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58 chapters · 1,298 sections in this title.
Tenn. Code Ann. § 4-28-101 Short title
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This chapter shall be known and may be cited as the “Tennessee Small Business Investment Company Credit Act.”
Tenn. Code Ann. § 4-28-102 Chapter definitions
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(1) As used in this chapter:(1) “Affiliate” means:(A) (i) Any person who, directly or indirectly, beneficially owns, controls or holds the power to vote fifteen percent (15%) or more of the outstanding voting securities or other voting ownership interest of a TNInvestco or insura…
Tenn. Code Ann. § 4-28-103 Participating investor’s investment tax credit — Limits — Payment of retaliatory tax not required — Credits against other taxes
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(a) A participating investor shall earn an investment tax credit against its state premium tax liability equal to one hundred percent (100%) of the investment tax credit allocated to the participating investor under § 4-28-105. The participating investor's investment tax credit s…
Tenn. Code Ann. § 4-28-104 Standardized format for qualification — Qualification requirements — Determination of satisfaction of requirements — Issuance of certification or refusal — Submission of applications
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(a) The department of economic and community development, in consultation with the department of revenue, shall provide a standardized format for persons attempting to qualify as a TNInvestco. (b) An applicant for qualification is required to:(1) File an application with the depa…
