reglab/housing_qa huggingface dataset:
TN Code § 67-1-1705 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 17 - Disclosure of Tax Returns and Tax Information|§ 67-1-1705. Disclosure for Tax Enforcement

  A return or tax information shall be open to inspection by or disclosure to the attorney general and reporter, and to any of the several district attorneys general, when officially engaged in, and solely for their use in, preparation for any proceeding, or investigation that may result in such a proceeding, before a grand jury or any court of law or equity in a civil or criminal matter involving tax administration, collection or prosecution for violation of the state tax laws, but only if:  The taxpayer is or may be a party to such proceeding;   The treatment of an item reflected on such return is or may be related to the resolution of an issue in the proceeding or investigation; or   Such return or tax information relates or may relate to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer that affects, or may affect, the resolution of an issue in such proceeding or investigation.     An officer or employee of the department may, in connection with the officer's or employee's official duties relating to an audit, collection activity, or civil or criminal tax investigation or the investigation of any offense or matter under the tax laws of this state, disclose tax information to the extent that such disclosure is necessary in obtaining information, that is not otherwise reasonably available, with respect to the correct determination of tax, liability for tax, or the amount to be collected. Such officer or employee may also disclose tax information when disclosure is required to assure compliance with the tax laws of this state through:  The release of specific tax information; or   Publishing of a bulletin or list identifying persons recognized by the department as qualified sellers, limited users, dealers, and distributors qualified to receive taxable substances, indicating the extent to which they are bonded, or listing similar categories of persons and kinds of data.     Investigative records of the special investigations unit of the department relating to potential criminal prosecutions of persons for violation of the tax laws of this state are confidential and may not be disclosed to any person, notwithstanding any provision of this part to the contrary, except in the exercise of the discretion of the commissioner so as not to seriously impair tax administration.
TN Code § 67-1-1706 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 17 - Disclosure of Tax Returns and Tax Information|§ 67-1-1706. Disclosure to Parties in Interest

  If a notice of lien has been filed pursuant to law, the amount of the outstanding obligation secured by such lien may be disclosed to any person or that person's agent who has a right in the property subject to such lien or intends to obtain a right in such property.   If any taxpayer is required to submit a bond to secure the payment of any taxes that may be due to the department, the amount of the outstanding obligation of the taxpayer may be disclosed to any person who stands as surety on the bond for such taxpayer.
TN Code § 67-1-1708 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 17 - Disclosure of Tax Returns and Tax Information|§ 67-1-1708. Manner of Disclosure — Legal Effect

  Requests for the inspection or disclosure of a return or tax information and such inspection or disclosure shall be made in such manner and at such time and place as shall be prescribed by the commissioner.   A reproduction or certified reproduction of a return shall, upon written request, be furnished to any person to whom disclosure or inspection of such return is authorized by law. A reasonable fee may be prescribed by the commissioner for furnishing such reproduction or certified reproduction.   Tax information disclosed to any person under the provisions of law may be provided in the form of written documents, reproductions of such documents, films or photo impressions, or electronically produced tapes, discs or records, or by any other mode or means which the commissioner determines is necessary or appropriate. A reasonable fee may be prescribed by the commissioner for furnishing such tax information.   Any reproduction of any return, document or other material made in accordance with this section shall have the same legal status as the original, and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence.
TN Code § 67-1-1709 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 17 - Disclosure of Tax Returns and Tax Information|§ 67-1-1709. Violations — Penalties

  It is a Class E felony for any person who has, or had at any time, access to any return or tax information to disclose to any person, except as authorized by law, any such return or tax information. If such offense is committed by any officer or employee of the state or any other officer or employee described in § 67-1-1702(a), the officer or employee shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.   It is a Class E felony for any person to offer any item of material value in exchange for any return or tax information and to receive as a result of such solicitation any such return or tax information.   It is a Class E felony for any employee of the department willfully to inspect any return or tax information, except when the employee has a good faith and objectively reasonable basis for believing such inspection is in furtherance of the employee's duties or responsibilities.
TN Code § 67-1-1710 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 17 - Disclosure of Tax Returns and Tax Information|§ 67-1-1710. Confidentiality of Attorney-Client Communications

