university or hospital may take as a credit against any liability to the department for sales or use tax, that amount of sales tax paid to a vendor of telecommunication services, when such hotel, motel, college, university or hospital has subsequently resold such service and collected the sales tax thereon. (2) The credit shall be limited to tax paid on the portion of telecommunication services resold. (3) The credit may only be taken if such hotel, motel, college, university or hospital maintains accurate records that show the portion of telecommunication services used and the portion resold.
(1) A hotel, motel, college, university or hospital may take as a credit against any liability to the department for sales or use tax, that amount of sales tax paid to a vendor of telecommunication services, when such hotel, motel, college, university or hospital has subsequently resold such service and collected the sales tax thereon.
(2) The credit shall be limited to tax paid on the portion of telecommunication services resold.
(3) The credit may only be taken if such hotel, motel, college, university or hospital maintains accurate records that show the portion of telecommunication services used and the portion resold.
(i) There shall be a credit of one hundred percent (100%) of the sales or use tax paid with respect to purchases of equipment by automobile body paint shops in order to comply with emission control standards imposed by governmental agencies. Applicants shall provide proof as required by the commissioner that the equipment was necessary in order to comply with emission control standards imposed by federal, state or local regulation.
(j) There shall be a credit of fifty percent (50%) of the sales or use tax paid with respect to purchases of replacement equipment, as determined by the commissioner, when such equipment is purchased by dry cleaners in order to comply with emission control standards imposed by governmental agencies. Applicants shall provide proof as required by the commissioner that the equipment was necessary in order to comply with emission control standards imposed by federal, state or local regulation.
Amended by 2023 Tenn. Acts, ch. 467, s 1, eff. 7/1/2023.
Acts 1947, ch. 3, §§ 4, 8, 13; C. Supp. 1950, §§ 1248.57, 1248.67, 1248.82 (Williams, §§ 1328.25, 1328.30, 1328.35); Acts 1957, ch. 63, § 1; 1965, ch. 285, § 1; 1965, ch. 358, § 1; 1967, ch. 117, § 2; 1974, ch. 798, § 1; 1983, ch. 46, § 1; T.C.A. (orig. ed.), §§ 67-3008, 67-3028, 67-3029; Acts 1984 (Ex. Sess.), ch. 13, § 6; 1984, ch. 581, § 1; 1985, ch. 423, §§ 1, 2; 1987, ch. 428, § 5; 1989, ch. 312, § 8; 1989, ch. 430, § 6; 1990, ch. 1088, § 1; 1991, ch. 38, § 1; 1992, ch. 873, §§ 1, 2; 1993, ch. 68, § 3; 1995, ch. 37, §§ 1, 2; 2003 , ch. 357, § 59; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 107; 2011 , ch. 467, § 6.
Tenn. Code Ann. § 67-1-1414 — TN Code / Title 67 / Chapter 1 / Section 67-1-1414
Notice of seizure
Status: in_force

As soon as practicable after seizure of property, notice in writing shall be given by the commissioner or the commissioner's delegate to the owner of the property, or, in the case of personal property, the possessor of the personal property, or shall be left at the owner's or possessor's usual place of abode or business if the owner or possessor has such within the state. If the owner cannot be readily located, or has no dwelling or place of business within the state, the notice may be mailed to the owner's last known address. Such notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property seized and, in the case of real property, a description, with reasonable certainty, of the property seized. Acts 1972, ch. 762, § 4; T.C.A., § 67-6011.
As soon as practicable after seizure of property, notice in writing shall be given by the commissioner or the commissioner's delegate to the owner of the property, or, in the case of personal property, the possessor of the personal property, or shall be left at the owner's or possessor's usual place of abode or business if the owner or possessor has such within the state. If the owner cannot be readily located, or has no dwelling or place of business within the state, the notice may be mailed to the owner's last known address. Such notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property seized and, in the case of real property, a description, with reasonable certainty, of the property seized.
Acts 1972, ch. 762, § 4; T.C.A., § 67-6011.
Tenn. Code Ann. § 67-6-407 — TN Code / Title 67 / Chapter 6 / Section 67-6-407
Dealers of aviation fuel - Reports
Status: in_force

(a) The commissioner shall require each dealer of aviation fuel to file an additional report stating the total amount in gallons of aviation fuel sold and the dollar amount collected from such sales. The report required by this section shall be filed on a monthly or quarterly basis, as determined by the commissioner in the commissioner's discretion. Such report shall be filed no later than thirty (30) days after the last day of the sales period covered by the report. The report shall be supplemental to any other report required by the department and shall be on a form prescribed by the department. (b) In addition to any other penalty provided by law, the commissioner is authorized to assess any taxpayer required to file the report described in subsection (a) a civil penalty of five hundred dollars ($500) for failure to file such report. Such penalty shall be subject to waiver under § 67-1-803 . 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 1989, ch. 348, § 1; 2004, ch. 959, § 67; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 156; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 194, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) The commissioner shall require each dealer of aviation fuel to file an additional report stating the total amount in gallons of aviation fuel sold and the dollar amount collected from such sales. The report required by this section shall be filed on a monthly or quarterly basis, as determined by the commissioner in the commissioner's discretion. Such report shall be filed no later than thirty (30) days after the last day of the sales period covered by the report. The report shall be supplemental to any other report required by the department and shall be on a form prescribed by the department.
(b) In addition to any other penalty provided by law, the commissioner is authorized to assess any taxpayer required to file the report described in subsection (a) a civil penalty of five hundred dollars ($500) for failure to file such report. Such penalty shall be subject to waiver under § 67-1-803 .
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 1989, ch. 348, § 1; 2004, ch. 959, § 67; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 156; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 194, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
Tenn. Code Ann. § 67-5-517 — TN Code / Title 67 / Chapter 5 / Section 67-5-517
Use of term "unlisted" in ownership field of online searchable database of property
Status: in_force

(a) An assessor of property may display "UNLISTED" for the first and last name in the ownership field of an online searchable database of property when the following conditions are met: (1) The residential property owner files a written request with the assessor to display the ownership field for their property as "UNLISTED"; and (2) The written request includes sufficient information to clearly demonstrate to the assessor that the subject property is the primary residence of the residential property owner making the request pursuant to subdivision (a)(1). (b) This section does not prohibit an assessor from responding to an open records request regarding the subject property or from providing other information otherwise available for public inspection through an open records request. Added by 2022 Tenn. Acts, ch. 996,s 1, eff. 1/1/2023.
(a) An assessor of property may display "UNLISTED" for the first and last name in the ownership field of an online searchable database of property when the following conditions are met: (1) The residential property owner files a written request with the assessor to display the ownership field for their property as "UNLISTED"; and (2) The written request includes sufficient information to clearly demonstrate to the assessor that the subject property is the primary residence of the residential property owner making the request pursuant to subdivision (a)(1).
(1) The residential property owner files a written request with the assessor to display the ownership field for their property as "UNLISTED"; and
(2) The written request includes sufficient information to clearly demonstrate to the assessor that the subject property is the primary residence of the residential property owner making the request pursuant to subdivision (a)(1).
(b) This section does not prohibit an assessor from responding to an open records request regarding the subject property or from providing other information otherwise available for public inspection through an open records request.
Added by 2022 Tenn. Acts, ch. 996,s 1, eff. 1/1/2023.
Tenn. Code Ann. § 67-5-201 — TN Code / Title 67 / Chapter 5 / Section 67-5-201
Real property transferred between exempt and nonexempt persons
Status: repealed

(a) (1) In the event real property heretofore exempt under §§ 67-5-203 , 67-5-204 , 67-5-206 - 67-5-208, 67-5-211 - 67-5-214, 67-5-218, and 67-5-219 is conveyed or transferred by sale, lease or otherwise to a person, firm or corporation, rendering the status of the property as nonexempt by reason of the transfer, the nonexempt grantee, lessor or other nonexempt taxpayer shall be liable for the real estate taxes thereon from the date of the transfer to the end of the taxable year; and the state, county or municipal collector of taxes shall collect the real estate taxes due from the date of the transfer, notwithstanding the status of the property as of the assessment date of January 1 of each year. A tax lien shall attach on the date of the transfer as otherwise provided by law, but the nonexempt grantee shall remain personally liable for taxes resulting from such transfer of property regardless of any subsequent transfer that may occur during that tax year. (2) The state, county and municipal tax collector shall collect the taxes on a pro rata basis for the current taxable year on and after the assessment date of January 1. (3) (A) The grantor or lessor of tax exempt property that is conveyed or transferred by sale, lease or otherwise to a person, firm or corporation, rendering the status of the property as nonexempt by reason of the transfer, shall promptly report to the assessor any change in the use or ownership of the property that might affect its exempt status. (B) A grantor or lessor of tax exempt property includes a governmental entity; department, agency, board, commission, or instrumentality of the state or local government; industrial development corporation; or any other agency or authority created by a governmental entity or any other grantor or lessor of property exempt under this part. (C) The grantee or lessee of real property that, prior to the transfer to such grantee or lessee was tax exempt, shall promptly report to the assessor the change in the use or ownership of such property. Notwithstanding §§ 67-1-1005 and 67-5-1806 , the grantee or lessee of such real property shall be personally liable for all taxes, and penalties and interest, from the date of the transfer to the date the assessor is notified of such change in the use or ownership of property, and the collection of taxes against such grantee or lessee with respect to such property shall not be barred; provided, however, that no tax lien shall arise against the real property conveyed to a bona fide purchaser who records the deed for such property or notifies the assessor of the change in the use or ownership of such property. The burden of proving a bona fide sale shall be upon the owner of the property at the time of such recording or notification. (b) (1) In the event the ownership of real property that has heretofore been subject to assessment and taxation is conveyed or transferred to a person, firm or corporation that is exempt from property assessment and taxation and the real property is used for purposes that would render the status of the property as exempt from assessment and taxation under §§ 67-5-203 , 67-5-204 , 67-5-207 , 67-5-208 , and 67-5-211 - 67-5-217, the new owner of the property shall not be liable for the real property taxes thereon, from the date of transfer and change of use from a nonexempt ownership and use to an exempt ownership and use to the end of the taxable year, notwithstanding the status of the property as of the assessment date of January 1 of that year. (2) The assessor of property shall make an assessment of such property on the basis of its value and use to which it is put following its transfer; provided, that for the year in which the transfer of property occurred, the assessment shall be prorated and the owner shall be liable only for the taxes for the portion of the year that the property was subject to assessment. (3) The state, county and municipal tax collector shall collect taxes on the basis of the assessment as prorated by the assessor of property. (4) (A) The grantor of nonexempt property that is conveyed or transferred by sale to a person, firm, or corporation, rendering the status of the property as exempt by reason of the transfer, shall promptly report to the assessor any change in the use or ownership of the property that might affect its nonexempt status. (B) A grantor of nonexempt property includes any person, firm, or corporation that is not otherwise exempt under this part. The grantor of real property that, prior to the transfer to such grantee was nonexempt, shall promptly report to the assessor the change in ownership or use of such property. The nonexempt grantor's notice of the change in ownership or use to the assessor shall be a prerequisite to the grantor seeking a refund of taxes paid related to exempt ownership or use of the property occurring after the date of transfer to the tax exempt grantee by sale. Acts 1973, ch. 226, § 5; T.C.A., § 67-403; Acts 1984, ch. 926, §§ 1, 2; 2004, ch. 531, §§ 1, 3; 2006, ch. 621, §§ 1, 2.
