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2025 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. [Repealed]
- § 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
- § 67-4-2122. Refund of levied taxes — Funds to be used for refunds — Procedure for refund approvals — Report of refund claims
- § 67-4-2123. Annual election of minimum tax base pursuant to § 67-4-2108 — Requirements for election
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