reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1010 - Administration by department and commissioner

(a)
The supervision and collection of the tax imposed by this part shall be under the direction of the department.
(b)
The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter.
(c)
In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner.
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); T.C.A. (orig. ed.), § 67-3108; Acts 1988, ch. 958, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1011 - Records and reports

(a)
(1)
The commissioner is authorized and empowered to prescribe the methods to be used by dealers and distributors in recording purchases and sales of tobacco products and purchases and consumption of tobacco tax stamps.
(2)
The commissioner is further authorized and empowered to require persons selling, distributing, or dealing in tobacco products to file such reports with the department in the manner and at such times as the commissioner may deem necessary in carrying out this part.
(b)
In any case where a person cannot produce evidence of sufficient stamps purchased or other payment of the tax imposed to cover all of any tobacco products received, it may be assumed that such products were disposed of without having either the proper stamps affixed or the tax paid on the tobacco products.
(c)
(1)
Every common carrier transporting cigars, cigarettes, manufactured tobacco or snuff in this state shall keep a complete record of all tobacco products handled in each transaction, separately, and shall show the transportation of such tobacco products, both interstate and intrastate.
(2)
Every common carrier in this state shall give and permit the commissioner free access to such books and records, and furnish such information and reports as the commissioner may require.
(3)
Any person violating this subsection (c) commits a Class A misdemeanor.
(d)
A cigarette rolling machine operator must keep records both of tobacco sold for use in the operator's cigarette rolling machine and of any cigarettes made from such tobacco through use of the cigarette rolling machine.
Acts 1937, ch. 133, §§ 9, 10; C. Supp. 1950, §§ 1238.6, 1238.7 (Williams, §§ 1213.9, 1213.10); Acts 1968, ch. 623, § 3; 1970, ch. 407, § 3; 1977, ch. 352, § 2; T.C.A. (orig. ed.), §§ 67-3109, 67-3112; Acts 1988, ch. 526, § 36; 1989, ch. 591, §§ 1, 6; 2012, ch. 1066, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1012 - Distributors and dealers - Inspection of premises and records

(a)
Every distributor or dealer shall permit the commissioner or the commissioner's authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining whether or not the tax levied under this part has been paid, or in determining the amount of such tax due. Every cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent to inspect the operator's cigarette rolling machine at any time.
(b)
No licensed distributor or dealer shall be permitted to claim any part of the premises whereon the distributor or dealer is engaged in business, to be exempt from inspection, as being the distributor's or dealer's dwelling or home, the distributor's or dealer's application for license under this part being declared an express waiver of such claim.
(c)
All persons failing to permit the examination of tobacco products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, and other records, or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, commit a Class A misdemeanor.
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; T.C.A. (orig. ed.), § 67-3111; Acts 1989, ch. 591, §§ 1, 6; 2012, ch. 1066, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1013 - Search warrants

Any duly authorized representative, agent or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers.
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; T.C.A. (orig. ed.), § 67-3111.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1014 - Enforcement officers

(a)
Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power and authority as police officers to enforce this part and in the illegal traffic of unstamped tobacco products.
(b)
The highway patrol shall likewise have concurrent authority to assist in the enforcement of this part and in the illegal traffic of unstamped tobacco products.
(c)
(1)
Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce §§
67-4-1019
- 67-4-1021, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing §§
67-4-1019
- 67-4-1021.
(2)
Any such duly authorized representative or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers.
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; 1971, ch. 288, § 2; T.C.A. (orig. ed.), §§ 67-3111, 67-3126.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1017 - License proceedings - Witnesses

(a)
The commissioner has the power to issue subpoenas in the name of the state of Tennessee requiring the attendance of such witnesses as may be designated in the subpoena at the place or places, at either the office of the commissioner at Nashville, or at any place in the county in which the licensee has the licensee's place of business, and at such time or times as may be designated in such subpoena.
(b)
The licensee has the right to require the commissioner to issue any such subpoena requiring the attendance of any such witnesses as may be desired by the licensee.
(c)
All such subpoenas shall be served by the sheriff or any deputy of the county where the subpoena is directed, and such sheriff or deputy shall be entitled to the same fees for serving such subpoenas as in the case of serving subpoenas in civil cases from any court of record.
(d)
The commissioner, or any authorized agent, representative or employee, is empowered to administer oaths to any person so summoned or to any person giving evidence at the hearing.
(e)
Any person so summoned shall give all such evidence relevant to the matter under investigation as may be required by the commissioner or the commissioner's authorized agent, representative or employee, or as may be required by the licensee.
(f)
The usual fees and mileage expenses allowed witnesses in cases in a court of record shall be allowed any witnesses so summoned.
Acts 1929 (Ex. Sess.), ch. 22, § 1; Code 1932, §§ 1234-1236; T.C.A. (orig. ed.), § 67-3118.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1018 - License proceedings - Costs