(a) (1) In the event real property heretofore exempt under §§ 67-5-203 , 67-5-204 , 67-5-206 - 67-5-208, 67-5-211 - 67-5-214, 67-5-218, and 67-5-219 is conveyed or transferred by sale, lease or otherwise to a person, firm or corporation, rendering the status of the property as nonexempt by reason of the transfer, the nonexempt grantee, lessor or other nonexempt taxpayer shall be liable for the real estate taxes thereon from the date of the transfer to the end of the taxable year; and the state, county or municipal collector of taxes shall collect the real estate taxes due from the date of the transfer, notwithstanding the status of the property as of the assessment date of January 1 of each year. A tax lien shall attach on the date of the transfer as otherwise provided by law, but the nonexempt grantee shall remain personally liable for taxes resulting from such transfer of property regardless of any subsequent transfer that may occur during that tax year. (2) The state, county and municipal tax collector shall collect the taxes on a pro rata basis for the current taxable year on and after the assessment date of January 1. (3) (A) The grantor or lessor of tax exempt property that is conveyed or transferred by sale, lease or otherwise to a person, firm or corporation, rendering the status of the property as nonexempt by reason of the transfer, shall promptly report to the assessor any change in the use or ownership of the property that might affect its exempt status. (B) A grantor or lessor of tax exempt property includes a governmental entity; department, agency, board, commission, or instrumentality of the state or local government; industrial development corporation; or any other agency or authority created by a governmental entity or any other grantor or lessor of property exempt under this part. (C) The grantee or lessee of real property that, prior to the transfer to such grantee or lessee was tax exempt, shall promptly report to the assessor the change in the use or ownership of such property. Notwithstanding §§ 67-1-1005 and 67-5-1806 , the grantee or lessee of such real property shall be personally liable for all taxes, and penalties and interest, from the date of the transfer to the date the assessor is notified of such change in the use or ownership of property, and the collection of taxes against such grantee or lessee with respect to such property shall not be barred; provided, however, that no tax lien shall arise against the real property conveyed to a bona fide purchaser who records the deed for such property or notifies the assessor of the change in the use or ownership of such property. The burden of proving a bona fide sale shall be upon the owner of the property at the time of such recording or notification.
(1) In the event real property heretofore exempt under §§ 67-5-203 , 67-5-204 , 67-5-206 - 67-5-208, 67-5-211 - 67-5-214, 67-5-218, and 67-5-219 is conveyed or transferred by sale, lease or otherwise to a person, firm or corporation, rendering the status of the property as nonexempt by reason of the transfer, the nonexempt grantee, lessor or other nonexempt taxpayer shall be liable for the real estate taxes thereon from the date of the transfer to the end of the taxable year; and the state, county or municipal collector of taxes shall collect the real estate taxes due from the date of the transfer, notwithstanding the status of the property as of the assessment date of January 1 of each year. A tax lien shall attach on the date of the transfer as otherwise provided by law, but the nonexempt grantee shall remain personally liable for taxes resulting from such transfer of property regardless of any subsequent transfer that may occur during that tax year.
(2) The state, county and municipal tax collector shall collect the taxes on a pro rata basis for the current taxable year on and after the assessment date of January 1.
(3) (A) The grantor or lessor of tax exempt property that is conveyed or transferred by sale, lease or otherwise to a person, firm or corporation, rendering the status of the property as nonexempt by reason of the transfer, shall promptly report to the assessor any change in the use or ownership of the property that might affect its exempt status. (B) A grantor or lessor of tax exempt property includes a governmental entity; department, agency, board, commission, or instrumentality of the state or local government; industrial development corporation; or any other agency or authority created by a governmental entity or any other grantor or lessor of property exempt under this part. (C) The grantee or lessee of real property that, prior to the transfer to such grantee or lessee was tax exempt, shall promptly report to the assessor the change in the use or ownership of such property. Notwithstanding §§ 67-1-1005 and 67-5-1806 , the grantee or lessee of such real property shall be personally liable for all taxes, and penalties and interest, from the date of the transfer to the date the assessor is notified of such change in the use or ownership of property, and the collection of taxes against such grantee or lessee with respect to such property shall not be barred; provided, however, that no tax lien shall arise against the real property conveyed to a bona fide purchaser who records the deed for such property or notifies the assessor of the change in the use or ownership of such property. The burden of proving a bona fide sale shall be upon the owner of the property at the time of such recording or notification.
(A) The grantor or lessor of tax exempt property that is conveyed or transferred by sale, lease or otherwise to a person, firm or corporation, rendering the status of the property as nonexempt by reason of the transfer, shall promptly report to the assessor any change in the use or ownership of the property that might affect its exempt status.
(B) A grantor or lessor of tax exempt property includes a governmental entity; department, agency, board, commission, or instrumentality of the state or local government; industrial development corporation; or any other agency or authority created by a governmental entity or any other grantor or lessor of property exempt under this part.
(C) The grantee or lessee of real property that, prior to the transfer to such grantee or lessee was tax exempt, shall promptly report to the assessor the change in the use or ownership of such property. Notwithstanding §§ 67-1-1005 and 67-5-1806 , the grantee or lessee of such real property shall be personally liable for all taxes, and penalties and interest, from the date of the transfer to the date the assessor is notified of such change in the use or ownership of property, and the collection of taxes against such grantee or lessee with respect to such property shall not be barred; provided, however, that no tax lien shall arise against the real property conveyed to a bona fide purchaser who records the deed for such property or notifies the assessor of the change in the use or ownership of such property. The burden of proving a bona fide sale shall be upon the owner of the property at the time of such recording or notification.
(b) (1) In the event the ownership of real property that has heretofore been subject to assessment and taxation is conveyed or transferred to a person, firm or corporation that is exempt from property assessment and taxation and the real property is used for purposes that would render the status of the property as exempt from assessment and taxation under §§ 67-5-203 , 67-5-204 , 67-5-207 , 67-5-208 , and 67-5-211 - 67-5-217, the new owner of the property shall not be liable for the real property taxes thereon, from the date of transfer and change of use from a nonexempt ownership and use to an exempt ownership and use to the end of the taxable year, notwithstanding the status of the property as of the assessment date of January 1 of that year. (2) The assessor of property shall make an assessment of such property on the basis of its value and use to which it is put following its transfer; provided, that for the year in which the transfer of property occurred, the assessment shall be prorated and the owner shall be liable only for the taxes for the portion of the year that the property was subject to assessment. (3) The state, county and municipal tax collector shall collect taxes on the basis of the assessment as prorated by the assessor of property. (4) (A) The grantor of nonexempt property that is conveyed or transferred by sale to a person, firm, or corporation, rendering the status of the property as exempt by reason of the transfer, shall promptly report to the assessor any change in the use or ownership of the property that might affect its nonexempt status. (B) A grantor of nonexempt property includes any person, firm, or corporation that is not otherwise exempt under this part. The grantor of real property that, prior to the transfer to such grantee was nonexempt, shall promptly report to the assessor the change in ownership or use of such property. The nonexempt grantor's notice of the change in ownership or use to the assessor shall be a prerequisite to the grantor seeking a refund of taxes paid related to exempt ownership or use of the property occurring after the date of transfer to the tax exempt grantee by sale.
(1) In the event the ownership of real property that has heretofore been subject to assessment and taxation is conveyed or transferred to a person, firm or corporation that is exempt from property assessment and taxation and the real property is used for purposes that would render the status of the property as exempt from assessment and taxation under §§ 67-5-203 , 67-5-204 , 67-5-207 , 67-5-208 , and 67-5-211 - 67-5-217, the new owner of the property shall not be liable for the real property taxes thereon, from the date of transfer and change of use from a nonexempt ownership and use to an exempt ownership and use to the end of the taxable year, notwithstanding the status of the property as of the assessment date of January 1 of that year.
(2) The assessor of property shall make an assessment of such property on the basis of its value and use to which it is put following its transfer; provided, that for the year in which the transfer of property occurred, the assessment shall be prorated and the owner shall be liable only for the taxes for the portion of the year that the property was subject to assessment.
(3) The state, county and municipal tax collector shall collect taxes on the basis of the assessment as prorated by the assessor of property.
(4) (A) The grantor of nonexempt property that is conveyed or transferred by sale to a person, firm, or corporation, rendering the status of the property as exempt by reason of the transfer, shall promptly report to the assessor any change in the use or ownership of the property that might affect its nonexempt status. (B) A grantor of nonexempt property includes any person, firm, or corporation that is not otherwise exempt under this part. The grantor of real property that, prior to the transfer to such grantee was nonexempt, shall promptly report to the assessor the change in ownership or use of such property. The nonexempt grantor's notice of the change in ownership or use to the assessor shall be a prerequisite to the grantor seeking a refund of taxes paid related to exempt ownership or use of the property occurring after the date of transfer to the tax exempt grantee by sale.
