Open Access. Powered by Scholars. Published by Universities.®

University of Tennessee, Knoxville

Exemptions

Articles 1 - 6 of 6

Full-Text Articles in Public Administration

Technical Bulletins: Update On Technical Bulletin 31 (State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments), Dick Phebus Jan 1991

Technical Bulletins: Update On Technical Bulletin 31 (State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments), Dick Phebus

MTAS Publications: Technical Bulletins

The Revenue Reconciliation Act of 1990 (Act) recently passed by Congress imposes new federal excise taxes on gasoline and diesel fuel. This raises the tax on gasoline to 14.1 cents per gallon and the tax on diesel fuel to 20.1 cents per gallon. The new rates are effective December 1, 1990.


Technical Bulletins: State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments, Dick Phebus Sep 1990

Technical Bulletins: State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments, Dick Phebus

MTAS Publications: Technical Bulletins

This Technical Bulletin updates a previous bulletin dated April 14, 1988, and describes new procedures for avoiding the payment of state taxes and an update on federal excise taxes on gasoline and diesel fuel.


Technical Bulletins: Flsa: Administrative Exemptions Revisited, Richard M. Ellis Jun 1990

Technical Bulletins: Flsa: Administrative Exemptions Revisited, Richard M. Ellis

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses FLSA administrative exemptions. One of the most difficult problems faced by local governments in complying with the Fair Labor Standards Act (FLSA) is in the area of administrative exemptions. Under section 213(a)(1) of the Act, administrative personnel may be exempted from the minimum wage and overtime provisions of the law. The problems exist with what constitutes an administrative exemption.


Technical Bulletins: Cities Exempt From Paying Certain Taxes On Gasoline, Mtas Jul 1979

Technical Bulletins: Cities Exempt From Paying Certain Taxes On Gasoline, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information about gasoline tax exemptions for governmental units within Tennessee municipalities.


Technical Bulletins: Refunds To Municipalities Paying State Gasoline Taxes, Mtas Oct 1978

Technical Bulletins: Refunds To Municipalities Paying State Gasoline Taxes, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin emphasizes highlights of the Petroleum Products Law (Chapter 761 of the Public Acts of 1978).


Technical Bulletins: Municipal Exemption From Federal And State Gasoline Taxes, Mtas Sep 1974

Technical Bulletins: Municipal Exemption From Federal And State Gasoline Taxes, Mtas

MTAS Publications: Technical Bulletins

This bulletin explained how, and under what conditions, Tennessee cities might obtain gasoline tax exemptions.