reglab/housing_qa huggingface dataset:
TN Code § 67-4-2409 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2409. Exemption for Video Programming Services or Direct-to-Home Satellite Services Sold for Resale — “For Resale” Defined. [Effective on July 1, 2021.]

 The tax imposed by this part shall not apply when the video programming services or direct-to-home satellite services are sold for resale. “For resale” means that the customer of the video programming service or direct-to-home satellite service provider purchases the services, sells those services to others, and is liable for the tax imposed by this part, or for the sales tax imposed by chapter 6 of this title, on its sales of those specific services. The commissioner is authorized and empowered to require the use of certificates of resale, or other satisfactory proof, as proof that any sale claimed to be a sale for resale is in fact a sale for resale. In cases where a customer purchases some services for resale and others for the customer's use and consumption, the seller shall separate the taxable and resale amounts on the bill, invoice, or statement provided to its customer.
TN Code § 67-4-2410 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2410. Credit for Bad Debts Arising From Sale. [Effective on July 1, 2021.]

 A person who has paid the tax imposed by this part on any sale taxable under this part may take credit for any bad debts arising from the sale, in any return filed under this part. Sections 67-6-507(e) and 67-1-1802(d) shall apply to the credit.
TN Code § 67-4-2501 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]|§ 67-4-2501. Tax on Dyed Diesel Fuel. [Effective on July 1, 2021.]

  There is levied a privilege tax of seven percent (7%) of gross charges on the retail sale of dyed diesel fuel, as “dyed diesel fuel” is defined in § 67-3-103. For purposes of this part, retail sale shall mean the same as defined in § 67-6-102.   The commissioner is authorized and empowered to require the use of certificates of resale, or other satisfactory proof, as proof that any sale claimed to be other than a “retail sale” is in fact not a retail sale.   The tax collected under this section shall be deposited to the state general fund.
TN Code § 67-4-2502 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]|§ 67-4-2502. Collection of Tax — Notice to Customers. [Effective on July 1, 2021.]

  The tax shall be collected from the dealer as defined in § 67-6-102 and paid at the time and in the manner provided in this part. The tax imposed by this part shall be collected by the dealer from the consumer insofar as it can be done.   The dealer shall indicate in some definite manner whether its customers are paying this privilege tax. This indication shall be stated on the ticket, invoice, or other record given to the customer.
TN Code § 67-4-2503 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]|§ 67-4-2503. Exemptions. [Effective on July 1, 2021.]

 Sales to governmental entities that are exempt from the sales tax imposed by chapter 6 of this title, and sales of fuel to a qualified farmer or nurseryman, as defined in § 67-6-207 for agricultural purposes, as defined in § 67-3-103, shall be exempt from the tax imposed by this part. Sales of dyed diesel fuel taxed per gallon by § 67-3-202 are exempt from the tax imposed by this part.
TN Code § 67-4-2504 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]|§ 67-4-2504. When Taxes Due and Payable. [Effective on July 1, 2021.]

  The taxes levied under this part shall be due and payable monthly, on the first day of each month, and for the purposes of ascertaining the amount of tax payable under this part, it shall be the duty of all dealers on or before the twentieth day of each month to transmit to the commissioner returns showing the gross charges of fuel taxable under this part during the preceding calendar month.   At the time of transmitting the return required under this section to the commissioner, the dealer shall remit to the commissioner with the return the amount of tax due, and failure to so remit the tax shall cause the tax to become delinquent.
TN Code § 67-4-2505 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]|§ 67-4-2505. Administration and Enforcement. [Effective on July 1, 2021.]

  The commissioner of revenue shall administer and enforce the assessment and collection of the taxes levied by this part.    The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this part, and for the collection of the taxes imposed by this part.   Rules and regulations not inconsistent with this part when promulgated by the commissioner, and approved by the attorney general and reporter, shall have the force and effect of law.     The commissioner is empowered to examine the books and records of any person subject to this part.
TN Code § 67-4-2506 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]|§ 67-4-2506. Failure to File — Assessments. [Effective on July 1, 2021.]

