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  2. U.S. State Codes
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  4. Tennessee
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  6. Title 67 - Taxes and Licenses
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  8. Chapter 4 - Privilege and E...
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  10. Part 20 - Excise Tax Law of 1999


Part 20 - Excise Tax Law of 1999


  • § 67-4-2001. Short title.
  • § 67-4-2002. Tax for state purposes only.
  • § 67-4-2003. Administration by department of revenue -- Forms and reports.
  • § 67-4-2004. Parts 20 and 21 definitions.
  • § 67-4-2005. Doing business in state is taxable privilege.
  • § 67-4-2006. “Net earnings” and “net loss” defined.
  • § 67-4-2007. Tax imposed.
  • § 67-4-2008. Exemptions.
  • § 67-4-2009. Credits.
  • § 67-4-2010. Taxation of persons doing business outside state.
  • § 67-4-2011. Allocation of earnings.
  • § 67-4-2012. Apportionment formula.
  • § 67-4-2013. Apportionment -- Special provisions.
  • § 67-4-2014. Variances from standard apportionment formula -- Notice of discontinuation -- Hospital companies.
  • § 67-4-2015. Filing of returns -- Payment of tax -- Penalty.
  • § 67-4-2016. Collection -- Dissolved entities.
  • § 67-4-2017. Taxation of banks and financial institution unitary businesses.
  • § 67-4-2018. Criteria for job tax credit.
  • § 67-4-2019. Exemption for distributions to publicly traded real estate investment trust (public REIT).
  • § 67-4-2020. Taxes collected from loan and related companies.
  • § 67-4-2021. Taxes collected from investment companies.
  • § 67-4-2022. Taxes collected from cemetery companies.
  • § 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.
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