Tennessee Code — 67
Browse 1,203 sections in division 67 of the Tennessee code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 67-1-101. Liberal construction of title — Incidental powers of commissioner — Chapter definitions.
- § 67-1-102. Powers and duties of commissioner and department of revenue.
- § 67-1-103. Study of tax laws — Report.
- § 67-1-104. Tax administration fund.
- § 67-1-105. Hearings by commissioner.
- § 67-1-106. Optional reporting periods.
- § 67-1-107. Mailed tax papers or payments — Determination of filing date.
- § 67-1-108. Applicability of taxability policy changes.
- § 67-1-109. Revenue and letter rulings.
- § 67-1-110. Taxpayer bill of rights.
- § 67-1-111. Statewide uniformity of harvest or severance taxes.
- § 67-1-112. Business tax — Taxes invoiced to customers to be included in tax base.
- § 67-1-113. Keeping and maintenance of records — Access to records — Penalties for noncompliance.
- § 67-1-114. Extension of due date for certain tax returns.
- § 67-1-115. Electronic submission of documents and payments.
- § 67-1-116. Fees for processing of documents and payments.
- § 67-1-117. Commissioner's authority to permit filing, submission or retention of documents in digital format.
- § 67-1-118. Review and report concerning credits found in §§ 67-4-2009, 67-4-2109, and 67-6-224.
- § 67-1-201. Creation — Director — Assistants — Expenses.
- § 67-1-202. Powers and duties.
- § 67-1-203. Duties of commissioner not duplicated.
- § 67-1-204. Liberal construction.
- § 67-1-205. Development of assessment procedures — Rules and regulations.
- § 67-1-206. Information and records required.
- § 67-1-301. Meetings — Notice.
- § 67-1-302. Expenses.
- § 67-1-303. Oath of board members — Compensation.
- § 67-1-304. Vice chair.
- § 67-1-305. Powers of board.
- § 67-1-306. Agents and assistants — Fees for witnesses, service of process.
- § 67-1-307. Technical assistance to counties.
- § 67-1-308. Computer services available to localities.
- § 67-1-401. Composition of boards.
- § 67-1-402. Oath of members.
- § 67-1-404. Sessions.
- § 67-1-501. Construction.
- § 67-1-502. Election of assessor — Term.
- § 67-1-503. County legislative body members ineligible.
- § 67-1-504. Vacancies.
- § 67-1-505. Surety bond.
- § 67-1-506. Deputy assessors and secretaries.
- § 67-1-507. Oath of office.
- § 67-1-508. Compensation.
- § 67-1-509. Qualifications — Confidentiality of examinations.
- § 67-1-510. Certification and identification of assessors and deputies.
- § 67-1-511. Revocation of certificate.
- § 67-1-512. Schools and field training courses.
- § 67-1-513. Office consolidation.
- § 67-1-514. Changes in record-keeping systems.
- § 67-1-601. Counties may impose taxes.
- § 67-1-602. Limit on county taxation — Equal and uniform taxation.
- § 67-1-603. Revenue used to discharge debt — Special funds.
- § 67-1-701. When taxes payable.
- § 67-1-702. Payment to trustee.
- § 67-1-703. Payment to state — Form — Time.
- § 67-1-704. Payment to county — Form and receipt.
- § 67-1-705. Collection fees.
- § 67-1-706. Collection of excessive tax prohibited.
- § 67-1-707. Adjustments and refunds.
- § 67-1-708. Waiver of enforcement and collection.
- § 67-1-801. Rate of penalty and interest.
- § 67-1-802. Abatement or waiver of penalty.
- § 67-1-803. Waiver of penalty.
- § 67-1-804. Delinquency — Negligence — Fraud — Dishonor of check — Exceptions.
- § 67-1-901. Payment under protest, involuntarily or under duress.
- § 67-1-902. Notice.
- § 67-1-903. Action against collecting officer.
- § 67-1-904. Jurisdiction of suit — Certification and repayment.
- § 67-1-905. Costs paid by state.
- § 67-1-906. [Repealed.]
- § 67-1-907. [Repealed.]
- § 67-1-908. Remedy exclusive.
- § 67-1-909. Writs to prevent collection of tax prohibited.
- § 67-1-910. Refusal of unrecognized money.
- § 67-1-911. Provisions applicable to municipal taxes.
- § 67-1-912. Provisions applicable to county taxes.
