reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 5 - INHERITANCE TAX - DISPUTED DOMICILE (§§ 67-8-501 — 67-8-507) › Section 67-8-502 - [Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Election of provisions - Invocation of provisions by election - Effect of election

In any case in which this state and one (1) or more other states each claims that it was the domicile of a decedent at the time of death, and no judicial determination of domicile for inheritance tax purposes has been made in any such states, any executor, or the taxing official of any such state, may elect to invoke this part. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state, and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of such notice of election. If such election be rejected, no further proceedings shall be had under this part. If such election be not rejected, the dispute as to the inheritance taxes shall be determined solely as provided in this part, and no other proceedings to determine or assess such inheritance taxes shall thereafter be instituted in the courts of this state or otherwise.
Acts 1951, ch. 183, § 2 (Williams, § 1295.2); T.C.A. (orig. ed.), § 30-1639.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 5 - INHERITANCE TAX - DISPUTED DOMICILE (§§ 67-8-501 — 67-8-507) › Section 67-8-503 - [Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Agreement by states

(a)
In any case in which an election is made as provided in §
67-8-502
and not rejected, the commissioner may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any inheritance tax, together with interest and penalties, that may be due this state; provided, that the agreement also fixes the amount to be paid the other state or states.
(b)
If an agreement cannot be reached and the arbitration proceedings specified in §
67-8-504
are commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding.
(c)
Upon the filing of such agreement or duplicate thereof with the authority that would have jurisdiction to assess the inheritance tax of this state if the decedent died domiciled in this state, an assessment shall be made as provided in the agreement, and such assessment, except as otherwise provided in this part, shall finally and conclusively fix and determine the amount of inheritance tax due this state.
(d)
In the event that the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the commissioner the same percentage of the difference between such aggregate amount and the amount of such credit, as the amount payable to the commissioner under the agreement bears to such aggregate amount.
Acts 1951, ch. 183, § 3 (Williams, § 1295.3); T.C.A. (orig. ed.), § 30-1640.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 5 - INHERITANCE TAX - DISPUTED DOMICILE (§§ 67-8-501 — 67-8-507) › Section 67-8-506 - [Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Reciprocity

This part shall apply only in cases in which each of the states involved has in effect a law substantially similar to this part.
Acts 1951, ch. 183, § 6 (Williams, § 1295.6; T.C.A. (orig. ed.), § 30-1643.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 5 - INHERITANCE TAX - DISPUTED DOMICILE (§§ 67-8-501 — 67-8-507) › Section 67-8-507 - [Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Applicability of part to decedents who die in 2016 or later

This part does not apply in the case of any decedent who died in 2016 or in any subsequent year.
Acts 2012, ch. 1057, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 6 - GENERATION-SKIPPING TRANSFER TAX LAW (§§ 67-8-601 — 67-8-605) › Section 67-8-601 - Short title

This part shall be known and may be cited as the "Generation-Skipping Transfer Tax Law."
Acts 1978, ch. 731, § 12; T.C.A., § 67-6101.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 6 - GENERATION-SKIPPING TRANSFER TAX LAW (§§ 67-8-601 — 67-8-605) › Section 67-8-602 - Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Federal generation-skipping transfer tax" means the tax imposed by
26 U.S.C. § 2601
;
(2)
"Generation-skipping transfer" means a transfer subject to the tax imposed by
26 U.S.C. § 2601
where the original transferor is a resident of Tennessee at the date of the transfer, or the property transferred is real property or tangible personal property with an actual situs in Tennessee; and
(3)
"Original transferor" means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in the imposition of a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code (26 U.S.C.).
Acts 1978, ch. 731, § 13; T.C.A., §
67-6-102
; Acts 1988, ch. 613, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 6 - GENERATION-SKIPPING TRANSFER TAX LAW (§§ 67-8-601 — 67-8-605) › Section 67-8-603 - Imposition of tax - Credits

(a)
A tax is imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state inheritance taxes under
26 U.S.C. § 2604
.
(b)
If any of the property transferred is real property located in another state or is tangible personal property having an actual situs in another state that requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subsection (a) shall be reduced by an amount that bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of such property taxable in such other state bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes.
Acts 1978, ch. 731, § 14; T.C.A., § 67-6103; Acts 1988, ch. 613, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 6 - GENERATION-SKIPPING TRANSFER TAX LAW (§§ 67-8-601 — 67-8-605) › Section 67-8-604 - Returns