(a)
All witness fees, mileage expenses and all fees of sheriffs for serving any notices or subpoenas shall be taxed as costs by the commissioner, the commissioner's authorized agent, representative or employee.
(b)
All costs and fees for witnesses and/or sheriffs shall be advanced or collected as provided in the case of witnesses attending upon cases in courts of record, and the service of subpoenas requiring their attendance and testimony.
(c)
If, upon the hearing, the licensee shall be found by the commissioner, or the commissioner's authorized agent, representative or employee, to be guilty of the delinquency charged, all of the costs in this section shall be taxed and charged against the licensee, but if the charge against such licensee shall be dismissed, then such costs shall be paid by the commissioner out of the funds in the commissioner's hands collected under this part, after approval by the commissioner, and shall be and constitute lawful expenditures under this section.
Acts 1929 (Ex. Sess.), ch. 22, § 1; Code 1932, §§ 1237, 1238; impl. am. Acts 1937, ch. 133, § 3; T.C.A. (orig. ed.), § 67-3120.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1022 - Drop shipments - Procedure

Every person engaged in the activity within this state of billing, collecting for, distributing or selling tobacco products through the device, plan, scheme, or artifice commonly known as the "drop shipment plan or system" shall make a complete and itemized report, giving the name and address of the purchaser within twenty-four (24) hours of the receipt or taking of the order, and shall pay the tax and affix the stamps on the tobacco products before delivery.
Acts 1937, ch. 133, § 8; C. Supp. 1950, § 1238.5 (Williams, § 1213.8); T.C.A. (orig. ed.), § 67-3110.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1023 - Liability for undelivered goods

Any common carrier transporting tobacco products to a point within this state who, for whatever reason, does not deliver to the consignee all of the tobacco products indicated on the bill of lading shall be liable for the tax imposed under this part on all nondelivered products, unless proof deemed satisfactory to the commissioner is furnished showing that the products were not sold or consumed in this state.
Acts 1971, ch. 150, § 1; 1976, ch. 440, § 4; T.C.A., § 67-3127.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1024 - Violations - Criminal penalties

(a)
(1)
It is unlawful for any person to engage in the business of selling, distributing or handling tobacco products without the license required by this part, or after the license required by this part has been revoked, or for any person to violate any rule or regulation promulgated or prescribed by the commissioner under the authority vested in the commissioner by this part.
(2)
A violation of subdivision (a)(1) is a Class B misdemeanor.
(b)
(1)
It is unlawful for any person to sell or to possess for the purpose of sale, gift, use or consumption, or to transport in violation of this part, any tobacco products to which the tax stamps are not affixed, where such stamps are required to be affixed under this part, and any other tobacco products upon which tax has not been paid in a manner other than through the affixation of tax stamps where, under this part, it is provided that it shall be paid in such other manner.
(2)
A violation of subdivision (b)(1) is a Class B misdemeanor.
(3)
Any person unlawfully having in such person's possession over twenty-five (25) cartons of unstamped cigarettes or over ten (10) boxes of cigars of fifty (50) cigars each in violation of any provisions of this part commits a Class E felony.
Acts 1937, ch. 133, § 11; mod. C. Supp. 1950, § 1238.8 (Williams, § 1213.11); Acts 1970, ch. 407, § 4; T.C.A. (orig. ed.), § 67-3122; Acts 1989, ch. 591, §§ 97, 112.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1026 - Packaging to comply with federal laws and regulations