- § 67-1-1001. Part definitions.
- § 67-1-1002. Grounds.
- § 67-1-1003. Qualifying municipalities for reassessments — Appeals by owners.
- § 67-1-1004. Ineffective against bona fide purchaser.
- § 67-1-1005. Duty to back assess or reassess — Citation.
- § 67-1-1006. Obtaining evidence.
- § 67-1-1007. Authority for back assessment or reassessment — Finality.
- § 67-1-1008. Penalty and costs.
- § 67-1-1009. Estates — Examination of inventories and reports.
- § 67-1-1010. Failure or refusal of clerk or trustee to perform duties.
- § 67-1-1011. Records and reports.
- § 67-1-1201. Issuance of warrant.
- § 67-1-1202. Execution of warrant.
- § 67-1-1203. Garnishments.
- § 67-1-1204. Levy on real estate.
- § 67-1-1205. Levy on equitable interest.
- § 67-1-1206. Remedy supplemental.
- § 67-1-1301. Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees.
- § 67-1-1302. Persons subject to subpoena power.
- § 67-1-1303. Failure to appear when subpoenaed — Penalty.
- § 67-1-1304. Failure to testify when subpoenaed — Penalty.
- § 67-1-1305. Compensation of witness.
- § 67-1-1401. Short title.
- § 67-1-1402. Application and construction.
- § 67-1-1403. Lien for taxes in favor of state.
- § 67-1-1404. “Levy” defined.
- § 67-1-1405. Collection by levy authorized.
- § 67-1-1406. Notice and demand.
- § 67-1-1407. Property subject to levy — Exemptions.
- § 67-1-1408. Levy on pay — Duration, release, and renewal.
- § 67-1-1409. Successive seizures under levy.
- § 67-1-1410. Levy — Padlocking premises.
- § 67-1-1411. Levy — Taxpayer's bond pending appeal.
- § 67-1-1412. Levy — Surrender of property required.
- § 67-1-1413. Levy — Production of books.
- § 67-1-1414. Notice of seizure.
- § 67-1-1415. Notice of sale.
- § 67-1-1416. Sale of indivisible property.
- § 67-1-1417. Time and place of sale.
- § 67-1-1418. Manner and conditions of sale.
- § 67-1-1419. Appraisal and disposition of perishable property.
- § 67-1-1420. Sale — Redemption of property.
- § 67-1-1421. Certificate of sale.
- § 67-1-1422. Sale of real property — Deed.
- § 67-1-1423. Effect of certificate or deed on junior encumbrances.
- § 67-1-1424. Records of sales and redemptions.
- § 67-1-1425. Expenses of levy and sale.
- § 67-1-1426. Application of proceeds of levy and sale.
- § 67-1-1427. Release of levy.
- § 67-1-1428. Return of wrongfully levied property.
- § 67-1-1429. Time limit for making levy — Release of lien.
- § 67-1-1430. [Repealed.]
- § 67-1-1431. Action where tax in jeopardy.
- § 67-1-1432. Civil action — Assertion of state's lien.
- § 67-1-1433. Enforcement of other liens.
- § 67-1-1434. Civil action by person other than taxpayer.
- § 67-1-1435. Sale of personal property by state.
- § 67-1-1436. Administration of real estate acquired by state.
- § 67-1-1437. Obtaining evidence.
- § 67-1-1438. Assessments by commissioner.
- § 67-1-1439. Rulemaking by commissioner.
- § 67-1-1440. Crimes against revenue officers.
- § 67-1-1441. Revenue officers — Weapons — Execution of search warrants.
- § 67-1-1442. Continuation of business to satisfy delinquent tax liability.
- § 67-1-1443. Failure to pay taxes collected from taxpayer's customers.
- § 67-1-1444. Collection of tax debt from transferee — Liability of transferee.
- § 67-1-1445. Collection of tax debt outside state.
- § 67-1-1501. Limitation on assessment and collection of taxes.
- § 67-1-1502. Dismissal of action after expiration of limitation.
- § 67-1-1601. Commissions disallowed on failure to settle or pay over.
- § 67-1-1602. Action against collector for failure to settle or pay over.
- § 67-1-1603. Entry of motion against delinquent.
- § 67-1-1604. Time of trial.
- § 67-1-1605. Precedence on docket.
- § 67-1-1606. Commissioner's statement as evidence — Copy of bond.
- § 67-1-1607. Judgment against collector.
