reglab/housing_qa huggingface dataset:
TN Code § 67-4-1704 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1704. Penalties and Interest

  Penalties and interest shall be assessed and collected by the commissioner of revenue on delinquent or deficient taxes in accordance with chapter 1 of this title.   At the time the department of revenue assesses the tax liability, including any applicable penalty and interest, the department shall notify the taxpayer in writing that the failure to cure the tax delinquency or deficiency prior to the renewal date of the license or registration may result in the appropriate licensing board or agency holding the taxpayer's application for renewal of the license or registration in abeyance.   For purposes of this section, “cure” means:  Payment in full of the tax delinquency or deficiency, including any accrued penalty and interest;   Entering into an agreement with the department to pay the tax liability in installments over an extended period, or other agreement acceptable to the department and the taxpayer; or   The abatement of the tax liability by the department as required by law.     The commissioner of revenue shall on a monthly basis compile and transmit to the appropriate licensing board or agency a list of taxpayers who are delinquent ninety (90) days or more from the due date of the tax and have either not pursued a remedy under § 67-1-1801 or remain liable for such tax at the conclusion of such remedy; provided, however, that such list shall not include any taxpayer who has made all installment payments due and payable under an agreement with the department to pay the tax liability in installments over an extended period. The appropriate licensing board or agency shall not process and shall hold in abeyance the application for renewal of the license or registration of any taxpayer appearing on the list.   Any taxpayer whose application for renewal of the license or registration is held in abeyance under subsection (d) may, upon curing the tax delinquency or deficiency as defined in subsection (c), obtain a tax clearance from the department. Upon receipt of the tax clearance, the appropriate licensing board or agency shall resume processing the taxpayer's application for the renewal of the license or registration in accordance with applicable rules and regulations.   The Supreme Court has established rules to suspend the license of an attorney who fails to pay the privilege tax. The Supreme Court is encouraged to establish additional rules, as the court may determine necessary, to further promote the timely payment of the tax by licensed attorneys.
TN Code § 67-4-1705 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1705. Tax Not a Regulatory Fee

 The taxes levied by this part shall not be construed to be a regulatory fee.
TN Code § 67-4-1706 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1706. Additional Tax

 The taxes levied by this part are in addition to all other taxes and fees levied by law.
TN Code § 67-4-1707 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1707. Rules and Regulations

 The commissioner of revenue is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part.
TN Code § 67-4-1708 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1708. Applicability

  The privilege tax levied by this part upon the privilege of engaging in certain occupations requiring registration or a license do not apply to a person so registered or licensed, if the person is inactive or retired pursuant to the regulations of the appropriate licensing board.   Notwithstanding any provisions of this part to the contrary, any professional fee levied by this part upon persons licensed as real estate brokers shall be levied only upon such licensees who act as principal brokers pursuant to § 62-13-309.   Notwithstanding any provision of this part or any other law to the contrary, the privilege tax levied by this part does not apply to any person who is in the armed forces of the United States, or is called into active military service of the United States, as defined in § 58-1-102, from a reserve or national guard unit, for more than one hundred eighty (180) days during the three hundred sixty five (365) days prior to the due date of the tax set forth in § 67-4-1703(a).
TN Code § 67-4-1709 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1709. Liability for Tax by Certain Individuals — Employer's Option to Remit

  Each individual licensed or registered to engage in a vocation, profession, business, or occupation listed in § 67-4-1702(a) shall be liable for the tax. Any employer, including any governmental entity, may choose to remit the tax imposed by this part on behalf of persons subject to the tax who are employed by such employer.   State agencies, including without limitation the University of Tennessee and the state university and community college system, are authorized to pay the privilege tax levied in this part on behalf of full-time state employees who are subject to the tax and who use the certification in their job duties, if an appropriation for such purpose is made in the general appropriations act. The payment by a state department or agency is subject to approval by the department or agency head and to this part.
TN Code § 67-4-1710 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1710. Exemption for Medical Practitioners Issued a Special Volunteer License for Practice at a Free Health Clinic