  In determining taxpayer liability of any professional practitioner licensed by the state of Tennessee, the commissioner shall have no authority to obtain access to legally privileged information, as provided for in § 23-3-105 or to confidential client information, as provided for in statute or professional rules, including the rules of the Tennessee supreme court. Confidential client information includes, but is not limited to, the identity of a client, the nature of the matter for which representation was sought, or any information obtained by counsel in the course of the client's representation.   When the provisions of subsection (a) are asserted, the disclosure of any information shall be made only after a court order compelling disclosure of such information is final. In an action to compel such disclosure, the client affected by the disclosure has the right to intervene anonymously; any examination of the information shall be conducted in camera; and the commissioner shall have the burden of proof to show, by clear and convincing evidence, that the information sought is not privileged or confidential client information.
TN Code § 67-1-1711 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 17 - Disclosure of Tax Returns and Tax Information|§ 67-1-1711. Disclosure by Commissioner

 The commissioner is authorized to disclose tax administration information, other than returns and tax information, if the commissioner determines that such disclosure is in the best interests of the state; provided, that no law shall be construed to require disclosure of criteria or standards used or to be used for the selection of returns or persons for audit or examination, or data used or to be used for determining such criteria or standards, if the commissioner determines that such disclosure will impair assessment, collection, or enforcement under state tax laws.
TN Code § 67-1-1712 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 17 - Disclosure of Tax Returns and Tax Information|§ 67-1-1712. Certified Service Provider

  A certified service provider and the department shall comply with the privacy policy of the Streamlined Sales and Use Tax Agreement, and the policy is enforceable by the attorney general and reporter.   Returns and tax information of a Model 1 seller may be disclosed to the seller's certified service provider.
TN Code § 67-1-1803 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 18 - Taxpayer Remedies for Disputed Taxes|§ 67-1-1803. Jurisdiction — Certification of Refunds — Attorneys' Fees — Statute of Limitation Tolled — Appeals — Expedited Proceedings

  Subject matter jurisdiction shall be, and the venue of suits filed pursuant to this part shall lie, in the chancery court in either Davidson County or in the county in Tennessee of the taxpayer's domicile or in the county in which the taxpayer has the taxpayer's principal place of business in Tennessee.   If it is determined that the taxes for which a claim for refund was made pursuant to § 67-1-1802, or as to which suit proceeded as a timely suit for refund pursuant to § 67-1-1801(i), were not due from the taxpayer to the commissioner of revenue for any reason going to the merits of the tax, then the court shall certify of record that the tax was wrongfully paid and ought to be refunded, together with interest on the tax calculated forty-five (45) days from the date of filing a claim for refund or date of waiver by the commissioner pursuant to § 67-1-1802(c)(2), or on the date of payment in the case of any tax collected after suit was filed under § 67-1-1801, in accordance with § 67-1-1801(d). Thereupon, the commissioner of finance and administration shall issue such commissioner's warrant for the refund, which shall be paid in preference to all other claims on the state treasury.   For the purpose of suits brought under this part, the commissioner of revenue shall be considered a resident of each of the several counties of the state.   The court shall award to the prevailing party reasonable attorneys' fees and expenses of litigation up to twenty percent (20%) of the amount finally assessed or denied, including interest after payment. For purposes of this subsection (d), attorneys' fees shall not exceed fees calculated on the basis of reasonable hourly rates multiplied by a reasonable number of hours expended in the case and shall not be calculated by application of any premium, enhancement, or contingency. For purposes of this subsection (d), the state shall be deemed the prevailing party where the taxpayer is found by a court to be the transferee of assets conveyed in violation of title 66, chapter 3, or the tax, penalty or interest at issue in the case arises from the same underlying activity with respect to which the taxpayer or one of its officers, owners or employees was found to have committed fraud.   The filing of the suit by the taxpayer tolls all statutes of limitations as to other persons potentially liable to the taxpayer due to the occurrence from which the claim before the court arises until the final determination of the suit.   Appeals of any decision of the chancery court of suits brought under this part shall be under the Tennessee Rules of Appellate Procedure.   Hearings and determination of all proceedings brought under this part, shall be expedited to the extent feasible and proper.
TN Code § 67-1-1804 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 18 - Taxpayer Remedies for Disputed Taxes|§ 67-1-1804. Exclusivity of Procedures

