Tennessee · Statutes
Chapter 4
303 sections
303 sections
- Tenn. Code Ann. § 67-4-1004Rate on cigarettes - Enforcement and administration fee - Expired tax stampsRepealed
- Tenn. Code Ann. § 67-4-1005Rate on other tobacco products
- Tenn. Code Ann. § 67-4-1006Sale of stamps - Agents
- Tenn. Code Ann. § 67-4-1007Counterfeiting and misuse of stamps
- Tenn. Code Ann. § 67-4-1008Refunds for unused stamps
- Tenn. Code Ann. § 67-4-1009Distributors or dealers - Compensation
- Tenn. Code Ann. § 67-4-1010Administration by department and commissioner
- Tenn. Code Ann. § 67-4-1011Records and reports
- Tenn. Code Ann. § 67-4-1012Distributors and dealers - Inspection of premises and records
- Tenn. Code Ann. § 67-4-1013Search warrants
- Tenn. Code Ann. § 67-4-1014Enforcement officers
- Tenn. Code Ann. § 67-4-1015Licenses - Penalties for unlicensed operation
- Tenn. Code Ann. § 67-4-1016License revocation or suspension
- Tenn. Code Ann. § 67-4-1017License proceedings - Witnesses
- Tenn. Code Ann. § 67-4-1018License proceedings - Costs
- Tenn. Code Ann. § 67-4-1019Unstamped tobacco products - Confiscation - Exceptions
- Tenn. Code Ann. § 67-4-1020Property deemed contraband - Seizure
- Tenn. Code Ann. § 67-4-1021Contraband - Procedure after seizure
- Tenn. Code Ann. § 67-4-1022Drop shipments - Procedure
- Tenn. Code Ann. § 67-4-1023Liability for undelivered goods
- Tenn. Code Ann. § 67-4-1024Violations - Criminal penalties
- Tenn. Code Ann. § 67-4-1025Distribution of revenue
- Tenn. Code Ann. § 67-4-1026Packaging to comply with federal laws and regulations
- Tenn. Code Ann. § 67-4-1027Request for information about cigarette units - Penalty for noncompliance
- Tenn. Code Ann. § 67-4-1028Disclosure of information relevant to enforcement of Tobacco Manufacturer's Escrow Fund Act
- Tenn. Code Ann. § 67-4-1029Delivery sales of cigarettes - Enforcement
- Tenn. Code Ann. § 67-4-1030Refund of eligible bad debt credit
- Tenn. Code Ann. § 67-4-1031Reconciliation of tax on cigarettes produced by cigarette rolling machines
- Tenn. Code Ann. § 67-4-1032Cigarette rolling machine operators
- Tenn. Code Ann. § 67-4-1033Required notice to prospective purchaser, lessor or user of cigarette rolling machine
- Tenn. Code Ann. § 67-4-1101Part definitions
- Tenn. Code Ann. § 67-4-1102Taxable privilege
- Tenn. Code Ann. § 67-4-1103Tax supplementary
- Tenn. Code Ann. § 67-4-1104Administration by department of revenue
- Tenn. Code Ann. § 67-4-1105Tax rate
- Tenn. Code Ann. § 67-4-1106Tax return and payment
- Tenn. Code Ann. § 67-4-1107Delinquency or other violations - Penalties
- Tenn. Code Ann. § 67-4-1108Distribution of revenue
- Tenn. Code Ann. § 67-4-1201Part definitions
- Tenn. Code Ann. § 67-4-1202[Repealed]Repealed
- Tenn. Code Ann. § 67-4-1401Part definitions
- Tenn. Code Ann. § 67-4-1402Levy of tax authorized - Delinquent notice by publication
- Tenn. Code Ann. § 67-4-1403Disposition of proceeds
- Tenn. Code Ann. § 67-4-1404Collection - Refund
- Tenn. Code Ann. § 67-4-1405Remittance of tax
- Tenn. Code Ann. § 67-4-1406Monthly tax return - Annual audit
- Tenn. Code Ann. § 67-4-1407No advertising of rebates
- Tenn. Code Ann. § 67-4-1408Delinquent taxes - Interest and penalty
- Tenn. Code Ann. § 67-4-1409Records - Inspection
- Tenn. Code Ann. § 67-4-1410Administration and enforcement - Remedies of taxpayers
- Tenn. Code Ann. § 67-4-1411Deposit of funds
- Tenn. Code Ann. § 67-4-1412Delinquent tax notice by publication
