Tennessee Secretary of State
Official Compilation of Rules and Regulations
Rules of the Tennessee Department of Revenue
Introduction Table of Contents and Administrative History
1320-01 Administrative Division
1320-01-01 Administration
1320-01-02 Taxpayer Remedies for Disputed Taxes
1320-02 Collections Division
1320-02-01 Tax Enforcement Procedures Act
1320-03 Inheritance, Gift, and Income Tax Division
1320-03-01 Repealed
1320-03-02 Income Tax Rules
1320-04 Miscellaneous Tax Division
1320-04-01 Beer and Alcoholic Beverages of Not More Than Five Percent
by Weight and Wholesale Tax Act
1320-04-02 Sales of Alcoholic Beverages for Consumption on the Premises
1320-04-03 Unfair Cigarette Sales Law and Tobacco Tax Rules
1320-04-04 General Revenue Law
1320-04-05 Business Tax Rules and Regulations
1320-04-06 Local Option Liquor Rules
1320-04-07 Coal Severance Tax
1320-04-08 Litigation Taxes
1320-04-09 Privilege Tax on Transfers of Realty
1320-04-10 Coin-Operated Amusement Device Tax Rules
1320-05 Sales and Use Tax Division
1320-05-01 State Sales and Use Tax Rules
1320-05-02 Local Sales and Use Tax Rules
1320-06 Franchise and Excise Tax Division
1320-06-01 Franchise and Excise Tax Rules and Regulations
1320-07 Petroleum Tax Division
1320-07-01 Inspection of Volatile Oils
1320-07-02 Gasoline Tax
1320-07-03 Administration of Taxes on Petroleum Products
1320-07-04 Exemption and Refund of Taxes on Petroleum Products
1320-07-05 Repealed
1320-07-06 Special Tax on Petroleum Products
1320-07-07 Production of Fuel Alcohol
1320-07-08 Repealed
1320-07-09 Repealed
1320-07-10 Repealed
1320-07-11 Repealed
1320-07-12 Repealed
1320-08 Vehicle Services Division
1320-08-01 Cultural Plates
1320-08-02 Proportional Registration Cards
1320-08-03 Proportional Registration of Rental Trucks
1320-08-04 Purple Heart Recipient Vehicle License Plates
1320-08-05 Dismantled Vehicles
1320-08-06 Pearl Harbor Survivor Vehicle License Plates
1320-08-07 Replacement Plates
1320-08-08 Repealed
1320-08-09 Title Bonds
1320-08-10 Temporary Tags
1320-08-11 Repealed
1320-08-12 Repealed
1320-08-13 Titles
1320-08-14 Students' Home Plates
1320-08-15 Painting Gross Weight on Truck
1320-08-16 Repealed
1320-08-17 Registration
1320-09 Tobacco Product Manufacturers and Wholesalers Rules
1320-09-01 General Provisions
1320-09-02 Escrow Fund Act Compliance