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2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 20 - Excise Tax Law of 1999
- § 67-4-2001. Short title.
- § 67-4-2002. Tax for state purposes only.
- § 67-4-2003. Administration by department of revenue -- Forms and reports.
- § 67-4-2004. Parts 20 and 21 definitions.
- § 67-4-2005. Doing business in state is taxable privilege.
- § 67-4-2006. “Net earnings” and “net loss” defined.
- § 67-4-2007. Tax imposed.
- § 67-4-2008. Exemptions.
- § 67-4-2009. Credits.
- § 67-4-2010. Taxation of persons doing business outside state.
- § 67-4-2011. Allocation of earnings.
- § 67-4-2012. Apportionment formula.
- § 67-4-2013. Apportionment -- Special provisions.
- § 67-4-2014. Variances from standard apportionment formula -- Notice of discontinuation -- Hospital companies.
- § 67-4-2015. Filing of returns -- Payment of tax -- Penalty.
- § 67-4-2016. Collection -- Dissolved entities.
- § 67-4-2017. Taxation of banks and financial institution unitary businesses.
- § 67-4-2018. Criteria for job tax credit.
- § 67-4-2019. Exemption for distributions to publicly traded real estate investment trust (public REIT).
- § 67-4-2020. Taxes collected from loan and related companies.
- § 67-4-2021. Taxes collected from investment companies.
- § 67-4-2022. Taxes collected from cemetery companies.
- § 67-4-2023. Election for application of section by taxpayer meeting gross sales threshold and receipts factor threshold -- Total amount derived from certified distribution sales to be excluded from numerator of receipts factor -- Payment of excise tax on amount excluded from numerator.
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