- Tenn. Code Ann. § 67-4-1413Collection and remittance of tax on short-term rental unit
- Tenn. Code Ann. § 67-4-1414Privilege tax in existence before July 1, 2021
- Tenn. Code Ann. § 67-4-1415Additional privilege tax
- Tenn. Code Ann. § 67-4-1425[Repealed]Repealed
- Tenn. Code Ann. § 67-4-1501Part definitions
- Tenn. Code Ann. § 67-4-1502Registration of short-term rental unit marketplace - Collection and remittance of tax
- Tenn. Code Ann. § 67-4-1503Collection and remittance of tax - Monthly report and remittance - Audits - Confidentiality of information
- Tenn. Code Ann. § 67-4-1504Prohibited advertising and statements relating to tax
- Tenn. Code Ann. § 67-4-1505Applicable administrative and enforcements provisions
- Tenn. Code Ann. § 67-4-1506Monthly distribution of collected taxes - Deduction of administrative fee
- Tenn. Code Ann. § 67-4-1507Promulgation of rules
- Tenn. Code Ann. § 67-4-1508Inapplicability of part - Applicability of section
- Tenn. Code Ann. § 67-4-1509Report on tax rate imposed by local government
- Tenn. Code Ann. § 67-4-1601Administration and collection
- Tenn. Code Ann. § 67-4-1602Part definitions
- Tenn. Code Ann. § 67-4-1603Amount of fee - Tires sold for delivery outside of Tennessee
- Tenn. Code Ann. § 67-4-1604Special disposal fee or surcharge - Imposition by counties prohibited - Applicable fees and surcharges
- Tenn. Code Ann. § 67-4-1605Retail sale of new tires - Registration
- Tenn. Code Ann. § 67-4-1606Fee payable for quarterly periods - Quarterly returns - Fee credits - Failure to file return and/or pay fee
- Tenn. Code Ann. § 67-4-1607Fee credit for returned tires
- Tenn. Code Ann. § 67-4-1608New tires for resale - Use and consumption by dealer
- Tenn. Code Ann. § 67-4-1609Motor vehicle leasing companies
- Tenn. Code Ann. § 67-4-1610Fee deduction - Allocation of fee
- Tenn. Code Ann. § 67-4-1611Severability
- Tenn. Code Ann. § 67-4-1612Rules
- Tenn. Code Ann. § 67-4-1701Privilege tax established - Collection
- Tenn. Code Ann. § 67-4-1702Occupations subject to tax
- Tenn. Code Ann. § 67-4-1703Amount of tax - When due and payable
- Tenn. Code Ann. § 67-4-1704Penalties and interest
- Tenn. Code Ann. § 67-4-1705Tax not a regulatory fee
- Tenn. Code Ann. § 67-4-1706Additional tax
- Tenn. Code Ann. § 67-4-1707Rules and regulations
- Tenn. Code Ann. § 67-4-1708Applicability
- Tenn. Code Ann. § 67-4-1709Liability for tax by certain individuals - Employer's option to remit
- Tenn. Code Ann. § 67-4-1710Exemption for medical practitioners issued a special volunteer license for practice at a free health clinic
- Tenn. Code Ann. § 67-4-1711Implementation of professional privilege tax incentive for participation in college savings plans
- Tenn. Code Ann. § 67-4-1712Notification regarding annual privilege tax
- Tenn. Code Ann. § 67-4-1713Paper form submission in lieu of electronic filing for persons sixty-five plus
- Tenn. Code Ann. § 67-4-1901Collection and remittance of surcharge or tax - Definition
- Tenn. Code Ann. § 67-4-1902Filing of quarterly returns and remittances
- Tenn. Code Ann. § 67-4-1903Credit against surcharge or tax
- Tenn. Code Ann. § 67-4-1904Regulations
- Tenn. Code Ann. § 67-4-1905Disposition of revenues
- Tenn. Code Ann. § 67-4-1906Exemptions
- Tenn. Code Ann. § 67-4-1907Local tax
- Tenn. Code Ann. § 67-4-1908Local tax for the convention center fund
- Tenn. Code Ann. § 67-4-2001Short title
- Tenn. Code Ann. § 67-4-2002Tax for state purposes only