§ 67-10-103. Contributions — Exemption From Taxation
For taxable years beginning after 2007, contributions may be made into a health savings account by or on behalf of a resident of Tennessee, pursuant to § 67-10-102. Except as provided in § 67-10-105, principal contributed to and interest earned on a health savings account and money reimbursed to an eligible individual or an employee […]
§ 67-10-104. Utilization of Funds by Trustee or Custodian
The trustee or custodian shall utilize the funds held in a health savings account solely for the purpose of paying the qualified medical expenses of the eligible individual or the individual’s dependents, or to purchase a health coverage policy certificate, or contract, if the eligible individual is receiving unemployment compensation, is exercising continuation privileges under […]
§ 67-10-105. Withdrawal of Money From Health Savings Account
Notwithstanding subsections (c), (d), (e), or (f), an eligible individual may withdraw money from the individual’s health savings account for any purpose other than a purpose described in § 67-10-104. Subject to subsection (c), if the eligible individual withdraws money for any purpose other than a purpose described in § 67-10-104 at any other time, […]
§ 67-10-106. Cost of Living Adjustments
The United States department of treasury may make cost of living adjustments to dollar amounts for requirements for deductibles and out-of-pocket expenses in accordance with § 223 of the Internal Revenue Code (26 U.S.C § 223). If such adjustments are made, then the corresponding amounts in § 67-10-102(4) and (6) will be considered to be […]
§ 67-10-107. Rules and Regulations
The commissioner of revenue is authorized to promulgate rules and regulations to effectuate the purposes of this chapter. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
§ 67-8-215. Suits for Enforcement
67-8-422. Violations — Penalties. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.] 67-8-506. Reciprocity. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
§ 67-8-422. Violations — Penalties. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
67-8-506. Reciprocity. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
§ 67-9-101. Basis of Apportionment
Any increase in the payments received by the state from the Tennessee Valley authority in lieu of taxes under § 13 of the act of congress creating the authority, as amended, above the payments received in the fiscal year 1977-1978 shall be apportioned between the state and local governments in the following manner: Forty-eight and […]
§ 67-9-102. Proration of Payments to Counties and Municipalities — Eligibility of Impacted Areas — Phasing Out of Payments
Payments provided in § 67-9-101(a)(2) shall be made in accordance with the following formula: Thirty percent (30%) of the available amount shall be paid to counties in accordance with the percentage that the population of each county bears to the total state population; Thirty percent (30%) of the available amount shall be paid to counties […]
§ 67-9-103. Distribution of Payments
Upon receipt of any payments in lieu of taxes by the Tennessee Valley authority, the commissioner of revenue shall be notified. The commissioner of revenue shall determine, in accordance with this part, the payments to local governments and shall direct the commissioner of finance and administration to make such payments.