§ 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 […]
§ 67-7-110. Apportionment of Revenue. [Current Version. See Second Version of Section and Compiler’s notes.]
The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed. All revenues collected under this part in a county in […]
§ 67-7-110. Apportionment of Revenue. [Contingent Amendment. See First Version of Section and Compiler’s notes.]
The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed. All revenues collected under this part in a county in […]
§ 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 […]
§ 67-7-104. Measure of Tax. [Current Version. See Second Version of Section and Compiler’s notes.]
The measure of the tax on all coal products severed from the ground in this state shall be: On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton; On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and On or after July 1, 2013, […]
§ 67-7-104. Measure of Tax. [Contingent Amendment. See First Version of Section and Compiler’s notes.]
The measure of the tax on all coal products severed from the ground in this state shall be: On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton; On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and On or after July 1, 2013, […]
§ 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 […]
§ 67-7-107. When Tax Levied Becomes Delinquent
The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
§ 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 […]