§ 67-7-206. When Tax Levied Becomes Delinquent — Interest and Penalties
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. All interest and penalties collected with respect to the tax imposed by this part shall be retained by the department to help defray the expenses of administration and collection.
§ 67-7-207. Disposition of Taxes, Interest and Penalties — Adjustments
All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue and credited to its current service revenue to cover the expenses […]
§ 67-7-208. Tax Inapplicable as to Certain Existing Contracts
Any tax levied by authority of this part shall not apply to any sand, gravel, sandstone, chert and limestone severed to meet the obligations of any written contract for sale of the product entered into prior to June 5, 1984. Any sand, gravel, sandstone, chert or limestone that has been severed and on which any […]
§ 67-7-209. Conflicting Private or Local Acts
Any private or local acts in conflict with this part are repealed.
§ 67-7-212. Local Approval Required — Collection of Tax — Existing Private Acts
The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state and […]
§ 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 […]