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2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 2 - Income Taxation
- § 67-2-101. Chapter definitions.
- § 67-2-102. Imposition, rate and collection of tax.
- § 67-2-103. Tax for state purposes only.
- § 67-2-104. Exemptions.
- § 67-2-105. Back assessments prohibited.
- § 67-2-106. [Repealed.]
- § 67-2-107. Returns generally.
- § 67-2-108. Confidentiality of returns.
- § 67-2-109. Brokers -- Liability for return and tax.
- § 67-2-110. Fiduciaries -- Liability for return and tax.
- § 67-2-111. Foreign trust beneficiaries -- Liability for return and tax.
- § 67-2-112. Date tax due -- Member of armed forces serving during period of hostilities.
- § 67-2-113. Powers of commissioner -- Assistants.
- § 67-2-114. Interest and penalties -- Armed forces exclusion -- Assessment or collection of tax or liability.
- § 67-2-115. Determination of tax by commissioner.
- § 67-2-116. Distress warrant.
- § 67-2-117. Commissioner -- Payment of revenue to comptroller of the treasury.
- § 67-2-118. Disposition of proceeds from penalties.
- § 67-2-119. Disposition of revenue.
- § 67-2-120. Taxpayer remedies.
- § 67-2-121. Violations -- Criminal penalties.
- § 67-2-122. Taxes paid on out-of-state shares of Subchapter S corporation.
- § 67-2-123. Implementation of income tax incentive for participation in college savings plans.
- § 67-2-124. Effect of reduction to rate of tax -- Annual reduction of tax -- Elimination of tax.
- § 67-2-125. Angel investor tax credit.
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