(a)
Every person required to file a return reporting a generation-skipping transfer under applicable federal statute and regulations shall file a return with the department of revenue on or before the last day prescribed for filing the federal return, and shall pay the tax imposed by §
67-8-603
at that time. There shall be attached to the return filed with the department a duplicate copy of the federal return.
(b)
The return shall contain such information and be in such form as the commissioner may prescribe and shall state the amount of tax due under §
67-8-603
. The return shall be executed under penalty of perjury.
(c)
If, after the filing of a duplicate copy of the federal return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, then an amended return shall be filed within thirty (30) days of the notice of the increase or decrease by the federal authorities with the department showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax. Any increase in the amount of tax due shall be paid with such amended return, and any decrease may be refunded by the department; provided, that a claim therefor, supported by proper proof, shall be filed with the commissioner within two (2) years from the date of such redetermination of tax by the federal authorities.
Acts 1978, ch. 731, § 15; T.C.A., § 67-6104.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 6 - GENERATION-SKIPPING TRANSFER TAX LAW (§§ 67-8-601 — 67-8-605) › Section 67-8-605 - Administrative and enforcement procedures

To the extent not inconsistent with §§
67-8-603
and
67-8-604
, the administrative and enforcement provisions of the inheritance tax law, as stated in parts 3-5 of this chapter, shall be applicable to this part in the event the original transferor is not alive at the time of the transfer. Notwithstanding §
67-8-118
, if the original transferor is alive at the time of the transfer, the administrative and enforcement provisions of the gift tax law, as stated in part 1 of this chapter, shall be applicable to this part. Any other administrative or enforcement provision relating to the duty and power of the commissioner of revenue to collect state taxes shall be applicable to this part to the extent not inconsistent with it.
Acts 1978, ch. 731, § 16; T.C.A., § 67-6105; Acts 1988, ch. 613, § 3; 2012, ch. 1085, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 7 - PAYMENT OF TRANSFER TAXES IN KIND ACT (§§ 67-8-701 — 67-8-705) › Section 67-8-701 - Short title - Purpose

(a)
This part shall be known and may be cited as the "Payment of Transfer Taxes in Kind Act."
(b)
It is the intent of this part, in appropriate circumstances, to allow the payment of transfer taxes under this chapter by the transfer to the state of unique objects of significant historical or artistic interest, unique sites or buildings of historical interest, or interests in real property having recreational, cultural, conservational, or wildlife value, or value to the state for a public purpose. It is not the intent to create a right in anyone to pay transfer taxes in kind.
Acts 1989, ch. 236, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 7 - PAYMENT OF TRANSFER TAXES IN KIND ACT (§§ 67-8-701 — 67-8-705) › Section 67-8-702 - Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Department" means the department of revenue;
(2)
"Donor" means any person responsible for the payment of transfer taxes to the state, including, but not limited to, a personal representative, executor, administrator, individual taxpayer, joint tenant, heir, legatee, devisee, grantee, transferee, trustee, tenant in common, conservator, guardian, custodian, or person interested in an estate or trust;
(3)
"In-kind payment" means a payment of transfer taxes or a portion thereof by the transfer to a receiving entity of qualified property;
(4)
"Interest in real property having recreational, conservational, or wildlife value" means any interest in real property that is of unique value as a scenic, historic, archaeological, scientific, or recreational resource to the state and that will contribute to the cultural, recreational, or economic life of the people, or is a unique and critical habitat for wildlife in the state;
(5)
"Interest in real property having state use value" means any interest in real property that is of unique value to the receiving entity to carry out its stated purposes;
(6)
"Object of significant artistic or historical value" means any object of art, collection, painting, portrait, mural, photograph, statue, tablet, carving, bas-relief, engraving, relic, coin, furniture, textile, basketry, artifact, natural specimen, rare book, author's papers, or other object of artistic, historical, or technical interest or of intrinsic cultural value;
(7)
"Qualified property" means an object of significant artistic or historical value, a site of significant historical interest, an interest in real property having recreational, conservational or wildlife value, or an interest in real property having state use value;
(8)
"Receiving entity" means the state of Tennessee, any department or agency thereof, any county, city, or other political subdivision of the state, or any state museum or state institution of health or education;
(9)
"Site of significant historical interest" means any real property, building, or fixture, or any combination thereof, of unique and peculiar historical significance; and
(10)
"Transfer taxes" means all the taxes imposed by this chapter, including the inheritance, estate, gift and generation-skipping transfer taxes, and interest and penalties thereon.
Acts 1989, ch. 236, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 7 - PAYMENT OF TRANSFER TAXES IN KIND ACT (§§ 67-8-701 — 67-8-705) › Section 67-8-703 - In-kind payment of transfer taxes - Appraisal

