§ 67-7-201 Tax authorized – Use and benefit – Allocation
§ 67-7-202 Definitions – Levy of tax – Exemptions
§ 67-7-203 Rate of tax – Liability of owners – Payment of tax
§ 67-7-204 Administration and collection of tax
§ 67-7-205 Returns
§ 67-7-206 When tax levied becomes delinquent – Interest and penalties
§ 67-7-207 Disposition of taxes, interest and penalties – Adjustments
§ 67-7-208 Tax inapplicable as to certain existing contracts
§ 67-7-209 Conflicting private or local acts
§ 67-7-212 Local approval required – Collection of tax – Existing private acts

Terms Used In Tennessee Code > Title 67 > Chapter 7 > Part 2 - Taxation of Other Minerals

  • Contract: A legal written agreement that becomes binding when signed.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Trustee: A person or institution holding and administering property in trust.
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105