(A) The grantor of nonexempt property that is conveyed or transferred by sale to a person, firm, or corporation, rendering the status of the property as exempt by reason of the transfer, shall promptly report to the assessor any change in the use or ownership of the property that might affect its nonexempt status.
(B) A grantor of nonexempt property includes any person, firm, or corporation that is not otherwise exempt under this part. The grantor of real property that, prior to the transfer to such grantee was nonexempt, shall promptly report to the assessor the change in ownership or use of such property. The nonexempt grantor's notice of the change in ownership or use to the assessor shall be a prerequisite to the grantor seeking a refund of taxes paid related to exempt ownership or use of the property occurring after the date of transfer to the tax exempt grantee by sale.
Acts 1973, ch. 226, § 5; T.C.A., § 67-403; Acts 1984, ch. 926, §§ 1, 2; 2004, ch. 531, §§ 1, 3; 2006, ch. 621, §§ 1, 2.
Tenn. Code Ann. § 67-5-210 — TN Code / Title 67 / Chapter 5 / Section 67-5-210
Real property owned and used by nonprofit economic or charitable development organization - Requirements
Status: in_force

(a) Subject to the general requirements of § 67-5-212 , real property owned and used by a nonprofit economic or charitable development organization shall be eligible for property tax exemption as a charitable use of property when the provisions of this section are met. Real property owned by a nonprofit entity that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code ( 25 U.S.C. § 501(a) ) as an organization described in § 501(c)(3) (§ 26 U.S.C. § 501(c)(3) ), and that is engaged in economic development, shall be eligible for property tax exemption to the extent the property is used: (1) To expand entrepreneurship in the community; (2) To commercialize technologies into scalable businesses; (3) To provide affordable office or lab space and shared meeting rooms; (4) To provide services, including accelerator programming and business training; and (5) To provide supporting facilities for parking, delivery, storage, and access, as well as expansion space for the facilities described in subdivisions (a)(1)-(4). (b) This section shall apply only to a nonprofit entity that has been in continual operation for not less than ten (10) years from May 18, 2015, and that has executed an economic development mission for not less than ten (10) years from May 18, 2015. (c) Any owner of real property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b) . (d) This section shall apply only in a county containing a research hospital, as defined by § 63-6-204(f)(7)(I) . Added by 2015 Tenn. Acts, ch. 456, s 1, eff. 5/18/2015.
(a) Subject to the general requirements of § 67-5-212 , real property owned and used by a nonprofit economic or charitable development organization shall be eligible for property tax exemption as a charitable use of property when the provisions of this section are met. Real property owned by a nonprofit entity that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code ( 25 U.S.C. § 501(a) ) as an organization described in § 501(c)(3) (§ 26 U.S.C. § 501(c)(3) ), and that is engaged in economic development, shall be eligible for property tax exemption to the extent the property is used: (1) To expand entrepreneurship in the community; (2) To commercialize technologies into scalable businesses; (3) To provide affordable office or lab space and shared meeting rooms; (4) To provide services, including accelerator programming and business training; and (5) To provide supporting facilities for parking, delivery, storage, and access, as well as expansion space for the facilities described in subdivisions (a)(1)-(4).
(1) To expand entrepreneurship in the community;
(2) To commercialize technologies into scalable businesses;
(3) To provide affordable office or lab space and shared meeting rooms;
(4) To provide services, including accelerator programming and business training; and
(5) To provide supporting facilities for parking, delivery, storage, and access, as well as expansion space for the facilities described in subdivisions (a)(1)-(4).
(b) This section shall apply only to a nonprofit entity that has been in continual operation for not less than ten (10) years from May 18, 2015, and that has executed an economic development mission for not less than ten (10) years from May 18, 2015.
(c) Any owner of real property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b) .
(d) This section shall apply only in a county containing a research hospital, as defined by § 63-6-204(f)(7)(I) .
Added by 2015 Tenn. Acts, ch. 456, s 1, eff. 5/18/2015.
Tenn. Code Ann. § 67-8-111 — TN Code / Title 67 / Chapter 8 / Section 67-8-111
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Payment deadline
Status: in_force

The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year. Acts 1939, ch. 137, §§ 12, 19, 20; C. Supp. 1950, §§ 1295.12, 1295.19, 1295.20 (Williams, §§ 1328.12, 1328.19, 1328.20); Acts 1959, ch. 51, § 1; 1970, ch. 500, §§ 1, 2; 1980, ch. 885, § 9; T.C.A. (orig. ed.), §§ 67-2514 -- 67-2516; Acts 1985, ch. 396, § 3; 1988, ch. 526, § 41; 1989, ch. 186, § 4.
The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year.
Acts 1939, ch. 137, §§ 12, 19, 20; C. Supp. 1950, §§ 1295.12, 1295.19, 1295.20 (Williams, §§ 1328.12, 1328.19, 1328.20); Acts 1959, ch. 51, § 1; 1970, ch. 500, §§ 1, 2; 1980, ch. 885, § 9; T.C.A. (orig. ed.), §§ 67-2514 -- 67-2516; Acts 1985, ch. 396, § 3; 1988, ch. 526, § 41; 1989, ch. 186, § 4.
Tenn. Code Ann. § 67-1-1436 — TN Code / Title 67 / Chapter 1 / Section 67-1-1436
Administration of real estate acquired by state
Status: in_force

The commissioner or the commissioner's delegate shall have charge of all real estate that is or shall become the property of the state by judgment of forfeiture under any provision of this or any other title, or that has been or shall be assigned, set off, or conveyed by purchase or otherwise to the state in payment of debts or penalties arising thereunder, or that has been or shall be vested in the state by mortgage or other security for the payment of such debts, or that has been redeemed by the state, and of all trusts created for the use of the state in payment of such debts due them. Acts 1972, ch. 762, § 22; T.C.A., § 67-6039.
The commissioner or the commissioner's delegate shall have charge of all real estate that is or shall become the property of the state by judgment of forfeiture under any provision of this or any other title, or that has been or shall be assigned, set off, or conveyed by purchase or otherwise to the state in payment of debts or penalties arising thereunder, or that has been or shall be vested in the state by mortgage or other security for the payment of such debts, or that has been redeemed by the state, and of all trusts created for the use of the state in payment of such debts due them.
Acts 1972, ch. 762, § 22; T.C.A., § 67-6039.
Tenn. Code Ann. § 67-5-2701 — TN Code / Title 67 / Chapter 5 / Section 67-5-2701
Procedure for redemption of property
Status: in_force

(a) (1) (A) Upon entry of an order confirming a sale of a parcel, a right to redeem shall vest in all interested persons. The right to redeem shall be exercised within the time period established by this subsection (a) beginning on the date of the entry of the order confirming the sale, but in no event shall the right to redeem be exercised more than one (1) year from that date. The redemption period of each parcel shall be determined by the court prior to the tax sale of the parcel and may also be stated in the order confirming the sale. (B) Unless the court finds sufficient evidence to order a reduced redemption period pursuant to this section, the redemption period for each parcel shall be one (1) year. (C) The redemption period shall be determined for each parcel based on the period of delinquency. Once the period of delinquency is established, the redemption period shall be set on the following scale: (i) If the period of delinquency is five (5) years or less, the redemption period shall be one (1) year from the entry of the order confirming the sale; (ii) If the period of delinquency is more than five (5) years but less than eight (8) years, the redemption period shall be one hundred eighty (180) days from the entry of the order confirming the sale; or (iii) If the period of delinquency is eight (8) years or more, the redemption period shall be ninety (90) days from the entry of the order confirming the sale. (D) For all property for which a showing is made pursuant to subdivision (a)(2), the redemption period shall be thirty (30) days from the entry of the order confirming the sale without regard to the number of years of delinquent taxes owed on the property, beyond that required to make the property legally eligible for the sale. (2) A reasonable basis to believe that real property is vacant, or, in the case of vacant land, a reasonable basis to believe that the property is abandoned, shall, at a minimum, be based upon periodic inspections of the property over a two-month period at different times of the day where three (3) or more inspections reveal evidence of abandonment. (3) As used in this section: (A) "Evidence of abandonment" includes, but is not limited to, any of the following conditions: (i) Overgrown or dead vegetation; (ii) Accumulation of newspapers, circulars, flyers, or mail; (iii) Past due utility notices, disconnected utilities, or utilities not in use; (iv) Accumulation of trash, refuse, or other debris; (v) Absence of window coverings such as curtains, blinds, or shutters; (vi) One (1) or more boarded, missing, or broken windows; (vii) The property is open to casual entry or trespass; (viii) The property has a building or structure that is or appears structurally unsound or has any other condition that presents a potential hazard or danger to the safety of persons; or (ix) Any of the conditions in subdivisions (a)(3)(A)(i) - (viii) exist and, if there is a mortgage on the property, the mortgagor does not occupy the property and has informed the mortgagee or loan servicing company in writing that the mortgagor does not intend to occupy the property in the future; (B) "Period of delinquency" means, with respect to a parcel, the longest consecutive number of years the property taxes on that parcel are delinquent and have not been paid to a jurisdiction, and for which years the collection of property taxes for that jurisdiction is being sought in the tax sale; (C) "Person entitled to redeem" means, with respect to a parcel, any interested person, as defined in this chapter, as of the date of the sale or the date the motion to redeem is filed; (D) "Vacant and abandoned" with respect to real property: (i) Means: (a) There is a reasonable basis to believe the property is not occupied as determined in accordance with subdivision (a)(2); or (b) A court has determined that the property is a risk to the health, safety, or welfare of the public