10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-2-101 Chapter definitions
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(1) As used in this chapter, unless the context otherwise requires:(1) (A) “Bond” means all obligations issued by any person, firm, joint-stock company, business trust or corporation organized and doing business under the laws of this state, or any other state, evidenced by an in…
Tenn. Code Ann. § 67-2-102 Imposition, rate and collection of tax
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(1) An income tax shall be levied and collected annually on incomes derived by way of dividends from stocks or by way of interest on bonds of each person, partnership, association, trust and corporation in this state who received, or to whom accrued, or to whom was credited durin…
Tenn. Code Ann. § 67-2-103 Tax for state purposes only
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Subject to § 67-2-119, the tax provided for in this part is for state purposes only, and no county or municipality shall have power to levy the tax.
Tenn. Code Ann. § 67-2-104 Exemptions
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(a) The tax imposed by this chapter does not apply to the first one thousand two hundred fifty dollars ($1,250) for each individual return or two thousand five hundred dollars ($2,500) of combined income for persons who file jointly, of income otherwise taxable under this chapter…