(a)
Any donor may make application to transfer qualified property to a receiving entity as an in-kind payment of transfer taxes.
(b)
The donor shall first obtain a written appraisal of the qualified property. The donor shall then notify the receiving entity in writing of the desire to offer the qualified property to the receiving entity. The receiving entity shall within a reasonable period of time notify the donor in writing as to whether it is willing to accept the qualified property. Any decision by a receiving entity not to accept the qualified property shall be final and not appealable.
(c)
If a receiving entity indicates its willingness to accept the qualified property, the donor shall then submit an application to the department for approval of an in-kind payment containing the following information:
(1)
Name and address of donor;
(2)
Copy of transfer tax return for which tax is payable, if prepared; otherwise, information concerning taxes to be paid;
(3)
Copy of appraisal;
(4)
Statement of how the qualified property meets the statutory definition;
(5)
A copy of the correspondence with the receiving entity evidencing its willingness to accept the qualified property; and
(6)
A statement from the donor or the receiving entity outlining the proposed and potential uses of the qualified property, and the source of funds for support and maintenance of the qualified property.
(d)
The department shall have ninety (90) days from the date of receipt of a completed application for in-kind payment to approve or deny the application. The department may request that the donor amend the application, including the valuation, as a condition of approval. If the department approves the application, the receiving entity shall assume title to the property as soon as practicable.
(e)
If the department fails to respond to an application for in-kind payment within ninety (90) days of its receipt, the application shall be deemed to be denied. The approval or denial of an application for in-kind payment shall be within the absolute discretion of the department. A denial of an application, either by response or by failure to respond, shall be final, and such a decision shall not be appealable under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, nor shall such decision be appealable to any court.
(f)
The department in its discretion may require the donor to pay for a second appraisal by an appraiser selected by the department whenever the qualified property is unusual or outside of the normal expertise of the department to appraise.
Acts 1989, ch. 236, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 7 - PAYMENT OF TRANSFER TAXES IN KIND ACT (§§ 67-8-701 — 67-8-705) › Section 67-8-704 - In-kind payment - Credit - Deferral - Limitation

(a)
Upon assumption of title by a receiving entity to property accepted as an in-kind payment, the department shall credit to the donor against the amount of taxes owed the valuation of the qualified property approved in the donor's application. In no case shall any credit allowed by this part be greater than the amount of tax owed, and any excess value shall constitute a gift to the receiving entity.
(b)
The department shall defer payment of transfer tax, or portion thereof, that is under review for in-kind payment from the date of receipt of a completed application, so that the tax due, or portion thereof, is exempt from interest and penalties during the pendency of an application. Interest and penalties shall recommence upon the department's denial of the application.
(c)
The department shall not during any fiscal year approve in-kind payments that have an aggregate value of more than five million dollars ($5,000,000), unless the governor, on application from the department, permits the department to exceed that limit.
Acts 1989, ch. 236, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 7 - PAYMENT OF TRANSFER TAXES IN KIND ACT (§§ 67-8-701 — 67-8-705) › Section 67-8-705 - Promulgation of rules and regulations

The commissioner is authorized to promulgate rules and regulations and to design forms to implement this part.
Acts 1989, ch. 236, § 7.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 9 - PAYMENTS IN LIEU OF TAXES (§§ 67-9-101 — 67-9-201) › Part 1 - TENNESSEE VALLEY AUTHORITY TENNESSEE STATE REVENUE SHARING ACT (§§ 67-9-101 — 67-9-103) › Section 67-9-101 - Basis of apportionment

