reglab/housing_qa huggingface dataset:
TN Code § 67-6-351 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-351. Drugs Used by Veterinarians

 67-6-384. Spallation neutron source facility.   67-6-392. Exemption for detailing and repair services on motor vehicles held for resale.   67-6-522. Delinquent dealers.   67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-384 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-384. Spallation Neutron Source Facility

 67-6-392. Exemption for detailing and repair services on motor vehicles held for resale.   67-6-522. Delinquent dealers.   67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-392 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-392. Exemption for Detailing and Repair Services on Motor Vehicles Held for Resale

 67-6-522. Delinquent dealers.   67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-522 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-522. Delinquent Dealers

 67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-528 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-528. Common Carriers Seeking Reduced Rate — Applications — Certificates. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

 67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-531 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-531. Contracts for Collection of Sales and Use Taxes

 67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-712 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-712. Distribution of Revenue. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

 67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-714 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-714. Local Option Tax Exemption for Cable or Wireless Cable Television Services. [Effective Until July 1, 2021.]

 67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-7-101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-101. “Coal Products” — Defined

 As used in this part, unless the context otherwise requires, “coal products” means coal ore and any other substance that might be severed from the earth by the process of producing salable coal, by whatever method of severance used.
TN Code § 67-7-102 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-102. Administration

  Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable for the administration of this part.   All administrative provisions of all laws contained in all the other chapters of this title relating to collection by the commissioner of all taxes, licenses, fees and interest and penalties therefor, including, but not limited to, chapter 1, part 14 of this title and all other requirements and duties imposed upon taxpayers therein, shall apply to all persons liable for taxes under this part.   The commissioner shall exercise the power and authority and perform all the duties with respect to taxpayers under this part as are provided in all the other chapters of this title, except where there is conflict, and then this part shall control.
TN Code § 67-7-103 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-103. Tax Levied — Lien Created

  There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state.   The tax shall accrue at the time the coal products are severed from the earth and in their natural or unprocessed state.   The tax levied shall be a lien upon all coal products severed in this state and upon all property from which they are severed, including, but not limited to, mineral rights of the producer, and such lien shall be entitled to preference over all judgments, encumbrances or liens whatsoever created.
TN Code § 67-7-104 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-104. Measure of Tax. [Current Version. See Second Version of Section and Compiler's notes.]

 The measure of the tax on all coal products severed from the ground in this state shall be:   On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;   On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and   On or after July 1, 2013, one dollar ($1.00) per ton.
TN Code § 67-7-104 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-104. Measure of Tax. [Contingent Amendment. See First Version of Section and Compiler's notes.]

  The measure of the tax on all coal products severed from the ground in this state shall be:  On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;   On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and   On or after July 1, 2013, one dollar ($1.00) per ton.      On or after the effective date of this subsection (b)[See Compiler's Notes], in addition to the tax payable under subdivision (a)(3), each operator shall remit an assessment in the following amount:  For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and   For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton.     The assessment shall be due and payable in the same manner as the coal severance tax under § 67-7-106.
TN Code § 67-7-105 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-105. Liability for Tax

 Every interested owner shall be liable for this tax to the extent of such owner's interest in such products. The owner shall become liable at the time the coal products are severed from the earth and ready for sale, whether before processing or after processing, as the case may be.
TN Code § 67-7-106 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-106. Returns — Payment of Tax

  The tax levied by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the coal is severed from the soil.    For the purpose of ascertaining the amount of tax payable, it is the duty of all operators to transmit to the commissioner, on or before the fifteenth day of the month next succeeding the month in which the tax accrues, a return upon forms provided by the commissioner.   A separate return shall be filed for each county from which coal is severed showing the month or period covered, the total number of tons of all coal products severed from each production unit operated, owned or controlled by the taxpayer during the period covered, the county in which produced, the amount of the tax, and such other information as the commissioner may require.   A copy of such separate return shall also be sent by the operator to the county trustee of the county from which the coal is severed.     The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.
TN Code § 67-7-107 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-107. When Tax Levied Becomes Delinquent

 The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
TN Code § 67-7-108 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-108. Violations — Criminal Penalties

  Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed by this part, who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by law or regulation, in addition to other penalties provided by law, commits a Class C misdemeanor.   Any person who willfully or fraudulently makes and signs a return, not believing such return to be true and correct as to every material fact, commits a felony and is subject to the penalties prescribed for perjury under the law of this state.   For purposes of this section, “person” also includes an officer or employee of a corporation or a member or employee of a partnership who is under duty to perform the act in respect to which the violation occurs.
TN Code § 67-7-109 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-109. Injunctions

  If the nonpayment of the tax is due to an intent to evade payment, the person liable for such payment may be restrained and enjoined from severing coal from a production unit from which coal has been severed and sold and upon which the tax is due.   Restraint proceedings shall be instituted in the name of the state by the attorney general and reporter upon the request of the commissioner.
TN Code § 67-7-110 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-110. Apportionment of Revenue. [Current Version. See Second Version of Section and Compiler's notes.]

  The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed.   All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (½) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (½) of all revenues collected shall be used for highway and stream cleaning systems of the county.   Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county.
TN Code § 67-7-110 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 1 - Coal Severance Tax|§ 67-7-110. Apportionment of Revenue. [Contingent Amendment. See First Version of Section and Compiler's notes.]

