reglab/housing_qa huggingface dataset:
TN Code § 66-34-701 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 34 - Prompt Pay Act|Part 7 - Applicability|§ 66-34-701. Prohibited Waiver — Applicability of Provisions

 As a matter of public policy, except as specifically noted, compliance with §§ 66-11-104, 66-34-205, 66-34-304, 66-34-602, and 66-34-603 may not be waived by contract and these sections are applicable to all private contracts and all construction contracts with this state, any department, board, or agency thereof, including the University of Tennessee, all counties and municipalities and all departments, boards, or agencies thereof, including all school and education boards, and any other subdivision of the state.
TN Code § 66-34-702 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 34 - Prompt Pay Act|Part 7 - Applicability|§ 66-34-702. Construction or Home Improvement Contracts

 This chapter shall not apply to contracts for the construction of, or home improvement to, any land or building, or that portion thereof which is used or designed to be used as a residence or dwelling place for one (1), two (2), three (3) or four (4) single family units.
TN Code § 66-34-703 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 34 - Prompt Pay Act|Part 7 - Applicability|§ 66-34-703. Applicability of Chapter

  This chapter does not apply to any bank, savings bank, savings and loan association, industrial loan and thrift company, other regulated financial institution, or insurance company.   Notwithstanding subsection (a), if a bank, savings bank, savings and loan association, industrial loan and thrift company, other regulated financial institution, or insurance company acts in the capacity of an original owner in the event of building its own structure or assumes a project due to its debtor's default and proceeds with completion of the project, then the entity is subject to this chapter, except for §§ 66-34-104(c) and (j); however, the retained amount may be deposited in an account within the entity's own institution.   Notwithstanding subsection (a) or any other provision of this chapter to the contrary:  A bank, savings and loan association, industrial loan and thrift company, other regulated financial institution, or insurance company shall pay any sums held in trust pursuant to § 66-34-205 in accordance with an order of any court issued pursuant to § 66-34-602; and   A bank, savings and loan association, industrial loan and thrift company, other regulated financial institution, or insurance company is not liable for damages pursuant to § 66-34-104(c) based on the failure of an owner to place retainage in a separate interest-bearing, escrow account as required by § 66-34-104(a).
TN Code § 66-34-704 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 34 - Prompt Pay Act|Part 7 - Applicability|§ 66-34-704. Agreement Limiting Liability of Person Furnishing Labor, Materials, or Services

 Without limiting any existing law or regulation, it is not against the public policy or public interest of this state for a provision in any agreement relating to the design, planning, supervision, observation of construction, repair, or construction of an improvement to real property to limit the liability of the person furnishing the labor, materials, or services to a reasonable monetary amount.
TN Code § 67-1-101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-101. Liberal Construction of Title — Incidental Powers of Commissioner — Chapter Definitions

  It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue.   The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title.   As used in this chapter, unless the context otherwise requires:  “Commissioner” means the commissioner of revenue; and   “Department” means the department of revenue.
TN Code § 67-1-103 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-103. Study of Tax Laws — Report

  The commissioner shall make a careful study and investigation of the tax laws of other states.   It is the commissioner's duty to prepare and transmit to the general assembly on the first day of its organizational session a report of the commissioner's work and the work of the state board of equalization, and to make such recommendations as the commissioner deems best for the interest of the state.
TN Code § 67-1-104 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-104. Tax Administration Fund

  There is created, in the offices of the commissioner and the state treasurer, a special fund to be designated as the tax administration fund, to be kept separate and apart and used to defray the expenses incurred under the tax laws designated in this chapter.   All special appropriations and/or allowances for administration set out in §§ 4-7-112, 67-2-117, 67-2-118, 67-4-1025, 67-8-210, 67-8-401, and 67-8-403 and all other tax laws, the administration of which is entrusted to the commissioner, unless otherwise specifically provided, shall be paid, when and as capable of identification, into the tax administration fund, without deductions for any purpose whatsoever. All provisions of §§ 4-7-112, 67-2-117, 67-2-118, 67-4-1025, 67-8-210, 67-8-401, and 67-8-403 in conflict with the provisions of this section shall yield to this section.   The expenses arising out of the enforcement of any such tax law, the administration allowance for which has been paid into the tax administration fund, shall be paid from the fund, and no part of such expense shall be paid out of the general fund, unless and until earmarked tax administration funds have been exhausted.   No funds earmarked by this section shall be used except in accordance with the limitations and stipulations of the general appropriations act, unless the governor, state treasurer and comptroller of the treasury certify that an emergency exists and define the exact amount necessary to meet the emergency. The governor, state treasurer and comptroller of the treasury have the right to pass such funds to the general fund whenever they see fit and proper.
TN Code § 67-1-106 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-106. Optional Reporting Periods