 A medical practitioner who has been issued a special volunteer license for practice at a free health clinic, as such terms are defined in title 63, chapter 1, part 2, shall be exempt from the tax imposed by this part.
TN Code § 67-4-1711 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1711. Implementation of Professional Privilege Tax Incentive for Participation in College Savings Plans

  The department shall assist the board of trustees of the college savings trust fund program in the implementation a professional privilege tax incentive established under § 49-7-805(4) that shall include, but not be limited to, college savings plan inserts in the department's professional privilege tax notifications, providing college savings plan incentives information with any web site tax payment form, sending other notifications about college savings incentives by electronic means, and providing information about college savings incentives through any other web-based means.   For any insert included in the mailing of renewal notices that causes the total postal weight to be over one ounce (1 oz.) as permitted by the United States postal service, the board of trustees of the college savings trust fund program shall pay the increased cost of mailing.
TN Code § 67-4-1712 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1712. Notification Regarding Annual Privilege Tax

 On or before May 1 of each year, the department shall notify each person subject to the annual privilege tax levied by this part of the amount owed, the due date, and any requirement for electronic filing or payment. The notification shall be in writing and may be sent by e-mail or United States mail. The appropriate licensing board or agency shall not be required to provide this or any similar notification.
TN Code § 67-4-1901 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 19 - Rental Car Tax|§ 67-4-1901. Collection and Remittance of Surcharge or Tax — Definition

  Businesses engaged in the rental of motor vehicles shall collect and remit a three percent (3%) surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four (4) or under as defined by § 55-4-113 or trailers as defined in § 55-1-105 for periods of thirty-one (31) days or less when the vehicle is delivered to the renter in this state. The surcharge or tax shall apply to the gross proceeds from the rental agreement, excluding any sales taxes imposed by chapter 6 of this title. The surcharge or tax as applied in this subsection (a) does not apply to entities or shared vehicle owners engaged in peer-to-peer car sharing or to any gross proceeds from peer-to-peer car sharing.   Any charges related to the rental, including gas, insurance, and other related charges shall be included in the gross proceeds subject to the surcharge or tax, whether or not set out in a separate contract. The surcharge or tax shall not be included in the tax base for purposes of taxes imposed by chapter 6 of this title.   As used in this part:  “Commissioner” means the commissioner of revenue;   “Peer-to-peer car sharing” means the authorized use of a vehicle by an individual other than the vehicle's owner through a peer-to-peer car sharing program;   “Peer-to-peer car sharing program” means a business platform that connects motor vehicle owners with drivers to enable the sharing of motor vehicles for financial consideration; and   “Shared vehicle owner” has the same meaning as defined in § 55-12-301.     Notwithstanding Section 2 of Chapter 325 of the Public Acts of 2001, on or after April 14, 2016, the department of revenue shall not be required to submit a report to the finance, ways and means committees of the house of representatives and the senate concerning the revenue effects of the amendments made to this section by Chapter 325 of the Public Acts of 2001.
TN Code § 67-4-1902 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 19 - Rental Car Tax|§ 67-4-1902. Filing of Quarterly Returns and Remittances

 Quarterly returns and remittances shall be filed by each business with the commissioner on or before the fifteenth day of the month following the close of the quarter, upon forms prescribed, prepared and furnished by the commissioner.
TN Code § 67-4-1903 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 19 - Rental Car Tax|§ 67-4-1903. Credit Against Surcharge or Tax

 A credit shall be allowed against the surcharge or tax collected for county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents. The credit shall be calculated on an annual basis for all county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents paid for vehicles registered in Tennessee by the business.
TN Code § 67-4-1904 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 19 - Rental Car Tax|§ 67-4-1904. Regulations

 The commissioner shall promulgate those regulations necessary to implement this part.
TN Code § 67-4-1905 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 19 - Rental Car Tax|§ 67-4-1905. Disposition of Revenues

  All revenue received by the commissioner from this surcharge or tax shall be deposited into the state general fund, except as provided in subsection (b).   In each fiscal year, one and one-half million dollars ($1,500,000) shall be allocated to the department of safety to be used exclusively to train, equip, and pay members of the Tennessee highway patrol.
TN Code § 67-4-1906 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 19 - Rental Car Tax|§ 67-4-1906. Exemptions

