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

Tenn. Code Ann. § 67-4-2108

[Repealed]

Find cases: SyfertCases citing this section JustiaTenn. Code CornellLII Search CasesGoogle Scholar

Repealed by 2024 Tenn. Acts, ch. 950,s 2, eff. 5/10/2024.

Amended by 2023 Tenn. Acts, ch. 377, s 22, eff. 5/11/2023.

Amended by 2022 Tenn. Acts, ch. 1139, s 2, eff. 7/1/2022.

Acts 1999, ch. 406, § 4; 2000, ch. 982, §§ 33, 51, 57; 2000, ch. 983, § 12; 2004, ch. 924, §§ 5, 18; 2006, ch. 1019, § 10; 2009 , ch. 530, § 14; 2010 , ch. 1134, § 39.

Notes of Decisions
Cited in 4 cases, 2005–2012 · leading case: Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee
Sort: Relevance Newest Treatment
Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee (2011) tennctapp · cites it 43× “§ 67-4-906 (a)(3) (1998); Tenn. Code Ann. § 67-4-2108 (a)(3) (Supp.”
Valenti Mid-South Management, LLC v. Reagan Farr, Commissioner of Revenue, State of Tennessee (2010) tennctapp · cites it 6× “”2 Tenn. Code Ann. § 67-4-2108 (a)(1). Therefore, a taxpayer’s franchise tax 1 As noted, the franchise tax is to be paid by “[a]ll persons doing business in Tennessee.”
Oak Ridge Land Company, LP. v. Richard H. Roberts, Commissioner Of Revenue For The State of Tennessee (2012) tennctapp · cites it 2× “Tenn. Code Ann. §67-4-2108 states that "[t]here shall not be included within the meaning hereof the value of any property while construction of that property is in progress and, in addition thereto, there is no actual utilization of such property by the taxpayer, either in whole…”
Ford Motor Credit Company v. Ruth E. Johnson, Commissioner of Revenue, State of Tennessee (2005) tennctapp · cites it 2× “Ford Credit claimed that $50,000,000 and $40,000,000 of the vehicle book values at issue for tax years 1997 and 1998, respectively, were in excess of the relevant statutory amounts and were exempt from franchise and excise taxes under the provision of Tenn. Code Ann. §67-4-2108…”
— Tenn. Code Ann. § 67-4-2108(a)(1) — 1 case
Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee (2011) tennctapp “§ 67-4-906 (a)(3) (1998); Tenn. Code Ann. § 67-4-2108 (a)(3) (Supp.”
— Tenn. Code Ann. § 67-4-2108(a)(3) — 1 case
Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee (2011) tennctapp “§ 67-4-906 (a)(3) (1998); Tenn. Code Ann. § 67-4-2108 (a)(3) (Supp.”
— Tenn. Code Ann. § 67-4-2108(a)(3)(D) — 1 case
Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee (2011) tennctapp “§ 67-4-906 (a)(3) (1998); Tenn. Code Ann. § 67-4-2108 (a)(3) (Supp.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.