or any adjoining or adjacent property owners, or has otherwise declared the property unfit for occupancy; and (ii) Does not include: (a) An unoccupied building that is undergoing construction, renovation, or rehabilitation at the hands of a properly licensed contractor pursuant to a building permit; is proceeding to completion; and is in compliance with all applicable ordinances, codes, regulations, and statutes; (b) A building occupied on a seasonal basis that is otherwise secure; (c) A building that is secure, but is the subject of a probate action, action to quiet title, or other similar ownership dispute; provided, that the owners are exercising diligence in pursuit of resolution of the dispute; (d) A building damaged by a natural disaster and one (1) or more owners intend to repair and reoccupy the property; provided, that the owners are exercising diligence in pursuit of completion of repairs at the property in accordance with subdivision (a)(3)(D)(ii)( a ); or (e) Any property occupied by the owner, a relative of the owner, or a tenant lawfully in possession; provided, that neither subdivision (a)(3)(A)(viii) nor subdivision (a)(3)(D)(i)( b ) applies to the property. (b) (1) In order to redeem a parcel, the person entitled to redeem shall file a motion to such effect in the proceedings in which the parcel was sold. The motion shall describe the parcel, the date of the sale of the parcel, the date of the entry of the order confirming the sale and shall contain specific allegations establishing the right of the person to redeem the parcel. Prior to the filing of the motion to redeem, the movant shall pay to the clerk of the court an amount equal to the total amount of delinquent taxes, penalty, interest, court costs, and interest on the entire purchase price paid by the purchaser of the parcel. The interest shall be at the rate of twelve percent (12%) per annum, which shall begin to accrue on the date the purchaser pays the purchase price to the clerk and continuing until the motion to redeem is filed. If the entire amount owing is not timely paid to the clerk or if the motion to redeem is not timely filed, the redemption shall fail. (2) In any motion to enforce a right of redemption brought by a transferee against a tax sale purchaser or other interested party: (A) The movant shall serve a copy of the motion to redeem upon the tax sale purchaser, each grantee of the tax sale purchaser's interest in the parcel, and all other interested persons as of the date the motion to redeem is filed, in the manner set forth in Rule 5 of the Tennessee Rules of Civil Procedure for pleadings not asserting new or additional claims for relief. (B) The motion to redeem must be denied on the objection or response to the motion to redeem by the tax sale purchaser or any other interested party if it appears that the transferee is engaged in speculation or profiteering with respect to such right of redemption; (C) Such speculation and profiteering is presumed if it appears that the transfer of the right of redemption was made for consideration in an amount less than the purchase price paid by the tax sale purchaser at the tax sale minus the amount the debtor would have been required to pay to redeem the property under this chapter; and (D) If a motion to redeem by a transferee is denied under this subdivision (b)(2) based on a finding by the court of such speculation and profiteering, the court may award reasonable attorney's fees to the tax sale purchaser or any other interested party challenging the motion to redeem. (3) Subdivision (b)(2) is intended to: (A) Further the public policies of this state of protecting the interests of owners of real property subject to debt, protecting the integrity of the tax sale process, providing reliable tax sale titles to purchasers, and prohibiting the profiteering and speculation in rights of redemption; and (B) Be remedial and construed to apply to any existing rights of redemption. (c) Upon the filing of the motion to redeem and the payment of the required amount, the clerk shall within ten (10) days send a notice of the filing of the motion to redeem to the tax sale purchaser and each grantee of the tax sale purchaser's interest who has filed notice of the purchase and a mailing address with the clerk. The notice must be forwarded to the last known address of the addressee. The notice must state the amount paid at the time of the filing of the motion to redeem and refer the persons to this section. (d) The purchaser may within thirty (30) days after the mailing of the notice of redemption, file a response seeking additional funds to be paid by the proposed redeemer to compensate the purchaser for amounts expended by the purchaser for the purposes set out in subsection (e). The response must specifically set out the basis for each category of additional funds claimed. The response may also allege that the motion to redeem was not properly or timely filed. If no response is timely filed, the court shall determine whether the redemption has been properly made, and if so, must cause an order to be entered declaring the parcel redeemed. (e) Additional sums to be paid by the proposed redeemer at the demand of the purchaser, shall include the following: (1) Additional ad valorem taxes, penalty, interest and court costs paid by the purchaser secured by a lien against the parcel, plus interest thereon at the rate set forth in subsection (b), accruing from the date of payment of the additional taxes by the purchaser until the date of payment by the proposed redeemer pursuant to order of the court; (2) Reasonable payments made by the purchaser for insurance on the parcel and any improvements thereon; (3) Reasonable cost paid by the purchaser to avoid permissive waste of the parcel; (4) Reasonable expenses paid by the purchaser as a result of a judicial or administrative order or other official notice requiring the purchaser to immediately bring the property into compliance with applicable building code or zoning regulations; (5) Reasonable payments by the purchaser for homeowner's association dues or obligations resulting from covenants running with the land which are secured by a lien against the parcel; and (6) Additional interest at the rate set out in subsection (b), accruing from the date the motion to redeem was filed until the date the purchaser's response was filed. If the court determines that the purchaser has not delayed consideration of the motion to redeem and that any response filed by the purchaser for additional funds was based on a reasonable expectation that the expenditures of the purchaser were reimbursable pursuant to this section, then the court may require the proposed redeemer to also pay additional interest at the same rate, accruing from the date the purchaser's response was filed until the date of such payment. If the court determines that disposition of a redemption motion has been unreasonably delayed, the court may decline or limit an award of additional interest under this subdivision (e)(6). (f) Any additional funds ordered to be paid by the proposed redeemer under this section shall be paid to the clerk prior to the later of the following dates: (1) The date of the expiration of the redemption period; or (2) Thirty (30) days after the entry of the order allowing additional funds. (g) If the proposed redeemer timely pays the full amount of any additional funds ordered by the court, the court shall declare that the property has been redeemed. (h) If the proposed redeemer fails to timely pay the full amount of any additional funds ordered by the court, the redemption shall fail and any funds paid by the proposed redeemer shall be refunded to him less the clerk's fee and any other court costs. (i) In the event a person tenders the full amount owing in the proceeding at a time after the date of sale and prior to the entry of an order confirming the sale, the person shall also pay interest computed as established by subsection (b) on the total purchase price paid by the purchaser. (j) The court in which the proceedings are pending may order that any proposed redeemer shall also pay to the clerk the amount necessary to record any orders of the court in the office of the register of deeds. Such payment may be required to be paid upon the filing of the motion to redeem or upon determining whether any additional funds are to be allowed. (k) Upon any order pertaining to redemption becoming final, the clerk shall make such disbursements as are provided in the order. (l) In the event the court directs the delinquent tax attorney or an attorney ad litem to participate in the redemption portion of the proceedings as an assistance to the court, the court may allow a reasonable attorneys fee to be paid by either the movant or the purchaser as directed by the court. (m) In the event all parties to the action waive their right to appeal all issues in the cause, the clerk shall immediately disburse all amounts owing. (n) Upon entry of an order of the court declaring that the redemption is complete, title to the parcel shall be divested out of the purchaser, and the clerk shall promptly refund the purchase money and pay all sums due to the purchaser under this section. The interests of the taxpayer and other interested parties, or their successors in interest, shall be restored to that state which existed as of the date of entry of the order confirming the sale. Any lienholder who redeems the parcel may thereafter proceed to foreclose upon the parcel or otherwise enforce such lien. (o) During the redemption period, the purchaser shall have no obligation to purchase insurance on the parcel and shall not be liable to a person redeeming the parcel for damages to the parcel during such redemption period unless such damages are directly caused by intentional acts of the purchaser. This subsection (o) is intended to be procedural and remedial in application and is made applicable retroactively to the extent allowed by law. (p) During the redemption period and thereafter, a taxing entity which has purchased a parcel pursuant to § 67-5-2501 shall have no obligation to preserve the value of the parcel. This subsection (p) is intended to be procedural and remedial in application and is made applicable retroactively to the extent allowed by law. Amended by 2024 Tenn. Acts, ch. 967,s 28, eff. 5/21/2024. Amended by 2024 Tenn. Acts, ch. 967,s 27, eff. 5/21/2024. Amended by 2024 Tenn. Acts, ch. 967,s 26, eff. 5/21/2024. Amended by 2024 Tenn. Acts, ch. 967,s 25, eff. 5/21/2024. Amended by 2019 Tenn. Acts, ch. 170, s 7, eff. 4/18/2019. Amended by 2018 Tenn. Acts, ch. 778, s 1, eff. 4/19/2018. Amended by 2017 Tenn. Acts, ch. 299, Secs.s 17, s 18 eff. 7/1/2017. Amended by 2017 Tenn. Acts, ch. 299, s 16, eff. 7/1/2017. Amended by 2015 Tenn. Acts, ch. 486, s 1, eff. 5/20/2015. Amended by 2015 Tenn. Acts, ch. 414, s 18, Sec.s 19, Secs.s 20, s 21, s 22, s 23, s 24 eff. 5/8/2015. Amended by 2014 Tenn. Acts, ch. 883, s 17, eff. 7/1/2014. Acts 1991, ch. 470, § 1; 1998, ch. 1096, § 1.