(a)
Any increase in the payments received by the state from the Tennessee Valley authority in lieu of taxes under § 13 of the act of congress creating the authority, as amended, above the payments received in the fiscal year 1977-1978 shall be apportioned between the state and local governments in the following manner:
(1)
Forty-eight and one-half percent (48.5%) shall be paid to or retained by the state of Tennessee;
(2)
Forty-eight and one-half percent (48.5%) shall be paid to the counties and municipalities of this state as provided in this part; and
(3)
Three percent (3%) shall be paid to impacted local governing areas that are experiencing Tennessee Valley authority construction activity on facilities to produce electric power. Such impacted areas shall be designated by the Tennessee Valley authority. Such payments to impacted areas shall be made during the period of construction activity and for one (1) full fiscal year after completion of such activity. If, in any fiscal year, there are no impacted areas, these funds shall be allocated as provided in §
67-9-102(b)(3)
.
(b)
The state's share of such funds shall not be less than the amount of such funds received by it during the fiscal year preceding July 1, 1978.
Acts 1947, ch. 31, § 1; mod. C. Supp. 1950, § 1540.2 (Williams, § 1811.32); Acts 1977, ch. 181, § 1; T.C.A. (orig. ed.), §§ 67-2401, 67-24-101; Acts 1990, ch. 640, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 9 - PAYMENTS IN LIEU OF TAXES (§§ 67-9-101 — 67-9-201) › Part 1 - TENNESSEE VALLEY AUTHORITY TENNESSEE STATE REVENUE SHARING ACT (§§ 67-9-101 — 67-9-103) › Section 67-9-103 - Distribution of payments

(a)
Upon receipt of any payments in lieu of taxes by the Tennessee Valley authority, the commissioner of revenue shall be notified.
(b)
The commissioner of revenue shall determine, in accordance with this part, the payments to local governments and shall direct the commissioner of finance and administration to make such payments.
Acts 1947, ch. 31, § 3; C. Supp. 1950, § 1540.4 (Williams, § 1811.34); impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1977, ch. 181, § 1; 1981, ch. 22, § 2; T.C.A. (orig. ed.), §§ 67-2403, 67-24-103; Acts 2009, ch. 530, § 101.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 9 - PAYMENTS IN LIEU OF TAXES (§§ 67-9-101 — 67-9-201) › Part 2 - LOCAL HOSPITAL AUTHORITIES (§ 67-9-201) › Section 67-9-201 - Leased commercial real property

(a)
Notwithstanding any other provision of the law to the contrary, a hospital authority, created by a county or municipality pursuant to private act or local resolution, that owns real property leased for commercial purposes, separate and distinct from the real property owned by such hospital authority upon which hospitals or health care facilities are located, shall agree to the payment of tax equivalents to any municipality and county within which such leased commercial property is located.
(b)
The amount of such payments shall be fixed at the amount of ad valorem taxes otherwise due and payable by a tax paying entity upon the assessed value of the leased commercial property.
(c)
If such property is located within the boundaries of a municipality, pro rata shares of the total amount collected from such hospital authority shall be distributed to the county and municipality based on the tax rates of each.
Acts 1981, ch. 141, § 1; T.C.A., § 67-24-201.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 10 - HEALTH SAVINGS ACCOUNT ACT (§§ 67-10-101 — 67-10-107) › Section 67-10-101 - Short title

This chapter shall be known and may be cited as the "Health Savings Account Act."
Acts 2006, ch. 873, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 10 - HEALTH SAVINGS ACCOUNT ACT (§§ 67-10-101 — 67-10-107) › Section 67-10-103 - Contributions - Exemption from taxation

(a)
For taxable years beginning after 2007, contributions may be made into a health savings account by or on behalf of a resident of Tennessee, pursuant to §
67-10-102
.
(b)
Except as provided in §
67-10-105
, principal contributed to and interest earned on a health savings account and money reimbursed to an eligible individual or an employee for qualified medical expenses are exempt from taxation under chapter 2 of this title.
Acts 2006, ch. 873, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 10 - HEALTH SAVINGS ACCOUNT ACT (§§ 67-10-101 — 67-10-107) › Section 67-10-104 - Utilization of funds by trustee or custodian

