Tennessee Code Annotated
Tenn. Code Ann. § 67-4-901 (2026)
Short title
✓ current as of May 2026
This part shall be known and may be cited as the "Fantasy Sports Tax Act".
Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
Notes of Decisions
Cited in 9
cases, 1985–2014 · leading case: Federated Stores Realty, Inc. v. Huddleston, 852 S.W.2d 206 (Tenn. 1992).
Federated Stores Realty, Inc. v. Huddleston, 852 S.W.2d 206 (Tenn. 1992). “T.C.A. § 67-4-901 to -921. This Court has recognized that the "Legislature clearly intends that these taxes be taken in tandem and construed together as one scheme of taxation.”
First Am. Nat'l Bank of Knoxville v. Olsen, 751 S.W.2d 417 (Tenn. 1987). “” Plaintiff asserts that since Tennessee already has a franchise tax, T.C.A. §§ 67-4-901, et seq., which Plaintiff has paid, the excise tax cannot be imposed as well if income from United States obligations is included in the tax base because 31 U.”
Louis Dreyfus Corp. v. Huddleston, 933 S.W.2d 460 (Tenn. Ct. App. 1996). “58 in taxes and interest. The commissioner has perfected this appeal.”
Omnicon, Inc. v. King, 688 S.W.2d 818 (Tenn. 1985). “The issue on appeal is the proper method of valuing a corporate taxpayer’s interest in a partnership for purposes of the Franchise Tax Law, T.C.A., § 67-4-901, et seq. The taxpayers contend that the value of the partnership interest, as represented by the capital accounts of the…”
Bellsouth Advert. & Publ'g Corp. v. Chumley, 308 S.W.3d 350 (Tenn. Ct. App. 2009). “Formerly § 67-4-901 etseq. (Repl. 1998). 3 . Formerly § 67-4-806 etseq.”
Carl Clear Coal Corp. v. Huddleston, 850 S.W.2d 140 (Tenn. Ct. App. 1992). “As pertinent here, he said: “The Commissioner affirmatively states that a substantial portion of the tax assessment in question arose from the Department of Revenue’s reclassification of mineral royalties received [paid] by plaintiff as rental payments for the purpose of…”
Malco Theaters, Inc. v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2011). “The statutes controlling our decision are the “Franchise Tax Law” formerly codified at Tennessee Code Annotated section 67-4-901 et seq. and the later enacted “Franchise Tax Law of -11- 1999” codified at Tennessee Code Annotated section 67-4-2101 et seq.”
Vodafone Americas Holdings Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2014). “10 Formerly Tenn. Code Ann. § 67-4-901 et seq. (Repl.”
Bellsouth Advert. & Publ'g Corp. v. Loren L. Chumley, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2009). “2 Formerly § 67-4-901 et seq. (Repl. 1998). 3 Formerly § 67-4-806 et seq.”
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