(a)
For the purposes of this section, "package" means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.
(b)
No stamp may be affixed to, or made upon, any package of cigarettes, if:
(1)
The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act (
15 U.S.C. § 1331
et seq.), for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;
(2)
The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;
(3)
The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2);
(4)
The package has been imported into the United States after January 1, 2000, in violation of
26 U.S.C. § 5754
; or
(5)
The package in any way violates federal trademark or copyright laws.
(c)
Any person who sells or possesses for the purpose of sale a cigarette package to which is affixed a tax stamp in violation of subsection (b) commits a Class E felony.
(d)
Notwithstanding any other law, the commissioner shall revoke any license issued under this part to any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (b).
(e)
Notwithstanding any other law, the commissioner shall seize and destroy, or sell to the manufacturer, only for export, packages that do not comply with subsection (b).
(f)
A violation of subsection (b) is an unfair and deceptive act or practice under the Consumer Protection Act, §
47-18-104
.
Acts 1999, ch. 280, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1027 - Request for information about cigarette units - Penalty for noncompliance

(a)
(1)
The commissioner of revenue may issue to any tobacco distributor or wholesaler licensed pursuant to §
67-4-1015
a request for information about cigarette units sold in Tennessee.
(2)
Any tobacco distributor or wholesaler licensed pursuant to §
67-4-1015
shall comply with a request for information issued by the commissioner of revenue pursuant to subdivision (a)(1) within thirty (30) days of receipt.
(3)
"Cigarette" has the same meaning as ascribed in §
47-31-102
.
(4)
"Units sold" has the same meaning as ascribed in §
47-31-102
.
(b)
The commissioner of revenue may, after providing notice and an opportunity for a hearing under §
67-1-105
, suspend or revoke the license of any tobacco distributor or wholesaler or impose a civil penalty or other sanctions for failure to comply with this section. The commissioner may attempt to resolve proposed sanctions through an informal conference before a hearing is held under §
67-1-105
.
(c)
The commissioner of revenue may from time to time make, promulgate, amend and rescind such rules as are necessary to carry out this section. All rules provided for in this part shall be adopted, promulgated and contested as provided in the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Acts 2001, ch. 113, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1028 - Disclosure of information relevant to enforcement of Tobacco Manufacturer's Escrow Fund Act

(a)
Notwithstanding any law to the contrary, the commissioner shall, upon request, disclose to the attorney general and reporter, or any attorney working under the attorney general and reporter's supervision and control, information obtained by the commissioner that is relevant to the enforcement of the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, compiled in title 47, chapter 31. The commissioner, the attorney general and reporter, or any attorney working under the attorney general and reporter's supervision and control, may disclose information provided under this section that may otherwise be confidential:
(1)
In discharge of the duty to enforce or defend this part or the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999;
(2)
In the course of any litigation, arbitration, or proceeding related to the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, the Tobacco Master Settlement Agreement, or the NPM Adjustment Settlement Agreement; or
(3)
In complying with provisions in the NPM Adjustment Settlement Agreement related to a data clearinghouse.
(b)
Any tobacco sales data provided by another state, a tobacco product manufacturer, or other person or entity to a data clearinghouse pursuant to the NPM Adjustment Settlement Agreement that is also provided to the commissioner pursuant to that agreement, shall be treated as confidential tax information as defined in §
67-1-1701
. This subsection (b) only applies to information received by the commissioner solely as a result of the NPM Adjustment Settlement Agreement.
Amended by 2014 Tenn. Acts, ch. 749, s 5, eff. 4/22/2014.
Acts 2002, ch. 551, § 1; 2008 , ch. 763, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1030 - Refund of eligible bad debt credit

