§ 67-4-301 Part definitions
§ 67-4-302 Reports
§ 67-4-304 Liability for ad valorem taxes retained
§ 67-4-305 Credits for franchise and excise taxes
§ 67-4-306 Period covered by tax – Refund
§ 67-4-308 Quarterly payments
§ 67-4-309 Liability of person engaged in business less than one year
§ 67-4-310 Transfer of vending machine business
§ 67-4-311 Obtaining evidence
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Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 3 - General Revenue Law - Administration of Gross Receipts Taxes

  • Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-301
  • Department: means the department of revenue. See Tennessee Code 67-4-301
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Incidental business: means a business carried on separately and not a part of the business made the subject of privilege taxation. See Tennessee Code 67-4-301
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
  • taxpayer: means every corporation, subchapter S corporation, limited liability company, professional limited liability company, registered limited liability partnership, professional registered limited liability partnership, limited partnership, cooperative, joint-stock association, business trust, regulated investment company, REIT, state-chartered or national bank, or state-chartered or federally chartered savings and loan association. See Tennessee Code 67-4-2004
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105