  Upon written request, the commissioner has the discretion to authorize a person to file tax returns and pay taxes collectible by the department on an optional reporting period that is either shorter or not more than seven (7) days longer than the regular statutory reporting period provided by law. An optional reporting period must conform to the accounting period used by the taxpayer in the taxpayer's books of account.   A tax return and payment for an optional reporting period shall become delinquent if not filed or paid before that date that is the same number of days after the close of the optional reporting period as the regular statutory delinquency date is after the close of the regular reporting period. If an optional reporting period tax return or payment becomes delinquent, penalty and interest calculated under the regular statutory methods and rates shall be payable from the date of delinquency.   A person authorized to use an optional reporting period shall continue on that basis until such person notifies the commissioner of an intention to revert to the regular statutory reporting period, or receives authorization from the commissioner to use a different optional reporting period. A person who elects to file tax returns and make payments on an optional reporting basis period shall be required to use that period for reporting and paying all taxes collectible from such person by the department.
TN Code § 67-1-107 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-107. Mailed Tax Papers or Payments — Determination of Filing Date

  Any tax report, claim, appeal, return, statement, remittance or other tax document required or authorized to be filed with or any payment made to the state or to any political subdivision of the state, that is:  Transmitted through the United States mail or any alternative delivery service as authorized by § 7502 of the Internal Revenue Code, codified in 26 U.S.C. § 7502, shall be deemed filed and received by the state or political subdivision on the date shown by the post office cancellation mark stamped on the envelope or other appropriate wrapper containing it;   Mailed but not received by the state or political subdivision, or where received and the cancellation mark is illegible, erroneous or omitted, shall be deemed filed and received on the date it was mailed, if the sender establishes by competent evidence that the tax report, claim, appeal, return, statement, remittance or other tax document was deposited in the United States mail; provided, that in cases of such nonreceipt of a tax report, claim, appeal, return, statement, remittance or other tax document required by law to be filed, the sender files with the state or political subdivision a duplicate thereof within ten (10) days after written notification is given to the sender by the state or political subdivision of the nonreceipt of such tax report, claim, appeal, return, statement, remittance, or other tax document; or   Transmitted as provided in subdivision (a)(1) to the state or political subdivision and postmarked or delivered no more than twenty-four (24) hours subsequent to the last date for the timely filing of such document or payment, shall not be considered delinquent and shall preserve any rights otherwise dependent on timely filing; however, any such document or payment, transmitted as provided in subdivision (a)(1) to the state or political subdivision and postmarked or delivered more than twenty-four (24) hours subsequent to the last date for timely filing, shall be subject to any late charges, penalty or interest otherwise chargeable without regard to the twenty-four-hour grace period as provided in this subdivision (a)(3).     When any tax report, claim, return, statement, remittance or other tax document is sent by United States registered mail, certified mail or certificate of mailing, a record authenticated by the United States postal service of such registration, certification or certificate shall be considered competent evidence, for the purposes of subdivision (a)(2), that the tax report, claim, return, statement, remittance or other tax document was mailed on the date of registration, certification or the certificate of mailing, if such record is accompanied by other competent evidence that the original of the duplicate furnished was contained in the envelope or other appropriate wrapper that is identified in the record so authenticated.
TN Code § 67-1-108 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-108. Applicability of Taxability Policy Changes

 If the commissioner changes the policy of the department as to the taxability of any privilege, such policy change shall be applied to the exercise of such privileges occurring after the date of such policy change only, unless otherwise provided by law.
TN Code § 67-1-109 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-109. Revenue and Letter Rulings

