There Is a Newer Version of the T
2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 13 - Classification and Assessment -- Utilities and Carriers
- § 67-5-1301 - Assessment by comptroller of the treasury.
- § 67-5-1302 - Basis of value and level of assessment.
- § 67-5-1303 - Schedules generally.
- § 67-5-1304 - Railroad companies.
- § 67-5-1305 - Freight or private car companies.
- § 67-5-1306 - Express companies.
- § 67-5-1307 - Streetcar and interurban companies.
- § 67-5-1308 - Motor bus and truck companies.
- § 67-5-1309 - Pipeline companies.
- § 67-5-1310 - Telephone, radio common carrier, telephone cooperative, and cellular or wireless telecommunication and telecommunications tower companies.
- § 67-5-1311 - Gas, water, and sewerage companies.
- § 67-5-1312 - Power companies.
- § 67-5-1313 - Electric light companies and electric cooperatives.
- § 67-5-1314 - Commercial air carrier companies.
- § 67-5-1315 - Water transportation carrier companies.
- § 67-5-1316 - Filing of return.
- § 67-5-1317 - Failure to file schedules.
- § 67-5-1318 - Collection of penalty.
- § 67-5-1319 - Additional information required by comptroller of the treasury -- Access to records.
- § 67-5-1320 - Power of comptroller of the treasury to obtain evidence.
- § 67-5-1321 - False testimony -- Disobedience of summons.
- § 67-5-1322 - Determination of value and allocation to state.
- § 67-5-1323 - Distribution and apportionment to county, municipality, and taxing district.
- § 67-5-1324 - Situs of intangibles apportioned to state.
- § 67-5-1325 - Distributable and localized property.
- § 67-5-1326 - Preservation of records.
- § 67-5-1330 - Special assessment on notice by state board.
- § 67-5-1331 - Certification of valuation to local officials -- Collection of tax.
- § 67-5-1332 - Lien of taxes -- Delinquency.
- § 67-5-1333 - Distress warrant -- Sale for delinquency.
- § 67-5-1334 - Collection of county and city taxes.
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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