There Is a Newer Version
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this Part
2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 21 - Franchise Tax Law of 1999
- § 67-4-2101. Short title.
- § 67-4-2102. Tax for state purposes only.
- § 67-4-2103. Corporations subject to tax -- Exemptions.
- § 67-4-2104. Doing business in Tennessee a taxable privilege.
- § 67-4-2105. Persons doing business in state and having substantial nexus in state subject to tax.
- § 67-4-2106. Rate of tax.
- § 67-4-2107. Tax diminished by operating deficits or business losses deemed impairment of capital.
- § 67-4-2108. Value of tangible property as minimum tax base -- Exempt property.
- § 67-4-2109. Credit for gross premiums tax and job tax.
- § 67-4-2110. Apportionment for persons doing business outside state.
- § 67-4-2111. Apportionment of net worth.
- § 67-4-2112. Variances from standard apportionment formula -- Notice of discontinuation -- Hospital companies.
- § 67-4-2113. Where principal business of taxpayer is that of a common carrier of persons or property for hire or of an insurance company -- Apportionment of net worth.
- § 67-4-2114. Annual return -- Contents -- Financial unitary businesses.
- § 67-4-2115. Filing of return.
- § 67-4-2116. Failure to file tax return -- Revocation of charter or certificate -- Reinstatement.
- § 67-4-2117. Collection -- Dissolved entities.
- § 67-4-2118. Apportionment -- Financial institutions.
- § 67-4-2119. Minimum franchise tax.
- § 67-4-2120. Distribution of tax revenues.
- § 67-4-2121. Tax imposed on manufacturer.
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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