The trustee or custodian shall utilize the funds held in a health savings account solely for the purpose of paying the qualified medical expenses of the eligible individual or the individual's dependents, or to purchase a health coverage policy certificate, or contract, if the eligible individual is receiving unemployment compensation, is exercising continuation privileges under federal law, is purchasing a long term care insurance contract, or to pay for health insurance other than a medicare supplemental policy for those who are medicare-eligible. Funds held in a health savings account shall not be used to cover expenses of the eligible individual or the individual's dependents who are otherwise covered, including, but not limited to, medical expense covered pursuant to an automobile insurance policy, workers' compensation insurance policy or self-insured plan, or another employer-funded health coverage policy, certificate, or contract.
Acts 2006, ch. 873, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 10 - HEALTH SAVINGS ACCOUNT ACT (§§ 67-10-101 — 67-10-107) › Section 67-10-105 - Withdrawal of money from health savings account

(a)
Notwithstanding subsections (c), (d), (e), or (f), an eligible individual may withdraw money from the individual's health savings account for any purpose other than a purpose described in §
67-10-104
.
(b)
Subject to subsection (c), if the eligible individual withdraws money for any purpose other than a purpose described in §
67-10-104
at any other time, then such amounts shall be treated as otherwise provided by applicable law.
(c)
The amount of disbursement of any assets of a health savings account pursuant to a filing for bankruptcy protection under title 11 of the United States Code (
11 U.S.C. § 101
et seq.), by an eligible individual or person for whose benefit the account was established is not considered a withdrawal for purposes of this section. The amount of a disbursement is not subject to taxation under chapter 2 of this title.
(d)
The transfer of an eligible individual's interest in a health savings account to an eligible individual's spouse or former spouse under a divorce or separation instrument shall not be considered a taxable transfer made by the eligible individual, notwithstanding any other provision of this chapter, and the interest shall, after the transfer, be treated as a health savings account with respect to which the spouse is the eligible individual.
(e)
Upon the death of the eligible individual, the trustee or custodian shall distribute the principal and accumulated interest of the health savings account to the estate of the deceased.
(f)
If an employee becomes employed with a different employer that participates in a health savings account program, the employee may transfer the employee's health savings account to that new employer's trustee or custodian, or to an individually purchased account program.
Acts 2006, ch. 873, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 10 - HEALTH SAVINGS ACCOUNT ACT (§§ 67-10-101 — 67-10-107) › Section 67-10-106 - Cost of living adjustments

The United States department of treasury may make cost of living adjustments to dollar amounts for requirements for deductibles and out-of-pocket expenses in accordance with § 223 of the Internal Revenue Code (
26 U.S.C § 223
). If such adjustments are made, then the corresponding amounts in §
67-10-102(4) and (6)
will be considered to be increased to reflect the adjustments.
Acts 2006, ch. 873, § 6.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 10 - HEALTH SAVINGS ACCOUNT ACT (§§ 67-10-101 — 67-10-107) › Section 67-10-107 - Rules and regulations

The commissioner of revenue is authorized to promulgate rules and regulations to effectuate the purposes of this chapter. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Acts 2006, ch. 873, § 8.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-NEW - [Newly enacted section not yet numbered] (§ 68-1-NEW)

The department of health shall not permit a corporation, as defined in § 48-11-201, to receive in-kind contributions paid for by federal grant funds through § 317 or § 318 of the Public Health Service Act (
42 U.S.C. § 247b
or §
247c
).
Added by 2024 Tenn. Acts, ch. 684,s 1, eff. 4/11/2024.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-102 - Commissioner - Deputies - Chief medical officer