- § 67-1-1608. Amount of judgment in absence of commissioner's statement.
- § 67-1-1609. Judgment against surviving principal and sureties.
- § 67-1-1610. Interest and damages.
- § 67-1-1611. Credit for claims due collector.
- § 67-1-1612. Receipt of revenues due state.
- § 67-1-1613. Report and deposit of revenues by clerk of court.
- § 67-1-1614. Clerk's commission.
- § 67-1-1615. Penalties for violations paid into school fund.
- § 67-1-1616. Monthly penalty for failure to pay over taxes — Forfeiture of office.
- § 67-1-1617. Action on collector's bond.
- § 67-1-1618. Officials by whom suit brought.
- § 67-1-1619. Attorney's fee.
- § 67-1-1620. Collection and accounting for attorney's and auditor's fees.
- § 67-1-1621. Taxpayer's action against collector.
- § 67-1-1622. Release of collector's liability prohibited.
- § 67-1-1623. Actions against state officers.
- § 67-1-1624. Willful failure of county clerk to perform duties — Assumption of duties by commissioner.
- § 67-1-1625. Willful failure of collector to pay over — Felony.
- § 67-1-1626. Refund to collector on proof of deficiencies in collections.
- § 67-1-1627. Collector's action for reimbursement of tax paid by collector.
- § 67-1-1628. Powers of collector after expiration of term.
- § 67-1-1629. Rights of collector's sureties.
- § 67-1-1701. Part definitions.
- § 67-1-1702. Confidentiality.
- § 67-1-1703. Disclosure to taxpayer or fiduciary.
- § 67-1-1704. Disclosure for administrative purposes — Tax collection.
- § 67-1-1705. Disclosure for tax enforcement.
- § 67-1-1706. Disclosure to parties in interest.
- § 67-1-1707. Disclosure for miscellaneous purposes.
- § 67-1-1708. Manner of disclosure — Legal effect.
- § 67-1-1709. Violations — Penalties.
- § 67-1-1710. Confidentiality of attorney-client communications.
- § 67-1-1711. Disclosure by commissioner.
- § 67-1-1712. Certified service provider.
- § 67-1-1801. Enumeration of remedies.
- § 67-1-1802. Refunds — Report of debts.
- § 67-1-1803. Jurisdiction — Certification of refunds — Attorneys' fees — Statute of limitation tolled — Appeals — Expedited proceedings.
- § 67-1-1804. Exclusivity of procedures.
- § 67-1-1805. [Obsolete.]
- § 67-1-1806. Rules and regulations.
- § 67-1-1807. Applicable laws — Conditions precedent for recovery — Conflicting laws.
- § 67-1-1808. Offset of the taxpayer's refund of taxes by the amount of debt owed to a claimant.
- § 67-2-101. Chapter definitions.
- § 67-2-102. Imposition, rate and collection of tax.
- § 67-2-103. Tax for state purposes only.
- § 67-2-104. Exemptions.
- § 67-2-105. Back assessments prohibited.
- § 67-2-106. [Repealed.]
- § 67-2-107. Returns generally.
- § 67-2-108. Confidentiality of returns.
- § 67-2-109. Brokers — Liability for return and tax.
- § 67-2-110. Fiduciaries — Liability for return and tax.
- § 67-2-111. Foreign trust beneficiaries — Liability for return and tax.
- § 67-2-112. Date tax due — Member of armed forces serving during period of hostilities.
- § 67-2-113. Powers of commissioner — Assistants.
- § 67-2-114. Interest and penalties — Armed forces exclusion — Assessment or collection of tax or liability.
- § 67-2-115. Determination of tax by commissioner.
- § 67-2-116. Distress warrant.
- § 67-2-117. Commissioner — Payment of revenue to comptroller of the treasury.
- § 67-2-118. Disposition of proceeds from penalties.
- § 67-2-119. Disposition of revenue.
- § 67-2-120. Taxpayer remedies.
- § 67-2-121. Violations — Criminal penalties.
- § 67-2-122. Taxes paid on out-of-state shares of Subchapter S corporation.
- § 67-2-123. Implementation of income tax incentive for participation in college savings plans.
- § 67-2-124. Effect of reduction to rate of tax — Annual reduction of tax — Elimination of tax.
- § 67-2-125. Angel investor tax credit.
- § 67-3-101. Short title.
- § 67-3-102. Purpose of chapter — Construction.