(a)
The commissioner is empowered and directed to refund the amount of any eligible bad debt credit incurred by a manufacturing distributor or wholesale dealer and jobber of tobacco products. No amount shall be refunded unless the debt has been found to be worthless and actually charged off for federal income tax purposes. If the taxpayer receives a refund pursuant to this section arising from any bad debt so charged off that is thereafter in whole or in part paid to the manufacturing distributor or wholesale dealer and jobber, the amount so paid shall be included in the first return filed after the collection and the tax paid accordingly.
(b)
For purposes of this section, "eligible bad debt credit" means the taxes attributable to any portion of a debt arising from a sale of tobacco products subject to tax under this part that is not otherwise deductible or excludable, that has become worthless or uncollectible, and that has been actually charged off for federal income tax purposes. A bad debt shall not include any interest on the wholesale price of a tobacco product, uncollectible amounts of property that remain in the possession of the manufacturing distributor or the wholesale dealer and jobber until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, accounts receivable that have been sold to a third party, or repossessed property.
(c)
Any claim for an eligible bad debt credit under this section shall be submitted as a claim for refund supported by the following:
(1)
A copy of the original invoice;
(2)
Evidence that the tobacco products described in the invoice were delivered to the person who ordered them;
(3)
Evidence that the person who ordered and received the tobacco products did not pay the manufacturing distributor or the wholesale dealer and jobber for the tobacco products and that the manufacturing distributor or the wholesale dealer and jobber used reasonable collection practices in attempting to collect the debt; and
(4)
Evidence that the debt was written off for federal tax purposes.
Acts 2006, ch. 1019, § 48.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1031 - Reconciliation of tax on cigarettes produced by cigarette rolling machines

A tax shall be levied on the consumer of cigarettes produced through the use of a cigarette rolling machine at the rate imposed by §
67-4-1004
, except that §
67-4-1004(b)
shall not apply to such cigarettes. Such tax shall be reduced by the amount of state excise tax paid by the cigarette rolling machine operator pursuant to §
67-4-1005
for the purchase of tobacco products used to produce such cigarettes. A cigarette rolling machine operator shall calculate the amount of tax applicable to the cigarettes produced through the use of a cigarette rolling machine and shall remit such amount to the department with the requisite tax forms.
Acts 2012, ch. 1066, § 7.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033) › Section 67-4-1033 - Required notice to prospective purchaser, lessor or user of cigarette rolling machine

(a)
Prior to October 1, 2013, it is an offense for any person selling, leasing, or otherwise providing for use a cigarette rolling machine to fail to provide notice prior to the sale of the machine to the prospective purchaser, lessor, or user of such machine on a separate, written disclosure form the current status of the federal excise tax rate on tobacco products, including, but not limited to, pipe tobacco, and that, on and after October 1, 2013, pursuant to chapter 1066 of the Public Acts of 2012:
(1)
The products produced by the machine:
(A)
Will be cigarettes for the purposes of this part; and
(B)
Will be taxed as provided in chapter 1066 of the Public Acts of 2012; and
(2)
Only tobacco included on the directory established pursuant to §
67-4-2602
will be permitted to be used in such machine.
(b)
The department shall require an applicant for a cigarette rolling machine operator license under §
67-4-1015(c)(1)
to disclose whether the applicant received the notice required by subsection (a).
(c)
A violation of subsection (a) is a Class A misdemeanor punishable by a fine only. Each failure to provide notice shall constitute a separate violation.
Acts 2012, ch. 1066, § 8.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108) › Section 67-4-1101 - Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Commissioner" means the commissioner of revenue;
(2)
"Department" means the department of revenue;
(3)
"Person" includes:
(A)
Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government; and
(B)
Any legal successor, representative, agent, or agency of the entities included within the definition of "person" in subdivision (3)(A);
(4)
"Produce" means to:
(A)
Manufacture, make, produce, or refine special nuclear material;
(B)
Separate special nuclear material from other substances in which such material may be contained; or
(C)
Make or to produce new special nuclear material;
(5)
"Separative work units" means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235; and
(6)
"Special nuclear material" means:
(A)
Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 (
42 U.S.C. § 2011
et seq.) but does not include "source material," as defined in that act; or
(B)
Any material artificially enriched by any of the isotopes in subdivision (6)(A), but does not include "source material," as defined in the Atomic Energy Act of 1954.
Acts 1981, ch. 206, § 2; T.C.A., § 67-6201.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108) › Section 67-4-1102 - Taxable privilege

(a)
The production by any person in connection with any business for profit, regardless of the form of such profit, of special nuclear material is declared to be a taxable privilege upon which each county and/or municipality in which the special nuclear material is produced may levy such privilege tax by resolution or ordinance of the legislative body in accordance with this part.
(b)
Every person exercising such privilege shall be liable for the tax, whether such person's possession of such special nuclear material for purposes of production is by virtue of such person's ownership of the material or is pursuant to a lease, contract, license, loan or otherwise.
Acts 1981, ch. 206, § 3; T.C.A., § 67-6202.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108) › Section 67-4-1103 - Tax supplementary

