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2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 20 - Excise Tax Law of 1999
§ 67-4-2019 - Exemption for distributions to publicly traded real estate investment trust (public REIT).

TN Code § 67-4-2019 (2015) What's This?

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.

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