(a) (1) (A) Upon entry of an order confirming a sale of a parcel, a right to redeem shall vest in all interested persons. The right to redeem shall be exercised within the time period established by this subsection (a) beginning on the date of the entry of the order confirming the sale, but in no event shall the right to redeem be exercised more than one (1) year from that date. The redemption period of each parcel shall be determined by the court prior to the tax sale of the parcel and may also be stated in the order confirming the sale. (B) Unless the court finds sufficient evidence to order a reduced redemption period pursuant to this section, the redemption period for each parcel shall be one (1) year. (C) The redemption period shall be determined for each parcel based on the period of delinquency. Once the period of delinquency is established, the redemption period shall be set on the following scale: (i) If the period of delinquency is five (5) years or less, the redemption period shall be one (1) year from the entry of the order confirming the sale; (ii) If the period of delinquency is more than five (5) years but less than eight (8) years, the redemption period shall be one hundred eighty (180) days from the entry of the order confirming the sale; or (iii) If the period of delinquency is eight (8) years or more, the redemption period shall be ninety (90) days from the entry of the order confirming the sale. (D) For all property for which a showing is made pursuant to subdivision (a)(2), the redemption period shall be thirty (30) days from the entry of the order confirming the sale without regard to the number of years of delinquent taxes owed on the property, beyond that required to make the property legally eligible for the sale. (2) A reasonable basis to believe that real property is vacant, or, in the case of vacant land, a reasonable basis to believe that the property is abandoned, shall, at a minimum, be based upon periodic inspections of the property over a two-month period at different times of the day where three (3) or more inspections reveal evidence of abandonment. (3) As used in this section: (A) "Evidence of abandonment" includes, but is not limited to, any of the following conditions: (i) Overgrown or dead vegetation; (ii) Accumulation of newspapers, circulars, flyers, or mail; (iii) Past due utility notices, disconnected utilities, or utilities not in use; (iv) Accumulation of trash, refuse, or other debris; (v) Absence of window coverings such as curtains, blinds, or shutters; (vi) One (1) or more boarded, missing, or broken windows; (vii) The property is open to casual entry or trespass; (viii) The property has a building or structure that is or appears structurally unsound or has any other condition that presents a potential hazard or danger to the safety of persons; or (ix) Any of the conditions in subdivisions (a)(3)(A)(i) - (viii) exist and, if there is a mortgage on the property, the mortgagor does not occupy the property and has informed the mortgagee or loan servicing company in writing that the mortgagor does not intend to occupy the property in the future; (B) "Period of delinquency" means, with respect to a parcel, the longest consecutive number of years the property taxes on that parcel are delinquent and have not been paid to a jurisdiction, and for which years the collection of property taxes for that jurisdiction is being sought in the tax sale; (C) "Person entitled to redeem" means, with respect to a parcel, any interested person, as defined in this chapter, as of the date of the sale or the date the motion to redeem is filed; (D) "Vacant and abandoned" with respect to real property: (i) Means: (a) There is a reasonable basis to believe the property is not occupied as determined in accordance with subdivision (a)(2); or (b) A court has determined that the property is a risk to the health, safety, or welfare of the public or any adjoining or adjacent property owners, or has otherwise declared the property unfit for occupancy; and (ii) Does not include: (a) An unoccupied building that is undergoing construction, renovation, or rehabilitation at the hands of a properly licensed contractor pursuant to a building permit; is proceeding to completion; and is in compliance with all applicable ordinances, codes, regulations, and statutes; (b) A building occupied on a seasonal basis that is otherwise secure; (c) A building that is secure, but is the subject of a probate action, action to quiet title, or other similar ownership dispute; provided, that the owners are exercising diligence in pursuit of resolution of the dispute; (d) A building damaged by a natural disaster and one (1) or more owners intend to repair and reoccupy the property; provided, that the owners are exercising diligence in pursuit of completion of repairs at the property in accordance with subdivision (a)(3)(D)(ii)( a ); or (e) Any property occupied by the owner, a relative of the owner, or a tenant lawfully in possession; provided, that neither subdivision (a)(3)(A)(viii) nor subdivision (a)(3)(D)(i)( b ) applies to the property.
(1) (A) Upon entry of an order confirming a sale of a parcel, a right to redeem shall vest in all interested persons. The right to redeem shall be exercised within the time period established by this subsection (a) beginning on the date of the entry of the order confirming the sale, but in no event shall the right to redeem be exercised more than one (1) year from that date. The redemption period of each parcel shall be determined by the court prior to the tax sale of the parcel and may also be stated in the order confirming the sale. (B) Unless the court finds sufficient evidence to order a reduced redemption period pursuant to this section, the redemption period for each parcel shall be one (1) year. (C) The redemption period shall be determined for each parcel based on the period of delinquency. Once the period of delinquency is established, the redemption period shall be set on the following scale: (i) If the period of delinquency is five (5) years or less, the redemption period shall be one (1) year from the entry of the order confirming the sale; (ii) If the period of delinquency is more than five (5) years but less than eight (8) years, the redemption period shall be one hundred eighty (180) days from the entry of the order confirming the sale; or (iii) If the period of delinquency is eight (8) years or more, the redemption period shall be ninety (90) days from the entry of the order confirming the sale. (D) For all property for which a showing is made pursuant to subdivision (a)(2), the redemption period shall be thirty (30) days from the entry of the order confirming the sale without regard to the number of years of delinquent taxes owed on the property, beyond that required to make the property legally eligible for the sale.
(A) Upon entry of an order confirming a sale of a parcel, a right to redeem shall vest in all interested persons. The right to redeem shall be exercised within the time period established by this subsection (a) beginning on the date of the entry of the order confirming the sale, but in no event shall the right to redeem be exercised more than one (1) year from that date. The redemption period of each parcel shall be determined by the court prior to the tax sale of the parcel and may also be stated in the order confirming the sale.
(B) Unless the court finds sufficient evidence to order a reduced redemption period pursuant to this section, the redemption period for each parcel shall be one (1) year.
(C) The redemption period shall be determined for each parcel based on the period of delinquency. Once the period of delinquency is established, the redemption period shall be set on the following scale: (i) If the period of delinquency is five (5) years or less, the redemption period shall be one (1) year from the entry of the order confirming the sale; (ii) If the period of delinquency is more than five (5) years but less than eight (8) years, the redemption period shall be one hundred eighty (180) days from the entry of the order confirming the sale; or (iii) If the period of delinquency is eight (8) years or more, the redemption period shall be ninety (90) days from the entry of the order confirming the sale.
(i) If the period of delinquency is five (5) years or less, the redemption period shall be one (1) year from the entry of the order confirming the sale;
(ii) If the period of delinquency is more than five (5) years but less than eight (8) years, the redemption period shall be one hundred eighty (180) days from the entry of the order confirming the sale; or
(iii) If the period of delinquency is eight (8) years or more, the redemption period shall be ninety (90) days from the entry of the order confirming the sale.
(D) For all property for which a showing is made pursuant to subdivision (a)(2), the redemption period shall be thirty (30) days from the entry of the order confirming the sale without regard to the number of years of delinquent taxes owed on the property, beyond that required to make the property legally eligible for the sale.
(2) A reasonable basis to believe that real property is vacant, or, in the case of vacant land, a reasonable basis to believe that the property is abandoned, shall, at a minimum, be based upon periodic inspections of the property over a two-month period at different times of the day where three (3) or more inspections reveal evidence of abandonment.
(3) As used in this section: (A) "Evidence of abandonment" includes, but is not limited to, any of the following conditions: (i) Overgrown or dead vegetation; (ii) Accumulation of newspapers, circulars, flyers, or mail; (iii) Past due utility notices, disconnected utilities, or utilities not in use; (iv) Accumulation of trash, refuse, or other debris; (v) Absence of window coverings such as curtains, blinds, or shutters; (vi) One (1) or more boarded, missing, or broken windows; (vii) The property is open to casual entry or trespass; (viii) The property has a building or structure that is or appears structurally unsound or has any other condition that presents a potential hazard or danger to the safety of persons; or (ix) Any of the conditions in subdivisions (a)(3)(A)(i) - (viii) exist and, if there is a mortgage on the property, the mortgagor does not occupy the property and has informed the mortgagee or loan servicing company in writing that the mortgagor does not intend to occupy the property in the future; (B) "Period of delinquency" means, with respect to a parcel, the longest consecutive number of years the property taxes on that parcel are delinquent and have not been paid to a jurisdiction, and for which years the collection of property taxes for that jurisdiction is being sought in the tax sale; (C) "Person entitled to redeem" means, with respect to a parcel, any interested person, as defined in this chapter, as of the date of the sale or the date the motion to redeem is filed; (D) "Vacant and abandoned" with respect to real property: (i) Means: (a) There is a reasonable basis to believe the property is not occupied as determined in accordance with subdivision (a)(2); or (b) A court has determined that the property is a risk to the health, safety, or welfare of the public or any adjoining or adjacent property owners, or has otherwise declared the property unfit for occupancy; and (ii) Does not include: (a) An unoccupied building that is undergoing construction, renovation, or rehabilitation at the hands of a properly licensed contractor pursuant to a building permit; is proceeding to completion; and is in compliance with all applicable ordinances, codes, regulations, and statutes; (b) A building occupied on a seasonal basis that is otherwise secure; (c) A building that is secure, but is the subject of a probate action, action to quiet title, or other similar ownership dispute; provided, that the owners are exercising diligence in pursuit of resolution of the dispute; (d) A building damaged by a natural disaster and one (1) or more owners intend to repair and reoccupy the property; provided, that the owners are exercising diligence in pursuit of completion of repairs at the property in accordance with subdivision (a)(3)(D)(ii)( a ); or (e) Any property occupied by the owner, a relative of the owner, or a tenant lawfully in possession; provided, that neither subdivision (a)(3)(A)(viii) nor subdivision (a)(3)(D)(i)( b ) applies to the property.