The tax levied by this part shall be in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.
Acts 1981, ch. 206, § 8; T.C.A., § 67-6207.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108) › Section 67-4-1104 - Administration by department of revenue

(a)
Administration and collection of the tax shall be by the department in the same manner as other taxes are collected by the state for and on behalf of municipal and county governments.
(b)
The commissioner may promulgate rules and regulations necessary and reasonable for the administration of this part.
Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108) › Section 67-4-1105 - Tax rate

The rate of the tax levied pursuant to §
67-4-1102
shall be as follows:
(1)
The production of special nuclear material shall be taxed in the amount of thirty cents (30¢) for every separative work unit expended within a county of this state;
(2)
In addition to the amount of tax computed in subdivision (1), the production of special nuclear material shall be taxed in the amount of one dollar ($1.00) for every separative work unit expended within a municipality of this state.
Acts 1981, ch. 206, § 4; T.C.A., § 67-6203.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108) › Section 67-4-1106 - Tax return and payment

(a)
The tax imposed by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the tax accrues.
(b)
(1)
For the purpose of ascertaining the amount of tax payable, it shall be the duty of each person liable for the tax to transmit to the commissioner a return or returns, as applicable, upon forms provided by the commissioner.
(2)
Such return or returns shall be transmitted so that they are received by the commissioner on or before the fifteenth day of the month next succeeding the month in which the tax accrues.
(3)
A separate return shall be filed for each county and, additionally, for each municipality within such county in which special nuclear materials are produced during the reporting period.
(4)
Each return shall indicate whether it is being filed with respect to the tax computation under §
67-4-1105(1) or (2)
, and shall designate the county or municipality with respect to which such computation is made.
(5)
Each return shall show the month covered by that return, the county and municipality in which the special nuclear material with respect to which the return is filed was produced, the number of separative work units expended within such county or municipality, the amount of tax owed under this part, and such other information as the commissioner may require.
(6)
The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.
Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108) › Section 67-4-1107 - Delinquency or other violations - Penalties

(a)
The tax shall become delinquent on the sixteenth day of the month next succeeding the month in which the tax accrues.
(b)
(1)
Any person liable for the tax who, before the delinquency date, fails to make any return required by this part and pay the full amount of the tax due and payable under this part, shall be liable for a specific penalty in the amount of ten percent (10%) of the tax due, which penalty shall be in addition to other penalties provided in this section.
(2)
A further penalty of fifty percent (50%) of the amount of the tax remaining due and unpaid on such delinquency date may be added, if, in the opinion of the commissioner based on reasonable evidence, the nonpayment of the tax or any portion of the tax is due to an intent to evade payment of the tax.
(c)
If the nonpayment of the tax is due to an intent to evade payment of the tax, the person liable for the tax under this part may be restrained and enjoined by any court of competent jurisdiction from producing and distributing special nuclear materials in the county or municipality in which the production or distribution with respect to which the tax liability or use took place. Such proceeding shall be instituted in the name of the state by the attorney general and reporter upon the request of the commissioner.
(d)
There shall be added to the amounts of tax and penalty due under this part interest in accordance with §
67-1-801
.
(e)
All such penalties and interest imposed under this part shall be payable to and collectible by the commissioner in the same manner as if they were a part of the tax imposed under this part.
(f)
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 under this part, and who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by this part, or rules and regulations promulgated by the commissioner under this part, commits a Class B misdemeanor, in addition to other penalties provided by law.
(g)
Any person, or any officer, employee, or, in the case of a partnership, member of a partnership, who willfully and fraudulently makes and signs a return that such person, officer, employee or member does not reasonably believe to be true and correct as to every material fact commits a felony and is subject to the penalties prescribed for perjury under the laws of this state.
Acts 1981, ch. 206, § 6; T.C.A., § 67-6205; Acts 1989, ch. 591, § 112.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108) › Section 67-4-1108 - Distribution of revenue

All revenues collected from each taxpayer under this part shall be allocated in the following manner:
(1)
Two percent (2%) of the tax collected from each taxpayer shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection of the tax and penalties and interest on the tax; and
(2)
The remainder shall be remitted to the county and municipality designated on the return filed together with the tax payment, pursuant to §
67-4-1106
, or, if the taxpayer fails to follow this part, the county or municipality that would have been so designated had the taxpayer acted according to this part.
Acts 1981, ch. 206, § 7; T.C.A., § 67-6206.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 12 - ADULT ENTERTAINMENT (§§ 67-4-1201 — 67-4-1202) › Section 67-4-1201 - Part definitions

