Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-03 - Inheritance, Gift, and Income Taxes
Chapter 1320-03-02 - Rules for Income Taxes
Section 1320-03-02-.08 - RESIDENCE CHANGES
Universal Citation: TN Comp Rules and Regs 1320-03-02-.08
Current through September 24, 2024
A person moving into the State during the year is liable for the tax on income received from the date of moving into the State. A person moving out of the State during the year is liable for the tax on income received from January 1st to date of change in residence.
Authority: T.C.A. §§ 67-1-102 and 67-2-113.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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