 This part does not apply to the rental of motor vehicles to a church, or the rental of motor vehicles to a nonprofit religious organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code, codified in 26 U.S.C. § 501(c)(3), and is currently operating under it; provided, that the church or nonprofit religious organization holds a current certificate of sales or use tax exemption from the department of revenue pursuant to § 67-6-322.
TN Code § 67-4-2001 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 20 - Excise Tax Law of 1999|§ 67-4-2001. Short Title

 This part shall be known and may be cited as the “Excise Tax Law of 1999.”
TN Code § 67-4-2002 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 20 - Excise Tax Law of 1999|§ 67-4-2002. Tax for State Purposes Only

 The tax imposed in this part is a state tax for state purposes only and no county, municipality or taxing district shall have power to levy any like tax.
TN Code § 67-4-2003 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 20 - Excise Tax Law of 1999|§ 67-4-2003. Administration by Department of Revenue — Forms and Reports

  The supervision and collection of the tax imposed by this part is under the direction of the department of revenue, and such department has the authority and power to prescribe forms upon which entities liable for the tax imposed shall make reports of such facts and information as will enable the commissioner to ascertain the correctness of the amount reported and paid by such entities.   The commissioner may, within the commissioner's discretion, require any taxpayer to file with its Tennessee excise tax return, a copy of the federal tax forms filed with the internal revenue service for the same tax year.   All persons subject to the tax imposed by this part shall register with the department of revenue by completing and filing a registration information form prescribed by the department. Such form shall be filed with the department within sixty (60) days after July 1, 1999, or within fifteen (15) days after the date the person becomes subject to the tax, whichever date occurs last; provided, that persons registered under prior law, or who have filed a return under prior law, are not required to register for the tax imposed by this part.
TN Code § 67-4-2005 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 20 - Excise Tax Law of 1999|§ 67-4-2005. Doing Business in State Is Taxable Privilege

 Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, is declared to be a taxable privilege. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.
TN Code § 67-4-2010 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 20 - Excise Tax Law of 1999|§ 67-4-2010. Taxation of Persons Doing Business Outside State

  Any taxpayer having business activities that are taxable both inside and outside the state of Tennessee shall allocate or apportion its net earnings or losses as provided in this part. A taxpayer is considered taxable in another state only if the taxpayer is conducting activities in that state that, if conducted in Tennessee, would constitute doing business in Tennessee and would subject the taxpayer to either Tennessee's franchise tax or excise tax.   Nonbusiness receipts shall not be included in the numerator or denominator of any apportionment formula.
TN Code § 67-4-2016 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 20 - Excise Tax Law of 1999|§ 67-4-2016. Collection — Dissolved Entities

  The commissioner is empowered and it is the commissioner's duty to collect the tax, together with penalty and interest, levied under this part from any officer, stockholder, partner, member, principal, or employee of a taxpayer that is out of business or has dissolved, liquidated, otherwise terminated at a time when it has refused or failed to pay the excise tax levied under this part, and any such officer, stockholder, partner, member, principal, or employee has received property belonging to the taxpayer, but such collection shall be limited to the value of the property received.   The commissioner is empowered to certify to the secretary of state the name of any taxpayer that fails or refuses to file any statement or return or to pay any fee or tax required by this part; however, no certification shall be issued until such statement, return, or tax has remained delinquent for a period of ninety (90) days.   At the time of such certification to the secretary of state, the commissioner shall give notice to the taxpayer of the action taken. Thereupon, the charter or certificate of such taxpayer or its domestication in Tennessee shall stand as automatically dissolved or revoked and the secretary of state shall note such revocation or dissolution upon the secretary of state's records.   At any time after the date of revocation or dissolution, such charter or certificate or domestication may be reinstated upon the filing of all reports and the payment of all fees, taxes, penalty and interest due the state; provided, that the title has not been taken by another taxpayer.
TN Code § 67-4-2019 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 20 - Excise Tax Law of 1999|§ 67-4-2019. Exemption for Distributions to Publicly Traded Real Estate Investment Trust (Public Reit)