As used in this part:
(1)
"Adult performance business" means a business that:
(A)
Is an adult cabaret or other adult-oriented establishment, as defined in §
7-51-1102
or §
7-51-1401
;
(B)
Provides live nude entertainment or live nude performances for an audience of two (2) or more individuals; and
(C)
Permits the consumption of beer, wine, liquor, or other alcoholic beverages on the premises;
(2)
"Department" means the department of revenue; and
(3)
"Nude" means:
(A)
Entirely unclothed; or
(B)
Clothed in a manner that exposes to public view, at any time, the bare female breast below a point immediately above the top of the areola, human genitals, pubic region, or buttocks, even if partially covered by opaque material or completely covered by translucent material, including swim suits, lingerie, or latex covering.
Added by 2018 Tenn. Acts, ch. 764,s 1, eff. 7/1/2018.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 12 - ADULT ENTERTAINMENT (§§ 67-4-1201 — 67-4-1202) › Section 67-4-1202 - [Repealed]

Added by 2018 Tenn. Acts, ch. 764, s 1, eff. 7/1/2018.
Repealed by its own terms effective 7/1/2021
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1403 - Disposition of proceeds

(a)
Except as otherwise provided in subsection (b), the revenue received by a municipality from the tax must be designated and used for the promotion of tourism and tourism development.
(b)
Subject to §
67-4-1414
, a municipality levying a tax upon the privilege of occupancy before July 1, 2021 may continue to use the revenue in the manner prescribed in the private act, resolution, or ordinance levying the tax.
(c)
(1)
Not less than thirty (30) days after the end of a municipality's fiscal year, each municipality that receives revenue from a tax levied pursuant to this part shall provide an annual written report to the comptroller of the treasury, the commissioner of the department of tourist development, the chair of the state and local government committee of the senate, and the chair of the local government committee of the house of representatives. The report must detail the amount of revenue spent by the municipality, and its subordinate contractors, and how those expenditures have been designated and used for tourism and tourism development pursuant to this part.
(2)
If an audit by the comptroller, in consultation with the department of tourist development, or by contractors employed by a local municipality with the approval of the comptroller, finds that a municipality has spent funds derived from a tax levied pursuant to this part for purposes not related to the promotion of tourism and tourism development as required by subsection (a), the municipality shall, using general funds, appropriate an amount equal to the amount spent improperly to be used to support tourism and tourism development purposes within the immediately following fiscal year.
(d)
Except as provided in subsection (b), a municipality shall not use revenue from the tax levied pursuant to this part for general government spending or on items that were previously funded by the municipality's general appropriations.
Amended by 2024 Tenn. Acts, ch. 1016,s 1, eff. 5/28/2024.
Amended by 2021 Tenn. Acts, ch. 496, s 4, eff. 7/1/2021.
Acts 1988, ch. 982, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1404 - Collection - Refund

(a)
(1)
The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel.
(2)
The tax so invoiced shall be collected from the transient by the operator and remitted to the municipality.
(b)
When a person has maintained occupancy for thirty (30) continuous days, that person shall receive from the operator a refund or credit for the tax previously collected from or charged to that person, and the operator shall receive credit for the amount of such tax if previously paid or reported to the municipality.
Acts 1988, ch. 982, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1405 - Remittance of tax

(a)
The tax levied shall be remitted by all operators who lease, rent or charge for rooms or spaces in hotels within the municipality, to such officer as may by the ordinance be charged with the duty of collection of that tax, the tax to be remitted to such officer not later than the twentieth day of each month for the preceding month. The operator is required to collect the tax from the transient at the time of the presentation of the invoice for occupancy as may be the custom of the operator, and if credit is granted by the operator to the transient, then the obligation to the municipality entitled to such tax shall be that of the operator.
(b)
For the purpose of compensating the operator in accounting for remitting the tax levied pursuant to this part, the operator shall be allowed two percent (2%) of the amount of the tax due and accounted for and remitted to the officer in the form of a deduction in submitting the operator's report and paying the amount due by such operator; provided, that the amount due was not delinquent at the time of payment.
(c)
Notwithstanding this part to the contrary, on or after January 1, 2021, the tax levied pursuant to this part, when levied upon the occupancy of a short-term rental unit secured through a short-term rental unit marketplace, must be collected and remitted in accordance with chapter 4, part 15 of this title.
Amended by 2020 Tenn. Acts, ch. 787, s 8, eff. 1/1/2021.
Acts 1988, ch. 982, § 6.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1406 - Monthly tax return - Annual audit