  When any person fails to file any form, statement, report or return required to be filed with the commissioner, after being given written notice of the failure to file, the commissioner is authorized to determine the tax liability of the person from whatever source of information may be available to the commissioner or the commissioner's delegates.   An assessment made by the commissioner pursuant to this authority shall be binding as if made upon the sworn statement, report or return of the person liable for the payment of the tax; and any person against whom the assessment is lawfully made shall thereafter be estopped to dispute the accuracy of the assessment, except upon filing a true and accurate return, together with supporting evidence that the commissioner may require, indicating precisely the amount of the alleged inaccuracy.
TN Code § 67-4-2507 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]|§ 67-4-2507. Maintenance of Records. [Effective on July 1, 2021.]

  It is the duty of every person required to pay a tax under this part to keep and preserve records showing the gross amount of tax levied by this part owed to the state, and the amount of the person's gross retail sales taxable under this part, and other books of account that may be necessary to determine the amount of tax under this part, and all those books and records shall be open to inspection at all reasonable hours to the commissioner, the commissioner's delegates, or any person duly authorized by either of them.   All the books and records shall be maintained by the taxpayer for a period of three (3) years from December 31 of the year in which the taxpayer is responsible for paying the tax on the transaction or transactions represented by the record.
TN Code § 67-4-2508 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]|§ 67-4-2508. Credit for Bad Debts Arising From Sale. [Effective on July 1, 2021.]

 A person who has paid the tax imposed by this part on any sale taxable under this part may take credit for any bad debts arising from such sale, in any return filed under this part. Sections 67-6-507(e) and 67-1-1802(d) shall apply to the credit.
TN Code § 67-4-2601 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 26 - Tobacco Settlement Funds|§ 67-4-2601. Part Definitions

 As used in this part:   “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol,” “lights,” “kings,” and “100s,” and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes;   “Cigarette” has the same meaning as in § 47-31-102;   “Cigarette rolling machine operator” has the same meaning as in § 67-4-1001;   “Commissioner” means the commissioner of revenue;   “Delivery sale” has the same meaning as in § 67-4-1001;   “Importer” means any person in the United States to whom cigarettes manufactured in a foreign country are shipped or consigned or any person who removes cigarettes for sale or consumption in the United States from a customs bonded warehouse;   “Licensed agent” means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under § 67-4-1006 or any person who is required to pay the tobacco tax imposed pursuant to § 67-4-1002;   “Master settlement agreement” has the same meaning as in § 47-31-102;   “Non-participating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer;   “Participating manufacturer” has the meaning given that term in Section II(jj) of the master settlement agreement and all amendments thereto;   “Qualified escrow fund” has the same meaning as that term is defined in § 47-31-102;   “Retail dealer” has the same meaning as in § 67-4-1001;   “Tobacco distributor” has the same meaning as in § 67-4-1001;   “Tobacco product manufacturer” has the same meaning as that term is defined in § 47-31-102;   “Units sold” has the same meaning as that term is defined in § 47-31-102; and   “Wholesale dealer and jobber” has the same meaning as in § 67-4-1001.
TN Code § 67-4-2603 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 26 - Tobacco Settlement Funds|§ 67-4-2603. Registered Agent Necessary for Listing of Non-Resident or Non-Participating Manufacturer

  Any non-resident or foreign non-participating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families included or retained in the directory, appoint and continually engage without interruption the services of an agent in this state to act as an agent for the service of process on whom all process, and any action or proceeding against it concerning or arising out of the enforcement of this part and title 47, chapter 31, may be served in any manner authorized by law. Such service shall constitute legal and valid service of process on the non-participating manufacturer. The non-participating manufacturer shall provide the name, address, phone number and proof of the appointment and availability of such agent to and to the satisfaction of the commissioner and attorney general and reporter.   The non-participating manufacturer shall provide notice to the commissioner and attorney general and reporter thirty (30) calendar days prior to termination of the authority of an agent and shall further provide proof to the satisfaction of the attorney general and reporter of the appointment of a new agent no less than five (5) calendar days prior to the termination of an existing agent appointment. In the event an agent terminates an agency appointment, the non-participating manufacturer shall notify the commissioner and attorney general and reporter of said termination within five (5) calendar days and shall include proof to the satisfaction of the attorney general and reporter of the appointment of a new agent.   Any non-participating manufacturer whose cigarettes are sold in this state, who has not appointed and engaged an agent as required in this section, shall be deemed to have appointed the secretary of state as such agent and may be proceeded against in courts of this state by service of process upon the secretary of state; provided, however, that the appointment of the secretary of state as such agent shall not satisfy the condition precedent for having the brand families of the non-participating manufacturer included or retained in the directory.
TN Code § 67-4-2605 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 26 - Tobacco Settlement Funds|§ 67-4-2605. Additional Penalties

