Franchise Tax Law of 1999

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

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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

Value of Tangible Property as Minimum Tax Base — Exempt Property

Section
67-4-2109

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