(a)
(1)
The authorized collector of the tax shall be responsible for the collection of such tax and shall place the proceeds of such tax in accounts for the purposes stated in this part.
(2)
A monthly tax return shall be filed under oath with the authorized collector by the operator with such number of copies of the return as such collector may reasonably require for the collection of such tax.
(3)
The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the authorized collector and approved by the municipal legislative body prior to use.
(4)
The collector shall audit each operator in the municipality at least once per year and shall report on the audits made on a quarterly basis to the municipal legislative body.
(b)
The municipal legislative body is authorized to adopt reasonable rules and regulations for the implementation of this part, including the form for such reports.
Acts 1988, ch. 982, § 7.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1407 - No advertising of rebates

No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the operator or that it will not be added to the rent, or that if added, any part will be refunded.
Acts 1988, ch. 982, § 8.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1408 - Delinquent taxes - Interest and penalty

(a)
Taxes collected by an operator that are not remitted to the authorized collector on or before the due dates shall be delinquent.
(b)
An operator shall be liable for interest on such delinquent taxes from the due date at the rate of twelve percent (12%) per annum, and in addition, for the penalty of one percent (1%) for each month or fraction thereof such taxes are delinquent. Such interest and penalty shall become a part of the tax required to be remitted under this part.
(c)
Each occurrence of knowing refusal of an operator to collect or remit the tax or knowing refusal of a transient to pay the tax imposed is a Class A misdemeanor, punishable upon conviction by a fine to be imposed separately for each offense, not in excess of fifty dollars ($50.00). Each occurrence shall constitute a separate offense. As used in this subsection (c), "each occurrence" means each day.
(d)
Nothing in this section shall be construed to prevent the authorized collector of the tax from pursuing any civil remedy available to the collector by law, including issuing distress warrants and the seizure of assets, to collect any taxes due or delinquent under this part.
Acts 1988, ch. 982, § 9; 1989, ch. 591, §§ 1, 6; 2003, ch. 322, §§ 1, 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1409 - Records - Inspection

It is the duty of every operator liable for the collection of and payment to the municipality of any tax imposed by this part to keep and preserve for a period of three (3) years all records as may be necessary to determine the amount of such tax for which the operator may have been liable for the collection of and payment to the municipality, which records the authorized collector shall have the right to inspect at all reasonable times.
Acts 1988, ch. 982, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1410 - Administration and enforcement - Remedies of taxpayers

(a)
The authorized collector, in administering and enforcing this part, has, as additional powers, those powers and duties with respect to collecting taxes as provided in this title or otherwise provided by law for the county clerks; provided, that chapter 1, part 17 of this title does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a municipality pursuant to this part.
(b)
Upon any claim of illegal assessment and collection, the taxpayer shall have the remedies provided in this title, it being the intent of this part that the provisions of law that apply to the recovery of state taxes illegally assessed and collected also apply to taxes illegally assessed and collected under the authority of this part; provided, that the authorized collector shall possess those powers and duties as provided in §
67-1-707
for the county clerks.
(c)
With respect to the adjustment and settlement with taxpayers, all errors of taxes collected by the authorized collector under the authority of this part shall be refunded by the authorized collector.
(d)
Notice of any tax paid under protest shall be given to the authorized collector and the ordinance authorizing levy of the tax shall designate a municipal officer against whom suit may be brought for recovery.
Amended by 2016 Tenn. Acts, ch. 796,s 3, eff. 4/14/2016.
Acts 1988, ch. 982, § 11.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1411 - Deposit of funds

The proceeds of the tax authorized by this part shall be allocated to and placed in the general fund or other fund of the municipality to be used for the purposes stated in §
67-4-1403
.
Acts 1988, ch. 982, § 12.