- § 67-3-103. Chapter definitions.
- § 67-3-201. Gasoline tax.
- § 67-3-202. Diesel tax.
- § 67-3-203. Special privilege tax.
- § 67-3-204. Environmental assurance fee.
- § 67-3-205. Export tax.
- § 67-3-206. Maintenance of funding under highway trust fund.
- § 67-3-301. Measurement of gasoline tax.
- § 67-3-302. Measurement of diesel tax.
- § 67-3-303. Measurement of special privilege tax and environmental assurance fee.
- § 67-3-304. Measurement of floorstock tax.
- § 67-3-401. Governmental agency exemption.
- § 67-3-402. Consumer imports exemption.
- § 67-3-403. Industrial chemicals and solvents exemption.
- § 67-3-404. Export exemption.
- § 67-3-405. Suppliers export exemption.
- § 67-3-406. Refund on exports by licensed exporter.
- § 67-3-407. Refund on exports by unlicensed exporter.
- § 67-3-408. Kerosene exemption.
- § 67-3-409. Aviation fuel exemption.
- § 67-3-410. Refinery exemptions.
- § 67-3-411. Agricultural use refunds — Gasoline.
- § 67-3-412. Refunds — Exports.
- § 67-3-413. Refunds — Governmental — Refund claim filing by vendor.
- § 67-3-414. Refunds — Auxiliary engines.
- § 67-3-415. Refunds — Contaminated fuels.
- § 67-3-416. Refunds — Casualty losses.
- § 67-3-417. Refunds — Fabricating user.
- § 67-3-418. Refunds — End user — Off highway.
- § 67-3-419. Exemption for methanol sold for use in highway or nonhighway vehicles.
- § 67-3-420. Refunds — Wholesaler sales to limited users and prepaid users.
- § 67-3-421. Refund claim procedures generally.
- § 67-3-422. Refunds — Manufacturers of pre-mixed engine fuel.
- § 67-3-423. [Repealed.]
- § 67-3-501. Payment by permissive supplier.
- § 67-3-502. Payment by bonded importer.
- § 67-3-503. Blanket pre-collection election for imports.
- § 67-3-504. Payment by supplier.
- § 67-3-505. Terminal operator liability.
- § 67-3-506. Supplier to collect tax-deferred payment.
- § 67-3-507. Bad debt allowance.
- § 67-3-508. Collection administration allowance.
- § 67-3-509. Tare allowance.
- § 67-3-510. Backup payment by end user — Joint liability of ultimate vendor.
- § 67-3-511. Payment of floorstock tax.
- § 67-3-512. Payment of taxes and fees by fuel blenders.
- § 67-3-513. Tax on cross-border movements of petroleum products.
- § 67-3-514. Inclusion of taxes and fees in sales price.
- § 67-3-515. Payment by electronic funds transfer.
- § 67-3-601. Supplier's license — Permissive supplier's license.
- § 67-3-602. Blender's license.
- § 67-3-603. Terminal operator's license.
- § 67-3-604. Exporter's license.
- § 67-3-605. Transporter's license.
- § 67-3-606. Importer's licenses — Bonded importer's license — Restricted importer's license.
- § 67-3-607. Wholesaler's license.
- § 67-3-608. License application — Form — Investigation.
- § 67-3-609. Bond for payment of taxes required — Amount — Combination bonds — Exemptions.
- § 67-3-610. Bond — Licensed wholesaler.
- § 67-3-611. New bond.
- § 67-3-612. Bond increase.
- § 67-3-613. Bond replacement.
- § 67-3-614. Bond release.
- § 67-3-615. License transferability.
- § 67-3-616. License display.
- § 67-3-617. License termination — Notice — Surrender.
- § 67-3-618. License denial and revocation.
- § 67-3-619. Retailer's license for dyed diesel fuel.
- § 67-3-701. Distributor reports filed by suppliers and bonded importers.
- § 67-3-702. In-state terminal operator reports.
- § 67-3-703. Exporter reports.
- § 67-3-704. Transporter reports.
- § 67-3-705. Blender's report.
- § 67-3-706. Reports by electronic data interchange.
- § 67-3-801. Destination state shipping paper to be issued.
- § 67-3-802. Shipping paper to be carried on board.
- § 67-3-803. Refusal of delivery.
- § 67-3-804. Diversions.
- § 67-3-805. Right to rely.