  In addition to or in lieu of any other civil or criminal remedy provided by law, if the commissioner has reasonable grounds to believe that a licensed agent or any other person has violated § 67-4-2602(c) or any regulation adopted pursuant to this part, the commissioner may revoke or suspend the license of the licensed agent in the manner provided by § 67-4-1016 and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Each stamp affixed and each sale or offer to sell cigarettes in violation of § 67-4-2602(c) shall constitute a separate violation. For each violation of this part, the commissioner may also impose a civil penalty in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes or five thousand dollars ($5,000), if the commissioner has reasonable grounds to believe that a violation of § 67-4-2602(c) or any regulations adopted pursuant thereto has occurred. Such penalty shall be imposed in the manner provided by § 67-4-1015 and in accordance with the Uniform Administrative Procedures Act. In the event of a conflict between § 67-4-1015 or § 67-4-1016 and the Uniform Administrative Procedures Act, the Uniform Administrative Procedures Act shall govern.   Any cigarettes that have been sold, offered for sale, or possessed for sale, in this state, or imported for personal consumption in this state, in violation of § 67-4-2602(c) shall be deemed contraband under § 67-4-1020 and such cigarettes shall be subject to seizure and forfeiture as provided in such section, and all such cigarettes so seized and forfeited shall be destroyed and not resold.   The attorney general and reporter, on behalf of the commissioner, may seek an injunction to restrain a threatened or actual violation of § 67-4-2602(c) or § 67-4-2604(a) or (d) by a licensed agent and to compel the licensed agent to comply with such subsections. In any action brought pursuant to this section, the state shall be entitled to recover the costs of investigation, costs of the action and reasonable attorney fees.   It shall be unlawful for a person to:  Sell or distribute cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of § 67-4-2602(c), or   Acquire, hold, own, possess, transport, import, or cause to be imported cigarettes, that the person knows or should know are intended for distribution or sale in the state in violation of § 67-4-2602(c).     A violation of this section shall be a Class B misdemeanor.
TN Code § 67-4-2607 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 26 - Tobacco Settlement Funds|§ 67-4-2607. Admissibility Into Evidence of Licensed Cigarette Distributor Reports Filed With the Department of Revenue

 Notwithstanding any other law or rule of evidence to the contrary, a copy of a licensed distributor report filed with the commissioner pursuant to § 67-4-2604(a) shall be admitted into evidence for the purpose of proving the total number of cigarettes by brand family, or, in case of roll your own, the equivalent stick count, for which the licensed agent affixed Tennessee tax stamps during the previous calendar month or otherwise paid the tax due for cigarettes, as a non-hearsay document in all judicial and administrative proceedings.
TN Code § 67-4-2609 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 26 - Tobacco Settlement Funds|§ 67-4-2609. Authority to Execute Search Warrants for Purposes of Enforcing Part

 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.
TN Code § 67-4-2610 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 26 - Tobacco Settlement Funds|§ 67-4-2610. Persons Enforcing Part Have Power and Authority of Police Officers — Concurrent Authority of Highway Patrol — Authority to Be Armed

  Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power and authority as police officers to enforce this part.   The highway patrol shall likewise have concurrent authority to assist in the enforcement of this part.   Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce this part, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing this part.   Nothing in this part shall be construed to limit the authority of the department of revenue or the attorney general's office as otherwise provided by law.
TN Code § 67-4-2701 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 27 - Aviation Fuel [Effective on July 1, 2021.]|§ 67-4-2701. Privilege Tax on Gross Charge for Aviation Fuel — “Gross Charge” Defined. [Effective on July 1, 2021.]

 There is levied a privilege tax of four and one-half percent (4.5%) of the gross charge for the sale, use, consumption, distribution and storage of aviation fuel used in the operation of airplane or aircraft motors. For the purpose of this part, “gross charge” shall include the actual price paid for the aviation fuel without any deductions from the actual price paid, except for federal excise tax.
TN Code § 67-4-2702 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 27 - Aviation Fuel [Effective on July 1, 2021.]|§ 67-4-2702. Collection — Notice to Customer Regarding Payment of Tax — Payment by Purchaser — Transactional Tax. [Effective on July 1, 2021.]

