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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 21 - FRANCHISE TAX LAW OF 1999 (§§ 67-4-2101 — 67-4-2123)
- Section 67-4-2101 - Short title
- Section 67-4-2102 - Tax for state purposes only
- Section 67-4-2103 - Corporations subject to tax - Exemptions
- Section 67-4-2104 - Doing business in Tennessee a taxable privilege
- Section 67-4-2105 - Persons doing business in state and having substantial nexus in state subject to tax
- Section 67-4-2106 - Rate of tax
- Section 67-4-2107 - Tax diminished by operating deficits or business losses deemed impairment of capital
- Section 67-4-2108 - [Repealed]
- Section 67-4-2109 - [Effective Until 7/1/2025] Credit for gross premiums tax and job tax
- Section 67-4-2109 - [Effective 7/1/2025] Credit for gross premiums tax and job tax
- Section 67-4-2110 - Apportionment for persons doing business outside state
- Section 67-4-2111 - Apportionment of net worth
- Section 67-4-2112 - Variances from standard apportionment formula - Notice of discontinuation - Hospital companies
- Section 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
- Section 67-4-2114 - Annual return - Contents - Financial unitary businesses
- Section 67-4-2115 - Filing of return
- Section 67-4-2116 - Failure to file tax return - Revocation of charter or certificate - Reinstatement
- Section 67-4-2117 - Collection - Dissolved entities
- Section 67-4-2118 - Apportionment - Financial institutions
- Section 67-4-2119 - Minimum franchise tax
- Section 67-4-2120 - Distribution of tax revenues
- Section 67-4-2121 - Tax imposed on manufacturer
- Section 67-4-2122
- Section 67-4-2123
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