(A) "Evidence of abandonment" includes, but is not limited to, any of the following conditions: (i) Overgrown or dead vegetation; (ii) Accumulation of newspapers, circulars, flyers, or mail; (iii) Past due utility notices, disconnected utilities, or utilities not in use; (iv) Accumulation of trash, refuse, or other debris; (v) Absence of window coverings such as curtains, blinds, or shutters; (vi) One (1) or more boarded, missing, or broken windows; (vii) The property is open to casual entry or trespass; (viii) The property has a building or structure that is or appears structurally unsound or has any other condition that presents a potential hazard or danger to the safety of persons; or (ix) Any of the conditions in subdivisions (a)(3)(A)(i) - (viii) exist and, if there is a mortgage on the property, the mortgagor does not occupy the property and has informed the mortgagee or loan servicing company in writing that the mortgagor does not intend to occupy the property in the future;
(i) Overgrown or dead vegetation;
(ii) Accumulation of newspapers, circulars, flyers, or mail;
(iii) Past due utility notices, disconnected utilities, or utilities not in use;
(iv) Accumulation of trash, refuse, or other debris;
(v) Absence of window coverings such as curtains, blinds, or shutters;
(vi) One (1) or more boarded, missing, or broken windows;
(vii) The property is open to casual entry or trespass;
(viii) The property has a building or structure that is or appears structurally unsound or has any other condition that presents a potential hazard or danger to the safety of persons; or
(ix) Any of the conditions in subdivisions (a)(3)(A)(i) - (viii) exist and, if there is a mortgage on the property, the mortgagor does not occupy the property and has informed the mortgagee or loan servicing company in writing that the mortgagor does not intend to occupy the property in the future;
(B) "Period of delinquency" means, with respect to a parcel, the longest consecutive number of years the property taxes on that parcel are delinquent and have not been paid to a jurisdiction, and for which years the collection of property taxes for that jurisdiction is being sought in the tax sale;
(C) "Person entitled to redeem" means, with respect to a parcel, any interested person, as defined in this chapter, as of the date of the sale or the date the motion to redeem is filed;
(D) "Vacant and abandoned" with respect to real property: (i) Means: (a) There is a reasonable basis to believe the property is not occupied as determined in accordance with subdivision (a)(2); or (b) A court has determined that the property is a risk to the health, safety, or welfare of the public or any adjoining or adjacent property owners, or has otherwise declared the property unfit for occupancy; and (ii) Does not include: (a) An unoccupied building that is undergoing construction, renovation, or rehabilitation at the hands of a properly licensed contractor pursuant to a building permit; is proceeding to completion; and is in compliance with all applicable ordinances, codes, regulations, and statutes; (b) A building occupied on a seasonal basis that is otherwise secure; (c) A building that is secure, but is the subject of a probate action, action to quiet title, or other similar ownership dispute; provided, that the owners are exercising diligence in pursuit of resolution of the dispute; (d) A building damaged by a natural disaster and one (1) or more owners intend to repair and reoccupy the property; provided, that the owners are exercising diligence in pursuit of completion of repairs at the property in accordance with subdivision (a)(3)(D)(ii)( a ); or (e) Any property occupied by the owner, a relative of the owner, or a tenant lawfully in possession; provided, that neither subdivision (a)(3)(A)(viii) nor subdivision (a)(3)(D)(i)( b ) applies to the property.
(i) Means: (a) There is a reasonable basis to believe the property is not occupied as determined in accordance with subdivision (a)(2); or (b) A court has determined that the property is a risk to the health, safety, or welfare of the public or any adjoining or adjacent property owners, or has otherwise declared the property unfit for occupancy; and
(a) There is a reasonable basis to believe the property is not occupied as determined in accordance with subdivision (a)(2); or
(b) A court has determined that the property is a risk to the health, safety, or welfare of the public or any adjoining or adjacent property owners, or has otherwise declared the property unfit for occupancy; and
(ii) Does not include: (a) An unoccupied building that is undergoing construction, renovation, or rehabilitation at the hands of a properly licensed contractor pursuant to a building permit; is proceeding to completion; and is in compliance with all applicable ordinances, codes, regulations, and statutes; (b) A building occupied on a seasonal basis that is otherwise secure; (c) A building that is secure, but is the subject of a probate action, action to quiet title, or other similar ownership dispute; provided, that the owners are exercising diligence in pursuit of resolution of the dispute; (d) A building damaged by a natural disaster and one (1) or more owners intend to repair and reoccupy the property; provided, that the owners are exercising diligence in pursuit of completion of repairs at the property in accordance with subdivision (a)(3)(D)(ii)( a ); or (e) Any property occupied by the owner, a relative of the owner, or a tenant lawfully in possession; provided, that neither subdivision (a)(3)(A)(viii) nor subdivision (a)(3)(D)(i)( b ) applies to the property.
(a) An unoccupied building that is undergoing construction, renovation, or rehabilitation at the hands of a properly licensed contractor pursuant to a building permit; is proceeding to completion; and is in compliance with all applicable ordinances, codes, regulations, and statutes;
(b) A building occupied on a seasonal basis that is otherwise secure;
(c) A building that is secure, but is the subject of a probate action, action to quiet title, or other similar ownership dispute; provided, that the owners are exercising diligence in pursuit of resolution of the dispute;
(d) A building damaged by a natural disaster and one (1) or more owners intend to repair and reoccupy the property; provided, that the owners are exercising diligence in pursuit of completion of repairs at the property in accordance with subdivision (a)(3)(D)(ii)( a ); or
(e) Any property occupied by the owner, a relative of the owner, or a tenant lawfully in possession; provided, that neither subdivision (a)(3)(A)(viii) nor subdivision (a)(3)(D)(i)( b ) applies to the property.
(b) (1) In order to redeem a parcel, the person entitled to redeem shall file a motion to such effect in the proceedings in which the parcel was sold. The motion shall describe the parcel, the date of the sale of the parcel, the date of the entry of the order confirming the sale and shall contain specific allegations establishing the right of the person to redeem the parcel. Prior to the filing of the motion to redeem, the movant shall pay to the clerk of the court an amount equal to the total amount of delinquent taxes, penalty, interest, court costs, and interest on the entire purchase price paid by the purchaser of the parcel. The interest shall be at the rate of twelve percent (12%) per annum, which shall begin to accrue on the date the purchaser pays the purchase price to the clerk and continuing until the motion to redeem is filed. If the entire amount owing is not timely paid to the clerk or if the motion to redeem is not timely filed, the redemption shall fail. (2) In any motion to enforce a right of redemption brought by a transferee against a tax sale purchaser or other interested party: (A) The movant shall serve a copy of the motion to redeem upon the tax sale purchaser, each grantee of the tax sale purchaser's interest in the parcel, and all other interested persons as of the date the motion to redeem is filed, in the manner set forth in Rule 5 of the Tennessee Rules of Civil Procedure for pleadings not asserting new or additional claims for relief. (B) The motion to redeem must be denied on the objection or response to the motion to redeem by the tax sale purchaser or any other interested party if it appears that the transferee is engaged in speculation or profiteering with respect to such right of redemption; (C) Such speculation and profiteering is presumed if it appears that the transfer of the right of redemption was made for consideration in an amount less than the purchase price paid by the tax sale purchaser at the tax sale minus the amount the debtor would have been required to pay to redeem the property under this chapter; and (D) If a motion to redeem by a transferee is denied under this subdivision (b)(2) based on a finding by the court of such speculation and profiteering, the court may award reasonable attorney's fees to the tax sale purchaser or any other interested party challenging the motion to redeem. (3) Subdivision (b)(2) is intended to: (A) Further the public policies of this state of protecting the interests of owners of real property subject to debt, protecting the integrity of the tax sale process, providing reliable tax sale titles to purchasers, and prohibiting the profiteering and speculation in rights of redemption; and (B) Be remedial and construed to apply to any existing rights of redemption.
(1) In order to redeem a parcel, the person entitled to redeem shall file a motion to such effect in the proceedings in which the parcel was sold. The motion shall describe the parcel, the date of the sale of the parcel, the date of the entry of the order confirming the sale and shall contain specific allegations establishing the right of the person to redeem the parcel. Prior to the filing of the motion to redeem, the movant shall pay to the clerk of the court an amount equal to the total amount of delinquent taxes, penalty, interest, court costs, and interest on the entire purchase price paid by the purchaser of the parcel. The interest shall be at the rate of twelve percent (12%) per annum, which shall begin to accrue on the date the purchaser pays the purchase price to the clerk and continuing until the motion to redeem is filed. If the entire amount owing is not timely paid to the clerk or if the motion to redeem is not timely filed, the redemption shall fail.
(2) In any motion to enforce a right of redemption brought by a transferee against a tax sale purchaser or other interested party: (A) The movant shall serve a copy of the motion to redeem upon the tax sale purchaser, each grantee of the tax sale purchaser's interest in the parcel, and all other interested persons as of the date the motion to redeem is filed, in the manner set forth in Rule 5 of the Tennessee Rules of Civil Procedure for pleadings not asserting new or additional claims for relief. (B) The motion to redeem must be denied on the objection or response to the motion to redeem by the tax sale purchaser or any other interested party if it appears that the transferee is engaged in speculation or profiteering with respect to such right of redemption; (C) Such speculation and profiteering is presumed if it appears that the transfer of the right of redemption was made for consideration in an amount less than the purchase price paid by the tax sale purchaser at the tax sale minus the amount the debtor would have been required to pay to redeem the property under this chapter; and (D) If a motion to redeem by a transferee is denied under this subdivision (b)(2) based on a finding by the court of such speculation and profiteering, the court may award reasonable attorney's fees to the tax sale purchaser or any other interested party challenging the motion to redeem.
(A) The movant shall serve a copy of the motion to redeem upon the tax sale purchaser, each grantee of the tax sale purchaser's interest in the parcel, and all other interested persons as of the date the motion to redeem is filed, in the manner set forth in Rule 5 of the Tennessee Rules of Civil Procedure for pleadings not asserting new or additional claims for relief.
(B) The motion to redeem must be denied on the objection or response to the motion to redeem by the tax sale purchaser or any other interested party if it appears that the transferee is engaged in speculation or profiteering with respect to such right of redemption;
(C) Such speculation and profiteering is presumed if it appears that the transfer of the right of redemption was made for consideration in an amount less than the purchase price paid by the tax sale purchaser at the tax sale minus the amount the debtor would have been required to pay to redeem the property under this chapter; and
(D) If a motion to redeem by a transferee is denied under this subdivision (b)(2) based on a finding by the court of such speculation and profiteering, the court may award reasonable attorney's fees to the tax sale purchaser or any other interested party challenging the motion to redeem.
(3) Subdivision (b)(2) is intended to: (A) Further the public policies of this state of protecting the interests of owners of real property subject to debt, protecting the integrity of the tax sale process, providing reliable tax sale titles to purchasers, and prohibiting the profiteering and speculation in rights of redemption; and (B) Be remedial and construed to apply to any existing rights of redemption.
