Tennessee · Statutes
Chapter 1
192 sections
192 sections
- Tenn. Code Ann. § 67-1-101Liberal construction of title - Incidental powers of commissioner - Chapter definitions
- Tenn. Code Ann. § 67-1-102Powers and duties of commissioner and department of revenue
- Tenn. Code Ann. § 67-1-103Study of tax laws - Report
- Tenn. Code Ann. § 67-1-104Tax administration fund
- Tenn. Code Ann. § 67-1-105Hearings by commissioner
- Tenn. Code Ann. § 67-1-106Optional reporting periods
- Tenn. Code Ann. § 67-1-107Mailed tax papers or payments - Determination of filing date
- Tenn. Code Ann. § 67-1-108Implementation and enforcement by commissioner - Guidance - Erroneous audit findings or advice - Applicability of taxability policy changes - Effect of provision
- Tenn. Code Ann. § 67-1-109Revenue and letter rulings
- Tenn. Code Ann. § 67-1-110Taxpayer bill of rights
- Tenn. Code Ann. § 67-1-111Statewide uniformity of harvest or severance taxes
- Tenn. Code Ann. § 67-1-112Business tax - Taxes invoiced to customers to be included in tax base
- Tenn. Code Ann. § 67-1-113Keeping and maintenance of records - Access to records - Penalties for noncompliance
- Tenn. Code Ann. § 67-1-114Extension of due date for certain tax returns
- Tenn. Code Ann. § 67-1-115Electronic submission of documents and payments
- Tenn. Code Ann. § 67-1-116Fees for processing of documents and payments
- Tenn. Code Ann. § 67-1-117Commissioner's authority to permit filing, submission or retention of documents in digital format
- Tenn. Code Ann. § 67-1-118Review and report concerning credits found in sections 67-4-2009, 67-4-2109, and 67-6-224
- Tenn. Code Ann. § 67-1-201Creation - Director - Assistants - Expenses
- Tenn. Code Ann. § 67-1-202Powers and duties
- Tenn. Code Ann. § 67-1-203Duties of commissioner not duplicated
- Tenn. Code Ann. § 67-1-204Liberal construction
- Tenn. Code Ann. § 67-1-205Development of assessment procedures - Rules and regulations
- Tenn. Code Ann. § 67-1-206Information and records required
- Tenn. Code Ann. § 67-1-301Meetings - Notice
- Tenn. Code Ann. § 67-1-302Expenses
- Tenn. Code Ann. § 67-1-303Oath of board members - Compensation
- Tenn. Code Ann. § 67-1-304Vice chair
- Tenn. Code Ann. § 67-1-305Powers of board
- Tenn. Code Ann. § 67-1-306Agents and assistants - Fees for witnesses, service of process
- Tenn. Code Ann. § 67-1-307Technical assistance to counties
- Tenn. Code Ann. § 67-1-308Computer services available to localities
- Tenn. Code Ann. § 67-1-401Composition of boards
- Tenn. Code Ann. § 67-1-402Oath of members
- Tenn. Code Ann. § 67-1-403Officers - Quorum - Record of daily transactions - Compensation - Training
- Tenn. Code Ann. § 67-1-404Sessions
- Tenn. Code Ann. § 67-1-501Construction
- Tenn. Code Ann. § 67-1-502Election of assessor - Term
- Tenn. Code Ann. § 67-1-503County legislative body members ineligible
- Tenn. Code Ann. § 67-1-504Vacancies
- Tenn. Code Ann. § 67-1-505Surety bond
- Tenn. Code Ann. § 67-1-506Deputy assessors and secretaries
- Tenn. Code Ann. § 67-1-507Oath of office
- Tenn. Code Ann. § 67-1-508Compensation
- Tenn. Code Ann. § 67-1-509Qualifications - Confidentiality of examinations
- Tenn. Code Ann. § 67-1-510Certification and identification of assessors and deputies