  The commissioner has the power to issue revenue and letter rulings, at the commissioner's discretion.   Revenue rulings shall be statements regarding the substantive application of law and statements of procedure that affect the rights and duties of taxpayers and other members of the public. Revenue rulings shall be advisory in nature and shall not be binding upon the department.    Letter rulings shall interpret and apply the tax law to a specific set of existing facts furnished by a particular taxpayer. These rulings shall be binding upon the department and are applicable only to the individual taxpayer being addressed.   Letter rulings can be revoked or modified by the commissioner at any time. Such revocation or modification shall be effective retroactively, unless the following conditions are met, in which case the revocation shall be prospective only:  The taxpayer must not have misstated or omitted material facts involved in the transaction;   Facts that develop later must not be materially different from the facts upon which the ruling was based;   The applicable law must not have been changed or amended;   The ruling must have been issued originally with respect to a prospective or proposed transaction; and   The taxpayer directly involved must have acted in good faith in relying upon the ruling, and a retroactive revocation of the ruling must inure to the taxpayer's detriment.       When prompt consideration of an issue is needed, a party can request an expedited letter or revenue ruling by expressly requesting an expedited ruling and by submitting the fee required to receive an expedited ruling, as such fee is established by the commissioner. When an expedited letter or revenue ruling is requested as provided in this subsection (d), the commissioner shall either issue a ruling within sixty (60) days of the date on which the request for an expedited ruling was submitted or deny the request and return the fee to the requesting party within seven (7) days of the date on which the request was submitted.   Requests for revenue and letter rulings shall be submitted in the form and manner prescribed by regulations issued by the commissioner.   A reasonable fee may be set and prescribed by the commissioner for issuing revenue and letter rulings. The fee shall not exceed ten thousand dollars ($10,000) for expedited revenue or letter rulings requested pursuant to subsection (d) and shall not exceed five hundred dollars ($500) for all other revenue and letter rulings.
TN Code § 67-1-110 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-110. Taxpayer Bill of Rights

  This section shall be known and may be cited as the “Tennessee Taxpayer Bill of Rights.”   The commissioner shall promulgate rules, regulations and adopt policies which would inform and advise taxpayers of their rights and would guarantee Tennessee taxpayers are treated with fairness, courtesy and common sense.   The rules, regulations, and policies shall be known as the “Tennessee Taxpayer Bill of Rights,” shall be consistent with existing law and shall include, but not be limited to, the following provisions:  As a taxpayer of Tennessee, you have a right to:   Receive fair and courteous treatment from all the department's employees;   Receive tax forms and information written in plain language;   Receive prompt and accurate responses to all questions and requests for tax assistance;   Request public records;   Be assured that the department will keep confidential the financial information you give it;   Know the department's policies with respect to use and retention of personally identifiable information;   Receive tax notices that provide an explanation of the amount being billed;   Receive a clear set of rules and procedures to resolve tax problems that arise from the interpretation and administration of Tennessee's tax laws;   Dispute any proposed assessment by filing a timely request for an informal conference;   Know that the department's employees are not paid or promoted as a result of money billed to or collected from taxpayers;   Suggest ideas about how the department can better serve you;   Prompt notification by the department of any refund to which you are entitled;   Attend annual meetings held by the department in convenient locations to voice your suggestions;   A ten-day notice before a levy on assets is enforced;   A thirty-day notice before seized assets are liquidated;   A speedy, informal, and inexpensive review of a proposed assessment in an informal conference with an impartial representative of the department and to be represented by an attorney, certified public accountant, or other representative; and   Any other rights the commissioner deems necessary and appropriate.     This section only applies to the state government of Tennessee.
TN Code § 67-1-111 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-111. Statewide Uniformity of Harvest or Severance Taxes

 The rate of any tax levied on the activity of harvesting or severing from the ground row crops, timber or other plants shall be equal and uniform in every county in the state. However, any such tax levied by private act or otherwise prior to July 30, 1997, shall remain valid and in effect, but the rate of tax shall not be increased by private act after July 30, 1997. No such tax shall be levied by any city or county after July 30, 1997, unless authorized by general law.
TN Code § 67-1-112 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-112. Business Tax — Taxes Invoiced to Customers to Be Included in Tax Base

 The business tax is a privilege tax imposed upon persons engaged in various businesses and activities in the state. If a dealer invoices the business tax as a separate item and passes it on to the dealer's customers, then the tax shall be added to the gross receipts and be used in determining the tax base for both business tax and sales and use tax purposes.
TN Code § 67-1-113 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-113. Keeping and Maintenance of Records — Access to Records — Penalties for Noncompliance