(a)
The department of health shall be under the charge and general supervision of the commissioner of health, who shall be appointed by the governor in the same manner as other commissioners and who shall have the same official status as other commissioners. The commissioner shall hold office at the pleasure of the governor. The compensation of the commissioner shall not exceed that of a Class 1 official, as established in §
8-23-101
.
(b)
(1)
The commissioner may appoint a deputy commissioner, who, in the event of absence or incapacity of the commissioner or in the event of a vacancy in the office of commissioner, may be authorized in accordance with §
4-4-115
to exercise any and all of the powers of the commissioner until such time as the duly appointed commissioner can fulfill the commissioner's responsibilities.
(2)
The commissioner is also authorized to delegate any of the powers, duties, responsibilities or authority vested in the commissioner by the laws of the state of Tennessee. This delegation shall be made in writing to any appropriate official of the department.
(c)
(1)
The commissioner shall appoint a state health officer to be called the chief medical officer for the state who shall, at the direction of the commissioner, be responsible for and advise the commissioner and the department on all matters of health policy in all state services and programs, including, but not limited to, medicaid, public health, and environmental health.
(2)
The chief medical officer shall be:
(A)
A physician licensed to practice medicine in Tennessee; and
(B)
Appointed from a list of nominees containing at least three (3) names for consideration by the commissioner to be submitted by the Tennessee Medical Association board of trustees.
(3)
Any of the powers, duties, responsibilities, or authorities vested in the commissioner that require or imply that the commissioner is a licensed physician may be delegated by the commissioner to the chief medical officer. Any such delegation shall be made in writing and shall be filed with the secretary of state. The salary for the chief medical officer shall be paid consistent with the January 1, 1983, physician 959 classification or the highest paid physician in subsequent classification/compensation plans.
Acts 1951, ch. 225, § 1 (Williams, § 328.3); T.C.A. (orig. ed.), § 53-102; Acts 1983, ch. 219, § 1.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-103 - Rules and regulations - Fees and charges

(a)
The commissioner of health may adopt rules and regulations subject to this chapter.
(b)
The commissioner is empowered to adopt, promulgate and enforce, with the concurrence of the comptroller of the treasury and the commissioner of finance and administration, rules and regulations establishing fees and charges for any public health service, including, but not limited to, licenses, permits, or authorizations rendered pursuant to, or required by, any statute administered by the department of health. Any and all recipients of public health services shall be responsible for payment of same. The commissioner is empowered to promulgate regulations to reduce or eliminate fees for any classification or classifications of services, based upon recipients' condition or ability to pay. All fees received for the performance of services shall be retained by the district, municipal or county health department rendering the service, subject to the prior approval of the commissioner. Any fees received by the state department of health, and any fees not retained by the district, municipal or county health department, shall be deposited with the state treasurer in accordance with the provisions set forth in §
9-2-127
. Any fees retained by district, municipal or county public health departments are to be applied toward the cost of providing or expanding the service or evaluating and processing the license, permit or other authorization, and the district, municipal or county department shall provide an accounting to the state of all such fees retained by that department, in such manner as shall be determined by the commissioner. With the approval of the commissioner, district, municipal and county public health departments may establish fees and charges in excess of, or less than, fees and charges set by the commissioner. Any fee for services performed by the municipal, county or district public health departments not included on the fee schedule prepared by the commissioner shall be established by the district, municipal or county public health department. The amount of any fee established by the commissioner or by a district, municipal or county public health department under this section shall not exceed the cost of providing the service.
(c)
Rules and regulations establishing fees shall be in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Acts 1877, ch. 98, § 8; Shan., § 3094; impl. am. Acts 1923, ch. 7, § 46; Code 1932, § 5756; Acts 1973, ch. 323, § 1; 1981, ch. 192, §§ 1, 2; T.C.A. (orig. ed.), § 53-103; Acts 1983, ch. 294, § 1.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-104 - Duties of commissioner