(A) Further the public policies of this state of protecting the interests of owners of real property subject to debt, protecting the integrity of the tax sale process, providing reliable tax sale titles to purchasers, and prohibiting the profiteering and speculation in rights of redemption; and
(B) Be remedial and construed to apply to any existing rights of redemption.
(c) Upon the filing of the motion to redeem and the payment of the required amount, the clerk shall within ten (10) days send a notice of the filing of the motion to redeem to the tax sale purchaser and each grantee of the tax sale purchaser's interest who has filed notice of the purchase and a mailing address with the clerk. The notice must be forwarded to the last known address of the addressee. The notice must state the amount paid at the time of the filing of the motion to redeem and refer the persons to this section.
(d) The purchaser may within thirty (30) days after the mailing of the notice of redemption, file a response seeking additional funds to be paid by the proposed redeemer to compensate the purchaser for amounts expended by the purchaser for the purposes set out in subsection (e). The response must specifically set out the basis for each category of additional funds claimed. The response may also allege that the motion to redeem was not properly or timely filed. If no response is timely filed, the court shall determine whether the redemption has been properly made, and if so, must cause an order to be entered declaring the parcel redeemed.
(e) Additional sums to be paid by the proposed redeemer at the demand of the purchaser, shall include the following: (1) Additional ad valorem taxes, penalty, interest and court costs paid by the purchaser secured by a lien against the parcel, plus interest thereon at the rate set forth in subsection (b), accruing from the date of payment of the additional taxes by the purchaser until the date of payment by the proposed redeemer pursuant to order of the court; (2) Reasonable payments made by the purchaser for insurance on the parcel and any improvements thereon; (3) Reasonable cost paid by the purchaser to avoid permissive waste of the parcel; (4) Reasonable expenses paid by the purchaser as a result of a judicial or administrative order or other official notice requiring the purchaser to immediately bring the property into compliance with applicable building code or zoning regulations; (5) Reasonable payments by the purchaser for homeowner's association dues or obligations resulting from covenants running with the land which are secured by a lien against the parcel; and (6) Additional interest at the rate set out in subsection (b), accruing from the date the motion to redeem was filed until the date the purchaser's response was filed. If the court determines that the purchaser has not delayed consideration of the motion to redeem and that any response filed by the purchaser for additional funds was based on a reasonable expectation that the expenditures of the purchaser were reimbursable pursuant to this section, then the court may require the proposed redeemer to also pay additional interest at the same rate, accruing from the date the purchaser's response was filed until the date of such payment. If the court determines that disposition of a redemption motion has been unreasonably delayed, the court may decline or limit an award of additional interest under this subdivision (e)(6).
(1) Additional ad valorem taxes, penalty, interest and court costs paid by the purchaser secured by a lien against the parcel, plus interest thereon at the rate set forth in subsection (b), accruing from the date of payment of the additional taxes by the purchaser until the date of payment by the proposed redeemer pursuant to order of the court;
(2) Reasonable payments made by the purchaser for insurance on the parcel and any improvements thereon;
(3) Reasonable cost paid by the purchaser to avoid permissive waste of the parcel;
(4) Reasonable expenses paid by the purchaser as a result of a judicial or administrative order or other official notice requiring the purchaser to immediately bring the property into compliance with applicable building code or zoning regulations;
(5) Reasonable payments by the purchaser for homeowner's association dues or obligations resulting from covenants running with the land which are secured by a lien against the parcel; and
(6) Additional interest at the rate set out in subsection (b), accruing from the date the motion to redeem was filed until the date the purchaser's response was filed. If the court determines that the purchaser has not delayed consideration of the motion to redeem and that any response filed by the purchaser for additional funds was based on a reasonable expectation that the expenditures of the purchaser were reimbursable pursuant to this section, then the court may require the proposed redeemer to also pay additional interest at the same rate, accruing from the date the purchaser's response was filed until the date of such payment. If the court determines that disposition of a redemption motion has been unreasonably delayed, the court may decline or limit an award of additional interest under this subdivision (e)(6).
(f) Any additional funds ordered to be paid by the proposed redeemer under this section shall be paid to the clerk prior to the later of the following dates: (1) The date of the expiration of the redemption period; or (2) Thirty (30) days after the entry of the order allowing additional funds.
(1) The date of the expiration of the redemption period; or
(2) Thirty (30) days after the entry of the order allowing additional funds.
(g) If the proposed redeemer timely pays the full amount of any additional funds ordered by the court, the court shall declare that the property has been redeemed.
(h) If the proposed redeemer fails to timely pay the full amount of any additional funds ordered by the court, the redemption shall fail and any funds paid by the proposed redeemer shall be refunded to him less the clerk's fee and any other court costs.
(i) In the event a person tenders the full amount owing in the proceeding at a time after the date of sale and prior to the entry of an order confirming the sale, the person shall also pay interest computed as established by subsection (b) on the total purchase price paid by the purchaser.
(j) The court in which the proceedings are pending may order that any proposed redeemer shall also pay to the clerk the amount necessary to record any orders of the court in the office of the register of deeds. Such payment may be required to be paid upon the filing of the motion to redeem or upon determining whether any additional funds are to be allowed.
(k) Upon any order pertaining to redemption becoming final, the clerk shall make such disbursements as are provided in the order.
(l) In the event the court directs the delinquent tax attorney or an attorney ad litem to participate in the redemption portion of the proceedings as an assistance to the court, the court may allow a reasonable attorneys fee to be paid by either the movant or the purchaser as directed by the court.
(m) In the event all parties to the action waive their right to appeal all issues in the cause, the clerk shall immediately disburse all amounts owing.
(n) Upon entry of an order of the court declaring that the redemption is complete, title to the parcel shall be divested out of the purchaser, and the clerk shall promptly refund the purchase money and pay all sums due to the purchaser under this section. The interests of the taxpayer and other interested parties, or their successors in interest, shall be restored to that state which existed as of the date of entry of the order confirming the sale. Any lienholder who redeems the parcel may thereafter proceed to foreclose upon the parcel or otherwise enforce such lien.
(o) During the redemption period, the purchaser shall have no obligation to purchase insurance on the parcel and shall not be liable to a person redeeming the parcel for damages to the parcel during such redemption period unless such damages are directly caused by intentional acts of the purchaser. This subsection (o) is intended to be procedural and remedial in application and is made applicable retroactively to the extent allowed by law.
(p) During the redemption period and thereafter, a taxing entity which has purchased a parcel pursuant to § 67-5-2501 shall have no obligation to preserve the value of the parcel. This subsection (p) is intended to be procedural and remedial in application and is made applicable retroactively to the extent allowed by law.
Amended by 2024 Tenn. Acts, ch. 967,s 28, eff. 5/21/2024.
Amended by 2024 Tenn. Acts, ch. 967,s 27, eff. 5/21/2024.
Amended by 2024 Tenn. Acts, ch. 967,s 26, eff. 5/21/2024.
Amended by 2024 Tenn. Acts, ch. 967,s 25, eff. 5/21/2024.
Amended by 2019 Tenn. Acts, ch. 170, s 7, eff. 4/18/2019.
Amended by 2018 Tenn. Acts, ch. 778, s 1, eff. 4/19/2018.
Amended by 2017 Tenn. Acts, ch. 299, Secs.s 17, s 18 eff. 7/1/2017.
Amended by 2017 Tenn. Acts, ch. 299, s 16, eff. 7/1/2017.
Amended by 2015 Tenn. Acts, ch. 486, s 1, eff. 5/20/2015.
Amended by 2015 Tenn. Acts, ch. 414, s 18, Sec.s 19, Secs.s 20, s 21, s 22, s 23, s 24 eff. 5/8/2015.
Amended by 2014 Tenn. Acts, ch. 883, s 17, eff. 7/1/2014.
Acts 1991, ch. 470, § 1; 1998, ch. 1096, § 1.
Tenn. Code Ann. § 67-5-217 — TN Code / Title 67 / Chapter 5 / Section 67-5-217
Property in transit
Status: in_force

(a) Tangible personal property that: (1) Is moving in interstate commerce through or over the territory of this state; or (2) Was consigned to a warehouse within this state from outside this state, for storage, in transit, to a final destination, whether specified when transportation begins or afterwards, that is also outside this state, shall be deemed not to have acquired a situs in this state for purposes of ad valorem taxation. (b) (1) Tangible personal property transported to a plant, warehouse or establishment within this state, from outside this state, for storage or repackaging, and held for eventual sale or other disposition, other than at retail, to a destination, whether specified when transportation begins or afterwards, that is outside this state, shall be deemed not to have acquired a situs within this state for purposes of ad valorem taxation. (2) In the event such tangible personal property mentioned in subdivision (b)(1) is held for sale or eventual disposition to destinations both within and without this state, then this exemption shall be applicable to that percentage of the value of such tangible personal property, in the same proportion that sales or other dispositions to final destinations outside of this state, during the preceding year, bears to the total sales or dispositions of such tangible personal property during such preceding year. Acts 1973, ch. 226, § 5; T.C.A., § 67-518.
(a) Tangible personal property that: (1) Is moving in interstate commerce through or over the territory of this state; or (2) Was consigned to a warehouse within this state from outside this state, for storage, in transit, to a final destination, whether specified when transportation begins or afterwards, that is also outside this state, shall be deemed not to have acquired a situs in this state for purposes of ad valorem taxation.
(1) Is moving in interstate commerce through or over the territory of this state; or
(2) Was consigned to a warehouse within this state from outside this state, for storage, in transit, to a final destination, whether specified when transportation begins or afterwards, that is also outside this state, shall be deemed not to have acquired a situs in this state for purposes of ad valorem taxation.
shall be deemed not to have acquired a situs in this state for purposes of ad valorem taxation.