  The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed.   All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (½) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (½) of all revenues collected shall be used for highway and stream cleaning systems of the county.   Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county.   All of the moneys received from the payment of the assessment levied by § 67-7-104(b) shall be transferred to the treasurer for deposit in the coal mining protection fund, created by § 59-8-132, to be used for the administration and enforcement of the requirements of the Primacy and Reclamation Act of Tennessee, compiled in title 59, chapter 8, part 1.
TN Code § 67-7-201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-201. Tax Authorized — Use and Benefit — Allocation

  Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction. The tax shall be levied for the use and benefit of the county only, to be allocated and applied to its county road fund, and all revenues collected from the tax, except deductions for administration and collection provided for in this part shall be allocated to the county.   Notwithstanding subsection (a), in any county having a population of not less than fourteen thousand nine hundred twenty-five (14,925) nor more than fourteen thousand nine hundred forty (14,940), according to the 1980 federal census or any subsequent federal census, the county legislative body may, by resolution adopted by a two-thirds (2/3) vote, allocate such revenues to the county road fund, the county general fund or any other fund of the county.   Any county legislative body that has authorized a tax under this part is further authorized to repeal such tax by adopting a resolution by a two-thirds (2/3) majority of its members. The tax levied under this part shall cease to be imposed at one minute past midnight (12:01 a.m.) on the first day of the month following such action and the resolution shall include such date and time. The repeal of the tax shall have no effect on tax liabilities that occurred prior to the effective date of repeal, or collection actions on such taxes subsequent to the date of repeal. The presiding officer of the county legislative body shall deliver a certified copy of such resolution to the department of revenue.
TN Code § 67-7-202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-202. Definitions — Levy of Tax — Exemptions

  “Sand, gravel, sandstone, chert and limestone” means sand, gravel, sandstone, chert and limestone severed from the earth in the process of producing a salable product by whatever means of severance used. It does not include, however, any mineral taxed under § 60-1-301 or part 1 of this chapter; any lime or limestone used for agricultural purposes; any lime or limestone used for pollution control or abatement purposes; any burnt lime, any hydrated lime or any lime or limestone used for the manufacture of cement, glass, fiberglass, rubber, paper, filler for paint, caulking, putty and roofing; rock dust for settling coal dust in underground mines or similar uses requiring chemical purity.   The tax shall be levied upon the entire production in the county regardless of the place of sale or the fact that delivery may be made outside the county, except that no tax shall be due on any sand, gravel, sandstone, chert and limestone sold for use outside this state.   Notwithstanding subsection (b), or any other provision to the contrary, any sand, gravel, sandstone, chert or limestone severed from the earth by the contractor and moved from one place to another on the same construction job site, or any sand, gravel, sandstone, chert, limestone, or any other kind of material when severed and used for fill by the contractor, whether from the same construction or job site or any site other than a commercial quarry, shall be exempt from mineral severance tax under this chapter.
TN Code § 67-7-203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-203. Rate of Tax — Liability of Owners — Payment of Tax

  The rate of the tax shall be set by the county legislative body, but shall not exceed fifteen cents (15¢) per ton on sand, gravel, sandstone, chert or limestone severed from the ground in the county.   Every interested owner shall become liable at the time the sand, gravel, sandstone, chert or limestone is severed from the earth and ready for sale.    The tax shall be payable at the time of sale and delivery.   The department of revenue shall use the accounting principle known as “first in-first out” in determining the tax payable on stockpiles or inventories of sand, gravel, sandstone, chert or limestone existing on the effective date of the tax in the county.
TN Code § 67-7-204 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-204. Administration and Collection of Tax

 Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part.
TN Code § 67-7-205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-205. Returns

 For the purpose of ascertaining the amount of tax payable, it is the duty of all operators in the county to transmit to the department on or before the fifteenth day of the month next succeeding the month in which the tax accrues a return upon the forms provided by the department. The return shall show the month or period covered, the total number of tons of each type of sand, gravel, sandstone, chert and limestone sold from each production unit operated, owned or controlled by the taxpayer during the period covered, the amount of the tax and such information as the department may require. The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.
TN Code § 67-7-206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-206. When Tax Levied Becomes Delinquent — Interest and Penalties

  The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.   All interest and penalties collected with respect to the tax imposed by this part shall be retained by the department to help defray the expenses of administration and collection.
TN Code § 67-7-207 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-207. Disposition of Taxes, Interest and Penalties — Adjustments

  All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted quarterly to the county trustee as soon as practical following the end of a calendar quarter.   These revenues shall become a part of the county road fund of the county, and shall be used for the construction, maintenance and repair of the county system.   Any adjustment of taxes, interest or penalties that is necessary to adjust any error in collection or disbursement may be made at a subsequent collection or disbursement.
TN Code § 67-7-208 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-208. Tax Inapplicable as to Certain Existing Contracts

  Any tax levied by authority of this part shall not apply to any sand, gravel, sandstone, chert and limestone severed to meet the obligations of any written contract for sale of the product entered into prior to June 5, 1984.   Any sand, gravel, sandstone, chert or limestone that has been severed and on which any severance tax has accrued prior to June 5, 1984, in the county in which the severance has occurred shall be exempt from this part, if such tax has been paid.
TN Code § 67-7-209 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-209. Conflicting Private or Local Acts

 Any private or local acts in conflict with this part are repealed.