The department of health shall have the general supervision of the interests of health and life of the citizens of this state. The commissioner shall:
(1)
Especially study the vital statistics of this state, and endeavor to make intelligent and profitable use of the records of sickness and death among the people;
(2)
Make sanitary investigations and inquiries respecting the causes of disease, especially epidemics, the causes of death, effects of employment, habits, localities and circumstances, upon the health of the people;
(3)
Advise, when the commissioner deems it necessary, in reference to location, water supply, drainage, and ventilation of any public institutions;
(4)
From time to time, recommend works upon the subject of hygiene for the use of the schools of this state;
(5)
Have the authority to petition the chancery court of Davidson County for judicial review, pursuant to §
4-5-322
, of any final order of any board or similar multi-member agency administered by or administratively assigned to the department. This subdivision (5) shall not apply to the boards created by title 59, chapter 8; chapter 201 or chapter 211 of this title; or title 69, chapter 3;
(6)
Have the authority to appoint administrative judges from the administrative procedures division of the office of the secretary of state, pursuant to §
4-5-301
, to hear contested cases before the department, and contested cases before any board or similar multi-member agency administered by or administratively assigned to the department, upon the request of such board or agency. These boards and agencies are authorized to utilize such administrative judges; and
(7)
(A)
Develop a grant program for research and development in the area of solid waste disposal technologies to include, but not be limited to, the following options:
(i)
Reducing the use of landfills;
(ii)
Source separation;
(iii)
Recycling;
(iv)
Retrieval;
(v)
Mass burn;
(vi)
Private sector involvement; and
(vii)
Educating the public on the importance of separation; and
(B)
Develop standards and guidelines for the submission of proposals for grant applications under the program established by this subdivision (7) and for the manner in which such grant applications will be selected and approved. The amount of the grant shall be as provided in the general appropriations act each fiscal year.
Acts 1877, ch. 98, § 6; Shan., § 3095; impl. am. Acts 1923, ch. 7, § 46; Code 1932, § 5757; T.C.A. (orig. ed.), § 53-104; Acts 1984, ch. 897, §§ 1, 2; 1988, ch. 830, § 1.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-105 - Appropriations for health demonstration work

(a)
The county legislative bodies are empowered to appropriate such sums of money as may be necessary or expedient to be used in cooperating with the department of health in carrying on health demonstration work in the counties.
(b)
The state treasurer is authorized and directed to receive and disburse money provided by any agency for the purpose of enabling the department to engage in health demonstration work. When such money is received by the state treasurer, it shall be placed to the credit of the department, and shall be disbursed by the state treasurer as are other funds provided for the department.
Acts 1921, ch. 32, § 1; 1921, ch. 90, § 1; impl. am. Acts 1923, ch. 7, § 46; Shan. Supp., §§ 3100a7, 3100a8; Code 1932, §§ 5766, 5767; modified; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), §§ 53-116, 53-117.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-106 - Acceptance of benefits of acts of congress

(a)
The state of Tennessee does hereby accept the benefits of any acts now passed or hereafter to be passed by the senate and house of representatives of the United States to provide for cooperation with the states in the protection of mothers and infants and promotion of a public health program. The state treasurer is empowered to receive grants of money appropriated under any act of congress and in accordance with any act of congress.
(b)
The department of health is required to carry on work in accordance with the terms and conditions of the acts of congress, and shall have necessary authority to cooperate with the federal authorities administering the acts, the department to be deemed the administering agency under the federal acts.
Acts 1923, ch. 65, §§ 1, 2; Shan. Supp., §§ 3100a9, 3100a10; mod. Code 1932, §§ 5768, 5769; modified; T.C.A. (orig. ed.), §§ 53-118, 53-119.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-107 - Indemnity insurance for health officials

The commissioner of finance and administration, on approval of the fiscal review committee, may procure indemnity insurance, indemnifying the heads of departments of health for the state, counties and cities throughout the state against actions claimed to arise out of acts of omission or commission of such personnel performed in the course of their official duties.
Acts 1971, ch. 417, § 1; T.C.A., § 53-120.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-110 - Annual list of medicaid and temporary assistance for needy families (TANF)

The departments of health and human services shall jointly provide to the health and welfare committee of the senate and the health committee of the house of representatives, on or before December 31 each year, a written list of the options available to the state, and the extent of federal financial participation for each option, under medicaid and temporary assistance for needy families (TANF).
Amended by 2013 Tenn. Acts, ch. 236,s 87, eff. 4/19/2013.
Acts 1988, ch. 713, § 1.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-111 - Record retention requirement

Notwithstanding any rule, regulation or law to the contrary, home health care agencies shall keep records dating back five (5) years from the date information is obtained by the agency.
Acts 1988, ch. 733, § 1.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-112 - Unauthorized revealing of information

(a)
It is prohibited conduct for any department of health employee to knowingly reveal, or cause to be revealed, any information to a person not authorized by the authority of the commissioner to receive or have knowledge of the information that can reasonably be expected to provide the person with advance notification of the date, time or place that an inspection to be conducted by the department will occur.
(b)
If the commissioner finds that any department employee has revealed information in violation of subsection (a), then the commissioner has the authority to terminate the employee from state employment, in accordance with the same procedures, safeguards and rights of appeal as are generally provided by law or regulation for the discipline or termination of state employees.
(c)
The commissioner shall publish a memorandum to employees explaining subsections (a) and (b) and shall post appropriate notices of this law.
Acts 1988, ch. 956, § 1; 1989, ch. 370, § 1; 1992, ch. 693, § 2.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-113 - Office on civil rights compliance - Sanctions

