Tennessee § 67-4-803 - Amount of tax.
Full text of Tennessee Tennessee Code Annotated § 67-4-803 — Amount of tax., with citation guidance and answers to common questions.
§ 67-4-803. Amount of tax.
A tax is imposed on all bail bonds in this state, as provided in title 40, chapter 11, in the amount of twelve dollars ($12.00) per bail bond. For purposes of this part, an increase or decrease in the amount of an existing bail bond shall not constitute a new bail bond; provided, that the tax imposed by this section per bail bond shall be collected by bail bondsmen and shall include all charges against a defendant that are based on the same conduct and arising from the same criminal episode committed as a part of a single course of conduct leading to the arrest and charges at the time; and the tax imposed on bail bonds shall not be construed to be a separate tax on each charge arising from incidents in a single course of conduct and the same criminal episode, but for the purposes of this section shall be construed as one bail bond. Acts 2001, ch. 456, § 4; 2002, ch. 775, § 1. Compiler's Notes. Former § 67-4-803 (Acts 1976, ch. 537, § 52; T.C.A., § 67-2727; Acts 1988, ch. 780, § 1), concerning administration by the department of revenue and forms and reports, was repealed by Acts 1999, ch. 406, § 2, effective July 1, 1999. For new law, see § 67-4-2003 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-803
What does Tennessee Code Annotated § 67-4-803 cover?
Section 67-4-803 ("Amount of tax.") 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 § 67-4-803?
A common citation format is "Tennessee Code Annotated § 67-4-803" (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 § 67-4-803 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.