  The taxes levied in this part shall be collected from the dealer as defined in § 67-6-102, and paid at the time and in the manner provided in this part. The tax imposed by this chapter shall be collected by the dealer from the consumer insofar as it can be done.   The dealer shall indicate in some definite manner whether the customer is paying this privilege tax. This indication shall be stated on the ticket, invoice, or other record given to the customer.   The tax levied by this section shall be paid by the purchaser in those cases where the seller of the aviation fuel is not liable to collect the tax.   The tax levied by this part is a transactional tax in lieu of the sales or use tax and shall be considered a sales or use tax for purposes of reciprocity and giving credit for sales or use tax paid.
TN Code § 67-4-2703 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 27 - Aviation Fuel [Effective on July 1, 2021.]|§ 67-4-2703. Payment of Tax. [Effective on July 1, 2021.]

  The taxes levied under this part shall be due and payable monthly, on the first day of each month, and for the purposes of ascertaining the amount of tax payable under this part, it shall be the duty of all dealers on or before the twentieth day of each month to transmit to the commissioner returns showing the gross charges arising from the sale of aviation fuel taxable under this part during the preceding calendar month.   Each dealer shall also remit the amount of tax due with each return required in subsection (a). If the taxes due with the return are not remitted to the commissioner before the due date of the return, the return shall be considered delinquent and penalty and interest shall attach to the taxes due as provided by law.   Each dealer of aviation fuel shall include on the return a statement under penalty of perjury, evidencing the total amount in gallons of aviation fuel sold and the dollar amount collected from the sales, and any other information as may be required by the commissioner on forms prescribed by the department.
TN Code § 67-4-2704 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 27 - Aviation Fuel [Effective on July 1, 2021.]|§ 67-4-2704. Administration and Enforcement — Rules and Regulations — Examination of Books and Records. [Effective on July 1, 2021.]

  The commissioner of revenue shall administer and enforce the assessment and collection of the taxes levied by this part.    The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this part, and for the collection of the taxes imposed by this part.   Rules and regulations not inconsistent with this part when promulgated by the commissioner, and approved by the attorney general and reporter, shall have the force and effect of law.     The commissioner is empowered to examine the books and records of any person subject to this part.
TN Code § 67-4-2705 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 27 - Aviation Fuel [Effective on July 1, 2021.]|§ 67-4-2705. Determination of Tax Liability — Assessments. [Effective on July 1, 2021.]

  When any person fails to file any form, statement, report or return required to be filed with the commissioner, after being given written notice of the failure to file, the commissioner is authorized to determine the tax liability of the person from whatever source of information may be available to the commissioner or the commissioner's delegates.   An assessment made by the commissioner pursuant to this authority shall be binding as if made upon the sworn statement, report or return of the person liable for the payment of the tax; and any person against whom the assessment is lawfully made shall thereafter be estopped to dispute the accuracy thereof, except upon filing a true and accurate return, together with supporting evidence that the commissioner may require, indicating precisely the amount of the alleged inaccuracy.
TN Code § 67-4-2706 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 27 - Aviation Fuel [Effective on July 1, 2021.]|§ 67-4-2706. Duty to Keep and Preserve Records. [Effective on July 1, 2021.]

  It is the duty of every person required to pay a tax under this part to keep and preserve records showing the gross amount of tax owed to the state, and the amount of the person's gross charges taxable under this part, and other books of account that may be necessary to determine the amount of the tax under this part, and all those books and records shall be open to inspection at all reasonable hours to the commissioner or any person duly authorized by the commissioner.   The books and records shall be maintained by the taxpayer for a period of three (3) years from December 31 of the year in which the taxpayer is responsible for paying the tax on the transaction or transactions represented by the record.
TN Code § 67-4-2707 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 27 - Aviation Fuel [Effective on July 1, 2021.]|§ 67-4-2707. Deposits to Transportation Equity Fund. [Effective on July 1, 2021.]

 The tax collected under this part shall be deposited to the transportation equity fund.