(a)
(1)
There is established, as an extension of the office of Title VI compliance within the department of health, an office on civil rights compliance by health care facilities.
(2)
The office shall monitor, and upon receiving a complaint shall investigate, health care facilities licensed by the state, to determine whether any facility is denying any individual the full and equal enjoyment of the services, privileges, advantages and accommodations offered within the facility on the grounds of race, color or national origin.
(3)
Following an investigation, if a determination is made by the office that any such discriminatory practice has occurred or is occurring, the office shall inform the health care facility of its findings and shall work with the facility to take affirmative action to ensure compliance with this section, and to ensure the health care facility shall cease and desist from the discriminatory practice.
(4)
The office on civil rights compliance shall report and document any such discriminatory practice to the commissioner, the Tennessee human rights commission, and the board for licensing health care facilities.
(b)
If complaints of discriminatory practices continue to be received by the office during the time the office is monitoring previously investigated complaints or during follow-up investigations, and if the office determines that the facility has continued to engage in the discriminatory practices, the office shall forward its findings to the board for licensing health care facilities for appropriate disciplinary action. The board shall have the authority to impose sanctions as provided in subsection (c) for violations of this section.
(c)
The board for licensing health care facilities may deny, suspend or revoke the license issued to the health care facility for a violation of this section.
(d)
In addition to the action pursuant to subsection (c) by the board, the commissioner may impose a civil penalty in an amount not to exceed five thousand dollars ($5,000) for violation of this section.
(e)
Any sanction imposed upon a health care facility by the board or the commissioner pursuant to this section shall be imposed in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
(f)
Implementation of this section shall be subject to funding being provided in the general appropriations act.
Acts 1988, ch. 977, §§ 1, 2.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-114 - Release of disciplinary reports

(a)
The division of health related boards shall issue monthly a press release containing a disciplinary report, which shall list all disciplinary actions taken by each board during the prior month. The report shall list, by board, the following:
(1)
Name and professional address of any person disciplined the prior month;
(2)
Disciplinary action taken; and
(3)
Any civil penalty imposed.
(b)
The disciplinary report for the prior month shall be made available to newspapers of general circulation in each of the state's metropolitan areas, Nashville, Memphis, Knoxville, Chattanooga and the tri-cities area composed of Bristol, Johnson City and Kingsport, by the fifteenth of each following month.
Acts 1989, ch. 389, § 4.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-115 - Regulations - Tennessee family insurance assistance program

The commissioner of health shall promulgate regulations regarding the issuance of information concerning the availability of financial assistance through the state medical assistance program for beneficiaries of group health plans, pursuant to the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) (
29 U.S.C. §§ 1161
-
1168
and
42 U.S.C. §§ 300bb-1
-
300bb-8
), §
56-7-2312
, and related laws and regulations.
Acts 1991, ch. 420, § 1.
2023 Tennessee Code › Title 68 - HEALTH, SAFETY AND ENVIRONMENTAL PROTECTION (§§ 68-1-NEW — 68-221-1319) › HEALTH (§§ 68-1-NEW — 68-6-201) › Chapter 1 - DEPARTMENT OF HEALTH (§§ 68-1-NEW — 68-1-2503) › Part 1 - GENERAL PROVISIONS (§§ 68-1-NEW — 68-1-144) › Section 68-1-116 - Licenses and renewals for registered professional environmentalists

(a)
Notwithstanding any provision of this chapter to the contrary, all persons who wish to obtain a license as a registered professional environmentalist must, by August 31, 1994, submit an application to the board, accompanied by a nonrefundable fee as set by the state board of examiners for registered professional environmentalists. In addition, an applicant shall successfully pass an examination approved by the board by September 30, 1994.
(b)
After August 31, 1994, all persons who wish to renew a license as a registered professional environmentalist shall submit an application for renewal to the department of health. The department may set fees for the renewal of licenses pursuant to this section.
Acts 1994, ch. 916, § 3.