  All persons and entities subject to any tax administered by the commissioner shall keep and preserve suitable records from which the taxpayer and the commissioner can determine the Tennessee tax liability, if any. All such records shall be open to examination at all reasonable hours by the commissioner or any authorized agents of the commissioner. If the taxpayer maintains any such records in an electronic format, the taxpayer shall comply with reasonable requests by the commissioner or the commissioner's authorized agents to provide those electronic records in a standard record format.   Any taxpayer who fails to comply with this section shall be assessed taxes, plus any applicable penalty and interest based on the best information available to the department; and the burden shall be on the taxpayer to show by clear and cogent evidence that the assessment is incorrect.
TN Code § 67-1-114 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-114. Extension of Due Date for Certain Tax Returns

  With respect to taxes imposed under chapter 2 of this title, under chapter 4, part 20 or 21 of this title, or under chapter 8, part 1 of this title, whenever the due date for filing the return occurs on a legal holiday as defined under 26 U.S.C. § 7503, the commissioner is authorized, in the commissioner's discretion, to extend the due date of such return to the next succeeding day that is not a Saturday, Sunday or legal holiday.   With respect to taxes administered and collected by the commissioner of revenue, whenever the internal revenue service generally extends for all taxpayers the due date of a federal return or extends the due date of such return for a specified group of taxpayers such as, but not limited to, those affected by a federally declared disaster, the commissioner of revenue is authorized, in the commissioner's discretion, to extend the due date for the filing of specified returns to a date that shall not be later than the last day of the extension period specified by the internal revenue service.   For purposes of this section, “return” shall be deemed to include any remittance or other tax document, including, but not limited to, quarterly estimated payments and extension requests.
TN Code § 67-1-115 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-115. Electronic Submission of Documents and Payments

  The commissioner is authorized to require that any return, report, claim, statement, application, or other document filed with the department, including any payment or remittance that accompanies such document, be submitted electronically in a manner approved by the commissioner beginning no sooner than ninety (90) days after the commissioner has certified that a system is in place for the electronic submission of such document or payment. Such certification shall be accomplished by the commissioner prominently posting a notice on the department's web site.   If an electronic filing requirement imposed pursuant to the authority granted in subsection (a) creates a hardship upon the person subject to the requirement, such person shall be permitted to file the applicable document in paper form. The commissioner is authorized to require that any such paper filing be accompanied by a manual handling fee, not to exceed twenty-five dollars ($25.00), that is reasonably calculated by the department to account for the additional cost of preparing, printing, receiving, reviewing and processing any paper filing so permitted.   This section shall apply to any tax, regulatory, or other law administered by the department of revenue under this or any other title. This section shall not, however, be construed to supersede or otherwise affect any electronic filing or payment requirement already provided by law on January 1, 2012, including any penalty or waiver provisions connected therewith, and shall not require the certification of any system already in place before January 1, 2012.   Notwithstanding any law to the contrary, the cumulative total of manual handling fees charged to any one (1) taxpayer for all tax filings in any twelve-month period shall not exceed fifty dollars ($50.00).   The department shall notify each taxpayer that the cumulative total of all manual handling fees for all paper returns, reports, claims, statements, applications, or other documents filed with the department, including any payments or remittances that accompany such documents, shall not exceed fifty dollars ($50.00) for all such filings in any twelve-month period. The department shall include such notice in any one (1) regularly scheduled communication between the department and the taxpayer.
TN Code § 67-1-116 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-116. Fees for Processing of Documents and Payments

 Notwithstanding any law to the contrary, the commissioner is authorized to deduct and retain from the proceeds of any tax administered and collected by the commissioner an amount necessary to offset the fee paid to a third party for the processing of documents and payments that are submitted electronically to the department.
TN Code § 67-1-117 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 1 - Miscellaneous Provisions|§ 67-1-117. Commissioner's Authority to Permit Filing, Submission or Retention of Documents in Digital Format

 Notwithstanding any provision to the contrary, when any provision administered by the commissioner requires that any document be filed, submitted, or retained in paper, microfiche, or any other nondigital format, the commissioner is authorized to permit the filing, submission, or retention of such document in a digital format.