- Tenn. Code Ann. § 67-1-511Revocation of certificate
- Tenn. Code Ann. § 67-1-512Schools and field training courses
- Tenn. Code Ann. § 67-1-513Office consolidation
- Tenn. Code Ann. § 67-1-514Changes in record-keeping systems
- Tenn. Code Ann. § 67-1-515Qualifications for office
- Tenn. Code Ann. § 67-1-601Counties may impose taxes
- Tenn. Code Ann. § 67-1-602Limit on county taxation - Equal and uniform taxation
- Tenn. Code Ann. § 67-1-603Revenue used to discharge debt - Special funds
- Tenn. Code Ann. § 67-1-701When taxes payable
- Tenn. Code Ann. § 67-1-702Payment to trustee
- Tenn. Code Ann. § 67-1-703Payment to state - Form - Time
- Tenn. Code Ann. § 67-1-704Payment to county - Form and receipt
- Tenn. Code Ann. § 67-1-705Collection fees
- Tenn. Code Ann. § 67-1-706Collection of excessive tax prohibited
- Tenn. Code Ann. § 67-1-707Adjustments and refunds
- Tenn. Code Ann. § 67-1-708Waiver of enforcement and collection
- Tenn. Code Ann. § 67-1-801Rate of penalty and interest
- Tenn. Code Ann. § 67-1-802Abatement or waiver of penalty
- Tenn. Code Ann. § 67-1-803Waiver of penalty
- Tenn. Code Ann. § 67-1-804Delinquency - Negligence - Fraud - Dishonor of check - Exceptions
- Tenn. Code Ann. § 67-1-901Payment under protest, involuntarily or under duress
- Tenn. Code Ann. § 67-1-902Notice
- Tenn. Code Ann. § 67-1-903Action against collecting officer
- Tenn. Code Ann. § 67-1-904Jurisdiction of suit - Certification and repayment
- Tenn. Code Ann. § 67-1-905Costs paid by state
- Tenn. Code Ann. § 67-1-908Remedy exclusive
- Tenn. Code Ann. § 67-1-909Writs to prevent collection of tax prohibited
- Tenn. Code Ann. § 67-1-910Refusal of unrecognized money
- Tenn. Code Ann. § 67-1-911Provisions applicable to municipal taxes
- Tenn. Code Ann. § 67-1-912Provisions applicable to county taxes
- Tenn. Code Ann. § 67-1-1001Part definitions
- Tenn. Code Ann. § 67-1-1002Grounds
- Tenn. Code Ann. § 67-1-1003Qualifying municipalities for reassessments - Appeals by owners
- Tenn. Code Ann. § 67-1-1004Ineffective against bona fide purchaser
- Tenn. Code Ann. § 67-1-1005Duty to back assess or reassess - Citation
- Tenn. Code Ann. § 67-1-1006Obtaining evidence
- Tenn. Code Ann. § 67-1-1007Authority for back assessment or reassessment - Finality
- Tenn. Code Ann. § 67-1-1008Penalty and costs
- Tenn. Code Ann. § 67-1-1009Estates - Examination of inventories and reports
- Tenn. Code Ann. § 67-1-1010Failure or refusal of clerk or trustee to perform duties
- Tenn. Code Ann. § 67-1-1011Records and reports
- Tenn. Code Ann. § 67-1-1201Issuance of warrant
- Tenn. Code Ann. § 67-1-1202Execution of warrant
- Tenn. Code Ann. § 67-1-1203Garnishments
- Tenn. Code Ann. § 67-1-1204Levy on real estate
- Tenn. Code Ann. § 67-1-1205Levy on equitable interest
- Tenn. Code Ann. § 67-1-1206Remedy supplemental
- Tenn. Code Ann. § 67-1-1301Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees
- Tenn. Code Ann. § 67-1-1302Persons subject to subpoena power
- Tenn. Code Ann. § 67-1-1303Failure to appear when subpoenaed - Penalty
- Tenn. Code Ann. § 67-1-1304Failure to testify when subpoenaed - Penalty
- Tenn. Code Ann. § 67-1-1305Compensation of witness
- Tenn. Code Ann. § 67-1-1401Short title
- Tenn. Code Ann. § 67-1-1402Application and construction