(b) (1) Tangible personal property transported to a plant, warehouse or establishment within this state, from outside this state, for storage or repackaging, and held for eventual sale or other disposition, other than at retail, to a destination, whether specified when transportation begins or afterwards, that is outside this state, shall be deemed not to have acquired a situs within this state for purposes of ad valorem taxation. (2) In the event such tangible personal property mentioned in subdivision (b)(1) is held for sale or eventual disposition to destinations both within and without this state, then this exemption shall be applicable to that percentage of the value of such tangible personal property, in the same proportion that sales or other dispositions to final destinations outside of this state, during the preceding year, bears to the total sales or dispositions of such tangible personal property during such preceding year.
(1) Tangible personal property transported to a plant, warehouse or establishment within this state, from outside this state, for storage or repackaging, and held for eventual sale or other disposition, other than at retail, to a destination, whether specified when transportation begins or afterwards, that is outside this state, shall be deemed not to have acquired a situs within this state for purposes of ad valorem taxation.
(2) In the event such tangible personal property mentioned in subdivision (b)(1) is held for sale or eventual disposition to destinations both within and without this state, then this exemption shall be applicable to that percentage of the value of such tangible personal property, in the same proportion that sales or other dispositions to final destinations outside of this state, during the preceding year, bears to the total sales or dispositions of such tangible personal property during such preceding year.
Acts 1973, ch. 226, § 5; T.C.A., § 67-518.
Tenn. Code Ann. § 67-6-355 — TN Code / Title 67 / Chapter 6 / Section 67-6-355
Credit for fire protection sprinkler contractors
Status: in_force

(a) There shall be a credit of the amount of any special contractor tax paid in another state against the tax imposed by this chapter for materials sold to or used by a fire protection sprinkler contractor; provided, that such materials are used by the fire protection sprinkler contractor to fabricate pipe and pipe fittings or use valves and pipe fittings for application or use by the fire protection sprinkler contractor in the performance of a contract outside the state. The credit shall be limited to the amount of tax attributable to the value of such materials. (b) For the purpose of this section, "fire protection sprinkler contractor" means any person engaged in those activities described under Industry Group 349, Miscellaneous Fabricated Metal Products, 3494 Valves and Pipe Fittings, Not Elsewhere Classified and 3498 Fabricated Pipe and Pipe Fittings, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget. (c) For the purpose of this section, "fabricated pipe and pipe fittings" means those products listed under Industry 3498, Fabricated Pipe and Pipe Fittings, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget. (d) For the purpose of this section, "valves and pipe fittings" means those products listed under Industry 3494, Valves and Pipe Fittings, Not Elsewhere Classified, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget. Acts 1998, ch. 1084, § 1.
(a) There shall be a credit of the amount of any special contractor tax paid in another state against the tax imposed by this chapter for materials sold to or used by a fire protection sprinkler contractor; provided, that such materials are used by the fire protection sprinkler contractor to fabricate pipe and pipe fittings or use valves and pipe fittings for application or use by the fire protection sprinkler contractor in the performance of a contract outside the state. The credit shall be limited to the amount of tax attributable to the value of such materials.
(b) For the purpose of this section, "fire protection sprinkler contractor" means any person engaged in those activities described under Industry Group 349, Miscellaneous Fabricated Metal Products, 3494 Valves and Pipe Fittings, Not Elsewhere Classified and 3498 Fabricated Pipe and Pipe Fittings, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget.
(c) For the purpose of this section, "fabricated pipe and pipe fittings" means those products listed under Industry 3498, Fabricated Pipe and Pipe Fittings, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget.
(d) For the purpose of this section, "valves and pipe fittings" means those products listed under Industry 3494, Valves and Pipe Fittings, Not Elsewhere Classified, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget.
Acts 1998, ch. 1084, § 1.
Tenn. Code Ann. § 67-4-2609 — TN Code / Title 67 / Chapter 4 / Section 67-4-2609
Authority to execute search warrants for purposes of enforcing part
Status: in_force

Any duly authorized representative, agent or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers. Added by 2014 Tenn. Acts, ch. 749,s 9, eff. 4/22/2014.
Any duly authorized representative, agent or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers.
Added by 2014 Tenn. Acts, ch. 749,s 9, eff. 4/22/2014.
Tenn. Code Ann. § 67-6-602 — TN Code / Title 67 / Chapter 6 / Section 67-6-602
Certificate of registration - Application - Form - Issuance or refusal to issue certificate
Status: in_force

(a) Every application for a certificate of registration shall be made upon a form prescribed by the commissioner, and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business, and such other information as the commissioner may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of such person's authority. (b) When the required application has been made, the commissioner shall issue to each applicant a separate certificate of registration for each place of business within the state; provided, that no certificate of registration shall be issued to any person who has been engaged in business in this state, and who has not made a complete return and payment as provided for in § 67-6-513 , or who is delinquent in the payment of any sales or use tax due the state. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. (c) (1) The commissioner may refuse to issue any such registration certificate for any place of business where there is reasonable cause to believe there exists a continuity of business enterprise or resumption of a discontinued one involving a transfer of a business and/or a stock of goods in the same or a different location between members of a family, between relatives by blood or marriage, between employer and employee, or former employee, from a partnership or proprietorship to a corporation, or vice versa, where all or some of the persons involved are the same, or that there otherwise exists a conspiracy to defeat the enforcement of this chapter, in the event the transferor is delinquent in the payment of the tax herein provided. (2) Such refusal may be continued until such time as the transferor shall have complied with the requirements of § 67-6-513 and with all pertinent provisions of this chapter and rules and regulations of the commissioner promulgated hereunder, or, until full and complete explanatory information requested by the commissioner has been furnished. (3) Any person aggrieved by such refusal or by the denial of a certificate for reasons stated in subdivision (c)(1) may, within ten (10) days after written notice thereof has been mailed or delivered to such person, apply to the commissioner for a hearing, setting forth in such application a full statement of the grounds on which the person intends to rely; provided, that the person has filed with the commissioner, at the time of making such application, a surety company bond running to the state in such sum as the commissioner may determine to be appropriate under the circumstances, conditioned upon the payment of all taxes then due and to become due during the pendency of such appeal to the commissioner and during any further judicial appeal. (4) When such bond is filed, the commissioner shall immediately issue such registration certificate. (5) After such hearing, the commissioner shall give written notice of the commissioner's decision. (6) In the event of an adverse determination by the commissioner under this subsection (c) or subsection (b), an appeal therefrom may be made to any court having jurisdiction within ten (10) days after such written notice has been mailed or delivered to the person. Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.
(a) Every application for a certificate of registration shall be made upon a form prescribed by the commissioner, and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business, and such other information as the commissioner may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of such person's authority.
(b) When the required application has been made, the commissioner shall issue to each applicant a separate certificate of registration for each place of business within the state; provided, that no certificate of registration shall be issued to any person who has been engaged in business in this state, and who has not made a complete return and payment as provided for in § 67-6-513 , or who is delinquent in the payment of any sales or use tax due the state. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued.
(c) (1) The commissioner may refuse to issue any such registration certificate for any place of business where there is reasonable cause to believe there exists a continuity of business enterprise or resumption of a discontinued one involving a transfer of a business and/or a stock of goods in the same or a different location between members of a family, between relatives by blood or marriage, between employer and employee, or former employee, from a partnership or proprietorship to a corporation, or vice versa, where all or some of the persons involved are the same, or that there otherwise exists a conspiracy to defeat the enforcement of this chapter, in the event the transferor is delinquent in the payment of the tax herein provided. (2) Such refusal may be continued until such time as the transferor shall have complied with the requirements of § 67-6-513 and with all pertinent provisions of this chapter and rules and regulations of the commissioner promulgated hereunder, or, until full and complete explanatory information requested by the commissioner has been furnished. (3) Any person aggrieved by such refusal or by the denial of a certificate for reasons stated in subdivision (c)(1) may, within ten (10) days after written notice thereof has been mailed or delivered to such person, apply to the commissioner for a hearing, setting forth in such application a full statement of the grounds on which the person intends to rely; provided, that the person has filed with the commissioner, at the time of making such application, a surety company bond running to the state in such sum as the commissioner may determine to be appropriate under the circumstances, conditioned upon the payment of all taxes then due and to become due during the pendency of such appeal to the commissioner and during any further judicial appeal. (4) When such bond is filed, the commissioner shall immediately issue such registration certificate. (5) After such hearing, the commissioner shall give written notice of the commissioner's decision. (6) In the event of an adverse determination by the commissioner under this subsection (c) or subsection (b), an appeal therefrom may be made to any court having jurisdiction within ten (10) days after such written notice has been mailed or delivered to the person.
(1) The commissioner may refuse to issue any such registration certificate for any place of business where there is reasonable cause to believe there exists a continuity of business enterprise or resumption of a discontinued one involving a transfer of a business and/or a stock of goods in the same or a different location between members of a family, between relatives by blood or marriage, between employer and employee, or former employee, from a partnership or proprietorship to a corporation, or vice versa, where all or some of the persons involved are the same, or that there otherwise exists a conspiracy to defeat the enforcement of this chapter, in the event the transferor is delinquent in the payment of the tax herein provided.
(2) Such refusal may be continued until such time as the transferor shall have complied with the requirements of § 67-6-513 and with all pertinent provisions of this chapter and rules and regulations of the commissioner promulgated hereunder, or, until full and complete explanatory information requested by the commissioner has been furnished.
(3) Any person aggrieved by such refusal or by the denial of a certificate for reasons stated in subdivision (c)(1) may, within ten (10) days after written notice thereof has been mailed or delivered to such person, apply to the commissioner for a hearing, setting forth in such application a full statement of the grounds on which the person intends to rely; provided, that the person has filed with the commissioner, at the time of making such application, a surety company bond running to the state in such sum as the commissioner may determine to be appropriate under the circumstances, conditioned upon the payment of all taxes then due and to become due during the pendency of such appeal to the commissioner and during any further judicial appeal.
(4) When such bond is filed, the commissioner shall immediately issue such registration certificate.
(5) After such hearing, the commissioner shall give written notice of the commissioner's decision.
(6) In the event of an adverse determination by the commissioner under this subsection (c) or subsection (b), an appeal therefrom may be made to any court having jurisdiction within ten (10) days after such written notice has been mailed or delivered to the person.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.