10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-2-109 Brokers — Liability for return and tax
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When and if a broker or commission dealer does not make physical delivery to the broker's or commission dealer's customers of stocks and bonds, income from which is taxable under this chapter, but retains possession or title, or both, in such broker or commission dealer or throug…
Tenn. Code Ann. § 67-2-110 Fiduciaries — Liability for return and tax
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(a) Trustees, guardians, administrators, executors, and other persons acting in a fiduciary capacity who receive income taxable under this chapter for the benefit of residents of Tennessee shall be required to make returns under this chapter and to pay the tax levied by this chap…
Tenn. Code Ann. § 67-2-111 Foreign trust beneficiaries — Liability for return and tax
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(a) Any resident of Tennessee who receives income from a trust estate located outside this state, any portion of which is invested in securities, the income from which is taxable under this chapter, whether the trust estate be revocable or irrevocable, shall file with the commiss…
Tenn. Code Ann. § 67-2-112 Date tax due — Member of armed forces serving during period of hostilities
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(a) The tax or taxes due and payable on account of income received during a taxpayer's tax year shall be paid in full on or before the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year. (b) (1) No tax owed under this chapter by a person in the …