Tennessee § 67-4-2019 - Exemption for distributions to publicly traded real estate investment trust (public REIT).
Full text of Tennessee Tennessee Code Annotated § 67-4-2019 — Exemption for distributions to publicly traded real estate investment trust (public REIT)., with citation guidance and answers to common questions.
§ 67-4-2019. Exemption for distributions to publicly traded real estate investment trust (public REIT).
There shall be exempt from the payment of the excise tax levied under this part any person treated as a partnership for federal tax purposes that directly or indirectly distributes one hundred percent (100%) of its net earnings or net losses to a public REIT. Acts 2006, ch. 1019, § 12. Law Reviews. Taxation-State Tax Apportionment of Out-Of-State Business Income—Constitutionality and Propriety of a State's Apportionment and Taxation of Capital Gains as Business Earnings (Clark Milner), 79 Tenn. L. Rev. 437 (2012).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-2019
What does Tennessee Code Annotated § 67-4-2019 cover?
Section 67-4-2019 ("Exemption for distributions to publicly traded real estate investment trust (public REIT).") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-4-2019?
A common citation format is "Tennessee Code Annotated § 67-4-2019" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-4-2019 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.