Tenn. Code Ann. » Tenn. Code / Title 67 / Chapter 4 / Part 21
Tennessee Code Annotated

Tenn. Code Ann. § 67-4-2101 (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 "Franchise Tax Law of 1999."

Acts 1999, ch. 406, § 4.

Notes of Decisions
Cited in 6 cases, 2009–2019 · 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 4× “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. Background We will briefly review the background of Tennessee‘s…”
Bellsouth Advert. & Publ'g Corp. v. Chumley, 308 S.W.3d 350 (Tenn. Ct. App. 2009). · cites it 2× “1 pertains to excess tax and Tenn.Code Ann. § 67-4-2101 et seq. 2 pertains to franchise tax.”
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.”
Malco Theaters, Inc. v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2011). · cites it 2× “and the later enacted “Franchise Tax Law of -11- 1999” codified at Tennessee Code Annotated section 67-4-2101 et seq.8 Tennessee Code Annotated § 67-4-904 provided: (a) The privilege tax hereby imposed shall be a tax of twenty-five cents (25¢) on the one hundred dollars ($100),…”
Bellsouth Advert. & Publ'g Corp. v. Loren L. Chumley, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2009). · cites it 2× “1 pertains to excess tax and Tenn. Code Ann. § 67-4-2101 et seq.2 pertains to franchise tax.”
Vodafone Americas Holdings Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2014). · cites it 2× “Constitution to adopt various methods 8 The Tennessee Corporate Excise Tax, Tenn. Code Ann. § 67-4-2001 et seq., and the Tennessee Franchise Tax, Tenn.”
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