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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 20 - EXCISE TAX LAW OF 1999 (§§ 67-4-2001 — 67-4-2023)
- Section 67-4-2001 - Short title
- Section 67-4-2002 - Tax for state purposes only
- Section 67-4-2003 - Administration by department of revenue - Forms and reports
- Section 67-4-2004 - Parts 20 and 21 definitions
- Section 67-4-2005 - Doing business in state is taxable privilege
- Section 67-4-2006 - "Net earnings" and "net loss" defined
- Section 67-4-2007 - Tax imposed
- Section 67-4-2008 - Exemptions
- Section 67-4-2009 - [Effective Until 7/1/2025] Credits
- Section 67-4-2009 - [Effective 7/1/2025] Credits
- Section 67-4-2010 - Taxation of persons doing business outside state
- Section 67-4-2011 - Allocation of earnings
- Section 67-4-2012 - Apportionment formula
- Section 67-4-2013 - Apportionment - Special provisions
- Section 67-4-2014 - Variances from standard apportionment formula - Notice of discontinuation - Hospital companies
- Section 67-4-2015 - Filing of returns - Payment of tax - Penalty
- Section 67-4-2016 - Collection - Dissolved entities
- Section 67-4-2017 - Taxation of banks and financial institution unitary businesses
- Section 67-4-2018 - Criteria for job tax credit
- Section 67-4-2019 - Exemption for distributions to publicly traded real estate investment trust (public REIT)
- Section 67-4-2020 - Taxes collected from loan and related companies
- Section 67-4-2021 - Taxes collected from investment companies
- Section 67-4-2022 - Taxes collected from cemetery companies
- Section 67-4-2023 - [Effective Until 1/1/2025] 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
- Section 67-4-2023 - [Effective 1/1/2025] 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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