 The procedure established by this part is the sole and exclusive jurisdiction for determining liability for all taxes collected or administered by the commissioner of revenue, except that the state board of equalization shall have jurisdiction concurrent with the chancery court in inheritance tax cases in which only issues of valuation are raised, as provided by § 67-8-411, and the board designated in § 67-8-116 shall have jurisdiction concurrent with the chancery court in gift tax cases in which only issues of valuation are raised, as provided by § 67-8-116.
TN Code § 67-1-1806 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 18 - Taxpayer Remedies for Disputed Taxes|§ 67-1-1806. Rules and Regulations

 The commissioner of revenue is authorized to promulgate rules and regulations and to prescribe forms to implement this part.
TN Code § 67-1-1807 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 18 - Taxpayer Remedies for Disputed Taxes|§ 67-1-1807. Applicable Laws — Conditions Precedent for Recovery — Conflicting Laws

  All taxes paid on or after January 1, 1986, shall be governed by the laws regarding refunds and suits for the recovery of taxes as set out in this part.    It shall not be a condition precedent for suit for recovery of taxes paid on or after January 1, 1986, that the taxes be paid under protest, involuntarily, or under duress.   No suit for the recovery of any tax paid prior to January 1, 1986, shall be allowed unless such tax was paid under protest.     To the extent that this section conflicts with any other law, this section shall control and supersede all such laws.
TN Code § 67-3-101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 1 - General Provisions|§ 67-3-101. Short Title

 This chapter shall be known and may be cited as the  “Petroleum Products and Alternative Fuels Tax Law.”
TN Code § 67-3-102 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 1 - General Provisions|§ 67-3-102. Purpose of Chapter — Construction

 It is the intent of the general assembly in enacting this chapter to:   Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state;   Amend prior Tennessee law to change the point of taxation of diesel fuel; and   Maintain the previously existing system of taxation of petroleum products to the greatest extent possible within the framework of the modifications listed in subdivisions (1) and (2).
TN Code § 67-3-201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 2 - Imposition of Taxes and Fees|§ 67-3-201. Gasoline Tax

  Subject to exemptions provided in part 4 of this chapter, a privilege tax is imposed upon all gasoline, fuel alcohol and substitutes therefor, imported into the state; the tax being levied when the product first comes to rest in the state. The tax shall also be imposed on all gasoline or substitutes therefor refined, manufactured, produced, or compounded in this state, and thereafter sold, stored or distributed in this state. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. The rate of the tax imposed by this section shall be:  On or after July 1, 2017, through June 30, 2018, twenty-four cents (24¢) per gallon;   On or after July 1, 2018, through June 30, 2019, twenty-five cents (25¢) per gallon; and   On or after July 1, 2019, twenty-six cents (26¢) per gallon.     No fuel shall be included in the measure of the tax liability under this section unless it shall have previously come to rest within the meaning of the commerce clause of the Constitution of the United States.
TN Code § 67-3-202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 2 - Imposition of Taxes and Fees|§ 67-3-202. Diesel Tax

  Subject to exemptions provided in part 4 of this chapter, and except as provided in subsection (c), a use tax is imposed upon all diesel fuel and all fuel other than gasoline that is suitable for use in a diesel-powered vehicle or that is used or consumed in this state to produce power for propelling motor vehicles; it being the purpose and intent of this section that the taxes being levied on taxable motor fuels under this chapter are in fact a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the state for the collection of such tax. The rate of the tax imposed by this section shall be:  On or after July 1, 2017, through June 30, 2018, twenty-one cents (21¢) per gallon;   On or after July 1, 2018, through June 30, 2019, twenty-four cents (24¢) per gallon; and   On or after July 1, 2019, twenty-seven cents (27¢) per gallon.     The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.   Notwithstanding subsection (a), diesel fuel that is indelibly dyed in accordance with internal revenue service regulations and is legal for exempt use only shall not be considered subject to the diesel tax imposed under this section, except when used by a commercial carrier to produce power for a means of transportation, as defined in the Transportation Fuel Equity Act, compiled in part 14 of this chapter, in which case a use tax of seventeen cents (17¢) per gallon is imposed on such fuel.
TN Code § 67-3-203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 2 - Imposition of Taxes and Fees|§ 67-3-203. Special Privilege Tax

