There Is a Newer Version
of
this Part
2021 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
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.