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10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-7-101 “Coal products” — Defined
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As used in this part, unless the context otherwise requires, “coal products” means coal ore and any other substance that might be severed from the earth by the process of producing salable coal, by whatever method of severance used.
Tenn. Code Ann. § 67-7-102 Administration
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(a) Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable fo…
Tenn. Code Ann. § 67-7-103 Tax levied — Lien created
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(a) There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state. (b) The tax shall accrue at the time t…
Tenn. Code Ann. § 67-7-104 Measure of tax. [Effective until contingency met. See the second version effective when contingency is met and Compiler's Notes.]
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(1) The measure of the tax on all coal products severed from the ground in this state shall be:(1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;(2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and(3) On or after …
