Tennessee Code Annotated

Tenn. Code Ann. § 67-4-803 (2026)

Amount of tax

✓ current as of May 2026

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A tax is imposed on all bail bonds in this state, as provided in title 40, chapter 11, in the amount of twelve dollars ($12.00) per bail bond. For purposes of this part, an increase or decrease in the amount of an existing bail bond shall not constitute a new bail bond; provided, that the tax imposed by this section per bail bond shall be collected by bail bondsmen and shall include all charges against a defendant that are based on the same conduct and arising from the same criminal episode committed as a part of a single course of conduct leading to the arrest and charges at the time; and the tax imposed on bail bonds shall not be construed to be a separate tax on each charge arising from incidents in a single course of conduct and the same criminal episode, but for the purposes of this section shall be construed as one bail bond.

Acts 2001, ch. 456, § 4; 2002, ch. 775, § 1.

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Howe v. Howell (M.D. Tenn. 2021).

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Howe v. Howell (M.D. Tenn. 2021). · cites it 2× “14 Cross-referencing the public records would not show whether Big Jim’s Bonds collected the bond tax from his clients, as Defendants could reasonably read Tenn. Code Ann. § 67-4-803 to require. The allegations made by Ms.”

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