US Lawyer Database

§ 67-7-109. Injunctions

If the nonpayment of the tax is due to an intent to evade payment, the person liable for such payment may be restrained and enjoined from severing coal from a production unit from which coal has been severed and sold and upon which the tax is due. Restraint proceedings shall be instituted in the name […]

§ 67-7-103. Tax Levied — Lien Created

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. The tax shall accrue at the time the coal products are […]

§ 67-7-105. Liability for Tax

Every interested owner shall be liable for this tax to the extent of such owner’s interest in such products. The owner shall become liable at the time the coal products are severed from the earth and ready for sale, whether before processing or after processing, as the case may be.

§ 67-7-106. Returns — Payment of Tax

The tax levied by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the coal is severed from the soil. For the purpose of ascertaining the amount of tax payable, it is the duty of all operators to transmit to the commissioner, on […]

§ 67-7-108. Violations — Criminal Penalties

Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed by this part, who fails to make the return, pay the tax, keep the records, or furnish the information at the time […]