Excise Tax Law of 1999

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Excise Tax Law of 1999

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Section
67-4-2001

Short Title

Section
67-4-2002

Tax for State Purposes Only

Section
67-4-2003

Administration by Department of Revenue — Forms and Reports

Section
67-4-2004

Parts 20 and 21 Definitions

Section
67-4-2005

Doing Business in State Is Taxable Privilege

Section
67-4-2006

“Net Earnings” and “Net Loss” Defined

Section
67-4-2007

Tax Imposed

Section
67-4-2008

Exemptions

Section
67-4-2009

Credits

Section
67-4-2010

Taxation of Persons Doing Business Outside State

Section
67-4-2011

Allocation of Earnings

Section
67-4-2012

Apportionment Formula

Section
67-4-2013

Apportionment — Special Provisions

Section
67-4-2014

Variances From Standard Apportionment Formula — Notice of Discontinuation — Hospital Companies

Section
67-4-2015

Filing of Returns — Payment of Tax — Penalty

Section
67-4-2016

Collection — Dissolved Entities

Section
67-4-2017

Taxation of Banks and Financial Institution Unitary Businesses

Section
67-4-2018

Criteria for Job Tax Credit

Section
67-4-2019

Exemption for Distributions to Publicly Traded Real Estate Investment Trust (Public Reit)

Section
67-4-2020

Taxes Collected From Loan and Related Companies

Section
67-4-2021

Taxes Collected From Investment Companies

Section
67-4-2022

Taxes Collected From Cemetery Companies

Section
67-4-2023

Election for Application of Section by Taxpayer Meeting Gross Sales Threshold and Receipts Factor Threshold — Total Amount Derived From Certified Distribution Sales to Be Excluded From Numerator of Receipts Factor — Payment of Excise Tax on Amount Excluded From Numerator