Income Taxation

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Income Taxation

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Section
67-2-101

Chapter Definitions

Section
67-2-102

Imposition, Rate and Collection of Tax

Section
67-2-103

Tax for State Purposes Only

Section
67-2-104

Exemptions

Section
67-2-105

Back Assessments Prohibited

Section
67-2-106

[repealed.]

Section
67-2-107

Returns Generally

Section
67-2-108

Confidentiality of Returns

Section
67-2-109

Brokers — Liability for Return and Tax

Section
67-2-110

Fiduciaries — Liability for Return and Tax

Section
67-2-111

Foreign Trust Beneficiaries — Liability for Return and Tax

Section
67-2-112

Date Tax Due — Member of Armed Forces Serving During Period of Hostilities

Section
67-2-113

Powers of Commissioner — Assistants

Section
67-2-114

Interest and Penalties — Armed Forces Exclusion — Assessment or Collection of Tax or Liability

Section
67-2-115

Determination of Tax by Commissioner

Section
67-2-116

Distress Warrant

Section
67-2-117

Commissioner — Payment of Revenue to Comptroller of the Treasury

Section
67-2-118

Disposition of Proceeds From Penalties

Section
67-2-119

Disposition of Revenue

Section
67-2-120

Taxpayer Remedies

Section
67-2-121

Violations — Criminal Penalties

Section
67-2-122

Taxes Paid on Out-of-State Shares of Subchapter S Corporation

Section
67-2-123

Implementation of Income Tax Incentive for Participation in College Savings Plans

Section
67-2-124

Effect of Reduction to Rate of Tax — Annual Reduction of Tax — Elimination of Tax

Section
67-2-125

Angel Investor Tax Credit