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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 21 - Franchise Tax Law of 1999


Part 21 - Franchise Tax Law of 1999


  • § 67-4-2101. Short title.
  • § 67-4-2102. Tax for state purposes only.
  • § 67-4-2103. Corporations subject to tax -- Exemptions.
  • § 67-4-2104. Doing business in Tennessee a taxable privilege.
  • § 67-4-2105. Persons doing business in state and having substantial nexus in state subject to tax.
  • § 67-4-2106. Rate of tax.
  • § 67-4-2107. Tax diminished by operating deficits or business losses deemed impairment of capital.
  • § 67-4-2108. Value of tangible property as minimum tax base -- Exempt property.
  • § 67-4-2109. Credit for gross premiums tax and job tax.
  • § 67-4-2110. Apportionment for persons doing business outside state.
  • § 67-4-2111. Apportionment of net worth.
  • § 67-4-2112. Variances from standard apportionment formula -- Notice of discontinuation -- Hospital companies.
  • § 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.
  • § 67-4-2114. Annual return -- Contents -- Financial unitary businesses.
  • § 67-4-2115. Filing of return.
  • § 67-4-2116. Failure to file tax return -- Revocation of charter or certificate -- Reinstatement.
  • § 67-4-2117. Collection -- Dissolved entities.
  • § 67-4-2118. Apportionment -- Financial institutions.
  • § 67-4-2119. Minimum franchise tax.
  • § 67-4-2120. Distribution of tax revenues.
  • § 67-4-2121. Tax imposed on manufacturer.
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