Tenn. Code Ann. » Tenn. Code / Title 67 / Chapter 4 / Part 20
Tennessee Code Annotated

Tenn. Code Ann. § 67-4-2001 (2026)

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✓ current as of May 2026
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This part shall be known and may be cited as the "Excise Tax Law of 1999."

Acts 1999, ch. 406, § 3.

Notes of Decisions
Cited in 5 cases, 2007–2019 · leading case: Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee, 486 S.W.3d 496 (Tenn. 2016).
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Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee, 486 S.W.3d 496 (Tenn. 2016). · cites it 2× “Finally, we consider whether the variance was within the range of acceptable alternative decisions, to determine overall whether the Commissioner‘s imposition of a variance constituted an abuse of his discretion.”
Bellsouth Advert. & Publ'g Corp. v. Chumley, 308 S.W.3d 350 (Tenn. Ct. App. 2009). · cites it 2× “Tenn.Code Ann. § 67-4-2001 et seq. 1 pertains to excess tax and Tenn.”
Vodafone Americas Holdings Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2014). · cites it 4× “, and on their net worth as provided in Tenn. Code Ann. § 67-4-2110 et seq.11 States are given wide latitude under the U.”
Comcast Holdings Corp. v. Tennessee Dep't of Revenue (Tenn. Ct. App. 2019). · cites it 2× “Our Supreme Court has explained: Tennessee’s corporate excise tax, Tenn. Code Ann. § 67-4-2001 et seq., and its franchise tax, Tenn.”
Hilloak Realty Co. v. Chumley, 233 S.W.3d 816 (Tenn. Ct. App. 2007). · cites it 2× “This changed in 1999, when the General Assembly enacted the Excise Tax Law of 1999 (“the Act”), currently codified at T.C.A. § 67-4-2001(2006), et seq. The Act was a part of the Tax Revision and Reform Act of 1999.”
— Tenn. Code Ann. § 67-4-2001(2006) — 1 case
Hilloak Realty Co. v. Chumley, 233 S.W.3d 816 (Tenn. Ct. App. 2007). “This changed in 1999, when the General Assembly enacted the Excise Tax Law of 1999 (“the Act”), currently codified at T.C.A. § 67-4-2001(2006), et seq. The Act was a part of the Tax Revision and Reform Act of 1999.”
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