 Subject to exemptions provided in part 4 of this chapter, in addition to the taxes imposed on motor fuels in §§ 67-3-201 and 67-3-202, a special privilege tax of one cent (1¢) per gallon is imposed on all petroleum products. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.
TN Code § 67-3-204 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 2 - Imposition of Taxes and Fees|§ 67-3-204. Environmental Assurance Fee

 Subject to exemptions provided in part 4 of this chapter, in addition to the taxes imposed on petroleum products in §§ 67-3-201 — 67-3-203, an environmental assurance fee as provided in § 68-215-110 is imposed on all petroleum products. The fee imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.
TN Code § 67-3-205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 2 - Imposition of Taxes and Fees|§ 67-3-205. Export Tax

 An export tax of one-twentieth of one cent (1/20 of 1¢) per gallon is levied upon all of the petroleum products, subject to the special privilege tax provided at § 67-3-203, which are stored in this state, or have come to rest after shipment in interstate commerce and are stored in this state, and are subsequently exported to points outside of this state. If with respect to these petroleum products the special privilege tax has already been paid, then nineteen-twentieths (19/20) of the special privilege tax may be credited on a monthly return, or in the alternative, refunded.
TN Code § 67-3-206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 2 - Imposition of Taxes and Fees|§ 67-3-206. Maintenance of Funding Under Highway Trust Fund

  Notwithstanding any law to the contrary, if the federal government reduces or eliminates any or all taxes imposed by title 26 of the United States Code and allocated by chapter 98 of that title of the federal highway trust fund, compiled in 26 U.S.C. § 9501 et seq., the existing state tax imposed on the sale and/or use of such products shall be adjusted so as to maintain the amount of funding for the Tennessee department of transportation generated by the federal tax. The adjustment in the state tax shall become effective simultaneously with the reduction in the federal tax. The department of revenue is directed to collect such taxes and allocate such taxes in their entirety, less the appropriate cost of administration, to the state highway trust fund for use by the department of transportation. If the federal government elects to increase any or all taxes imposed by title 26 of the United States Code and allocated by chapter 98 of that title to the federal highway trust fund after it has reduced or eliminated such taxes, the state tax on the sale and/or use of such products is reduced equal to the amount of the increase by the federal government. No amounts of revenue received pursuant to this section shall be pledged specifically to the payment of debt service on any state bond or note.   [Deleted by 2013 amendment, effective July 1, 2013.]
TN Code § 67-3-301 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 3 - Measurement of Tax|§ 67-3-301. Measurement of Gasoline Tax

 The tax imposed by § 67-3-201 on taxable gallons imported into this state by a licensed importer shall be measured and levied at the time the product first comes to rest in this state. On a product refined, produced, or compounded in this state, the tax shall be measured and levied on any finished product when first placed into storage for sale or use. For a product removed from a qualified terminal or refinery outside this state, destined for this state under a tax pre-collection election provided in § 67-3-503, the tax shall be measured and levied at the time the product is removed across the terminal rack of such out-of-state facility, as if the product were imported and came to rest in Tennessee.
TN Code § 67-3-302 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 3 - Measurement of Tax|§ 67-3-302. Measurement of Diesel Tax

  The tax imposed by § 67-3-202 shall be measured by taxable gallons removed, other than through a bulk transfer, by a licensed supplier:  From the bulk transfer/terminal system or from a qualified terminal or refinery within this state;   From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers; provided, that the supplier imports such taxable motor fuel for the supplier's own account, or such supplier has made a tax pre-collection election under § 67-3-503;   Upon sale in a qualified terminal or refinery in this state to an unlicensed supplier; or   In other cases in the same manner as the tax imposed by § 4081 of the Internal Revenue Code of 1986, codified in 26 U.S.C. § 4081, or the Code of Federal Regulations.     With respect to the operator of a terminal in this state, the tax imposed by § 67-3-202 shall be measured and levied annually on taxable motor fuel by the amount by which net gallons lost or unaccounted for, including transmix, within the terminal exceed the sum of net gallon gains, plus one-half of one percent (0.5%) times the number of all net gallons removed from such terminal across the rack or in bulk.