 There shall be exempt from the payment of the excise tax levied under this part any person treated as a partnership for federal tax purposes that directly or indirectly distributes one hundred percent (100%) of its net earnings or net losses to a public REIT.
TN Code § 67-4-2101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2101. Short Title

 This part shall be known and may be cited as the “Franchise Tax Law of 1999.”
TN Code § 67-4-2102 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2102. Tax for State Purposes Only

 The tax imposed in this part is a state tax for state purposes only and no county or municipality or taxing district shall have power to levy any like tax.
TN Code § 67-4-2104 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2104. Doing Business in Tennessee a Taxable Privilege

 Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, are declared to be taxable privileges. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.
TN Code § 67-4-2107 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2107. Tax Diminished by Operating Deficits or Business Losses Deemed Impairment of Capital

  Where a corporation doing business without surplus or undivided profits has had the value of its capital stock impaired by operating deficits or other business losses, such as fire, flood, tornado, or other natural disasters, and where such deficit or loss is carried upon the books and records of the corporation as an impairment of capital, the measure of the tax shall be diminished by such loss or deficit.    If the capital stock of a corporation that is a subsidiary of another corporation or closely affiliated with another corporation by stock ownership is inadequate for its business needs apart from credit extended or indebtedness guaranteed by the parent or an affiliated corporation, in determining the amount of capital, surplus and undivided profit of such corporation with respect to its liability for the tax imposed by this part, there shall be included in the measure of the tax the indebtedness owed to or guaranteed by the parent or an affiliated corporation. If necessary to apportion such indebtedness, the methods of allocation set forth in this part shall be used.   [Deleted by 2013 amendment, effective May 13, 2013.]
TN Code § 67-4-2110 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2110. Apportionment for Persons Doing Business Outside State

  Any taxpayer having business activities that are taxable both inside and outside the state of Tennessee shall allocate or apportion its net worth as provided in this part. A taxpayer is considered taxable in another state only if the taxpayer is conducting activities in that state that, if conducted in Tennessee, would constitute doing business in Tennessee and would subject the taxpayer to either Tennessee's franchise tax or excise tax.   Nonbusiness receipts shall not be included in the numerator or denominator of any apportionment formula.
TN Code § 67-4-2115 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2115. Filing of Return

  The franchise tax return shall be filed as provided in § 67-4-2015. On any return covering less than a twelve-month period, including the return of a taxpayer in final return status, but excluding any return based on a fifty-two to fifty-three-week year, the franchise tax shall be prorated to cover the proportionate part of the year covered by the return. In the event the taxpayer's taxable year is closed within less than twelve (12) months of incorporation, formation, domestication, or commencing of business, the franchise tax of a domestic entity shall be prorated to cover the proportionate part of the year since the date of incorporation or formation, or the date of commencing business, whichever occurred first. The franchise tax of a taxpayer formed outside of Tennessee shall be prorated to cover the proportionate part of the year since beginning business in this state. On any return where the franchise tax is prorated, annualization of rent paid shall be required when determining the minimum franchise tax measure under § 67-4-2108. Proration of the franchise tax and annualization of rent paid shall be computed by a fraction based on a days method.   If a person or taxpayer in final return status effects a complete liquidation that is initiated and completed on the same date, then the franchise tax shall be computed utilizing net worth, or the minimum franchise tax base under § 67-4-2108, on the date immediately preceding the liquidating event; otherwise, on any return of a taxpayer in final return status, the franchise tax shall be computed by using the average monthly value of net worth or the average monthly value of the real and tangible property owned in Tennessee. Such average monthly value shall be determined by totaling the value of net worth as of the final day of each month of the tax period, or the book value of the real and tangible property owned in Tennessee as of the final day of each month of the tax period, and then dividing that total by the number of months in the tax period. In the event the taxpayer is part of an affiliated group that has elected to compute its net worth on a consolidated basis, such election shall not apply to the taxpayer while it is in final return status unless the entire affiliated group is in final return status during the same tax period, in which case the election shall continue to apply to the taxpayer.