Chapter
Income Taxation
- Tenn. Code Ann. § 67-2-101— Chapter definitions
- Tenn. Code Ann. § 67-2-102— Imposition, rate and collection of tax
- Tenn. Code Ann. § 67-2-103— Tax for state purposes only
- Tenn. Code Ann. § 67-2-104— Exemptions
- Tenn. Code Ann. § 67-2-105— Back assessments prohibited
- Tenn. Code Ann. § 67-2-106— [Repealed.]
- Tenn. Code Ann. § 67-2-107— Returns generally
- Tenn. Code Ann. § 67-2-108— Confidentiality of returns
- Tenn. Code Ann. § 67-2-109— Brokers — Liability for return and tax
- Tenn. Code Ann. § 67-2-110— Fiduciaries — Liability for return and tax
- Tenn. Code Ann. § 67-2-111— Foreign trust beneficiaries — Liability for return and tax
- Tenn. Code Ann. § 67-2-112— Date tax due — Member of armed forces serving during period of hostilities
- Tenn. Code Ann. § 67-2-113— Powers of commissioner — Assistants
- Tenn. Code Ann. § 67-2-114— Interest and penalties — Armed forces exclusion — Assessment or collection of tax or liability
- Tenn. Code Ann. § 67-2-115— Determination of tax by commissioner
- Tenn. Code Ann. § 67-2-116— Distress warrant
- Tenn. Code Ann. § 67-2-117— Commissioner — Payment of revenue to comptroller of the treasury
- Tenn. Code Ann. § 67-2-118— Disposition of proceeds from penalties
- Tenn. Code Ann. § 67-2-119— Disposition of revenue
- Tenn. Code Ann. § 67-2-120— Taxpayer remedies
- Tenn. Code Ann. § 67-2-121— Violations — Criminal penalties
- Tenn. Code Ann. § 67-2-122— Taxes paid on out-of-state shares of Subchapter S corporation
- Tenn. Code Ann. § 67-2-123— Implementation of income tax incentive for participation in college savings plans
- Tenn. Code Ann. § 67-2-124— Effect of reduction to rate of tax — Annual reduction of tax — Elimination of tax
- Tenn. Code Ann. § 67-2-125— Angel investor tax credit