Tennessee § 67-4-1703 Amount of tax - When due and payable

Tennessee Statutes

§ 67-4-1703 — Amount of tax - When due and payable

Tennessee § 67-4-1703

Title67

This text of Tennessee § 67-4-1703 (Amount of tax - When due and payable) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-4-1703 (2026).

Text

(a)The privilege tax established by this part is four hundred dollars ($400) annually. The privilege tax is due and payable on June 1 of each year. Taxes paid after June 1 are delinquent.

(b)Any person who is licensed or registered for two (2) or more professions taxed pursuant to this part shall not be required to pay more than one (1) tax in the amount of four hundred dollars ($400).

(c)(1) No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days aft

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(a) The privilege tax established by this part is four hundred dollars ($400) annually. The privilege tax is due and payable on June 1 of each year. Taxes paid after June 1 are delinquent. (b) Any person who is licensed or registered for two (2) or more professions taxed pursuant to this part shall not be required to pay more than one (1) tax in the amount of four hundred dollars ($400). (c) (1) No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner. (2) A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment. (3) This subsection (c) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense. (d) Nothing in this section shall be construed as creating a payroll tax.

Legislative History

Amended by 2014 Tenn. Acts, ch. 760, s 4, eff. 6/1/2016. Amended by 2014 Tenn. Acts, ch. 760, Secs.s 2, s 2 eff. 4/24/2014. Acts 1992, ch. 529, § 8; 2002, ch. 856, § 7a; 2003 , ch. 87, § 3; 2004, ch. 800, § 2; 2009 , ch. 530, § 65.