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U.S. State Codes
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Tennessee
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Title 67 - Taxes and Licenses
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Chapter 1 - General Provisions
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Part 1 - Miscellaneous Provisions
Part 1 - Miscellaneous Provisions
§ 67-1-101. Liberal construction of title -- Incidental powers of commissioner -- Chapter definitions.
§ 67-1-102. Powers and duties of commissioner and department of revenue.
§ 67-1-103. Study of tax laws -- Report.
§ 67-1-104. Tax administration fund.
§ 67-1-105. Hearings by commissioner.
§ 67-1-106. Optional reporting periods.
§ 67-1-107. Mailed tax papers or payments -- Determination of filing date.
§ 67-1-108. Applicability of taxability policy changes.
§ 67-1-109. Revenue and letter rulings.
§ 67-1-110. Taxpayer bill of rights.
§ 67-1-111. Statewide uniformity of harvest or severance taxes.
§ 67-1-112. Business tax -- Taxes invoiced to customers to be included in tax base.
§ 67-1-113. Keeping and maintenance of records -- Access to records -- Penalties for noncompliance.
§ 67-1-114. Extension of due date for certain tax returns.
§ 67-1-115. Electronic submission of documents and payments.
§ 67-1-116. Fees for processing of documents and payments.
§ 67-1-117. Commissioner's authority to permit filing, submission or retention of documents in digital format.
§ 67-1-118. Review and report concerning credits found in §§ 67-4-2009, 67-4-2109, and 67-6-224.