Operating property or business of corporation. Returns, §48-7-51. Property taxes. Homestead exemption. Application to property held by trustee, §48-5-54. 610 INDEX TVA. Defined, §48-14-2. Taxation. Apportionment of payments to state and political subdivisions in lieu of taxes, §48-14-2. U UNCLAIMED PROPERTY. Tax executions. Sales under tax executions. Excess funds, §48-4-5. UNDERPAYMENTS. Corporate taxes, §48-7-120. Income taxes, §48-7-86. UNEMPLOYMENT COMPENSATION. Claims for benefits. Setoff debt collection. Income tax refunds generally, §§48-7-160 to 48-7-170. Contributions and payments in lieu of contributions. Setoff debt collection. Income tax refunds generally, §§48-7-160 to 48-7-170. Income taxes. Setoff debt collection. General provisions, §§48-7-160 to 48-7-170. Setoff debt collection.