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Tennessee Code Annotated

Tenn. Code Ann. § 9-9-112 (2026)

Exemption from taxes

✓ current as of May 2026
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Principal of and interest on debt obligations issued under this chapter shall be exempt from taxation by the state, or by any county, municipality or taxing district of the state, except inheritance, transfer and estate taxes.

Amended by 2013 Tenn. Acts, ch. 176,s 6, eff. 7/1/2013.

Acts 1937, ch. 165, § 15 (Williams, § 1811.26); 1977, ch. 3, § 6; T.C.A. (orig. ed.), § 9-917.

Notes of Decisions
Cited in 1 case, 1987–1987 · leading case: First Am. Nat'l Bank of Knoxville v. Olsen, 751 S.W.2d 417 (Tenn. 1987).
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First Am. Nat'l Bank of Knoxville v. Olsen, 751 S.W.2d 417 (Tenn. 1987). · cites it 7× “§ 67-4-805 is ineffective because it conflicts with T.C.A. § 9-9-112, which exempts State obligations from taxation (with certain exceptions inapplicable in this case), and other similar provisions.”
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