# Tenn. Code Ann. § 65-5-105: Intrastate rate reductions reflecting tax savings

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-105

## Section

- **Citation:** Tenn. Code Ann. § 65-5-105
- **Heading:** Intrastate rate reductions reflecting tax savings
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 65 / Chapter 5 / Section 65-5-105

## Text

Any public utility, the maximum rates of which are fixed by the commission, shall reduce its intrastate rates to reflect any tax savings resulting from chapter 312 of the Public Acts of 1989. Such rate reduction shall be implemented contemporaneously with the effective date of the tax savings. Acts 1989, ch. 312, § 1; 1995, ch. 305, § 23; T.C.A. § 65-5-205.
Any public utility, the maximum rates of which are fixed by the commission, shall reduce its intrastate rates to reflect any tax savings resulting from chapter 312 of the Public Acts of 1989. Such rate reduction shall be implemented contemporaneously with the effective date of the tax savings.
Acts 1989, ch. 312, § 1; 1995, ch. 305, § 23; T.C.A. § 65-5-205.

## Nearby sections

- [Tenn. Code Ann. § 65-5-101 Power to fix rates of public utilities](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-101.md)
- [Tenn. Code Ann. § 65-5-102 Commission may require filing of schedules](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-102.md)
- [Tenn. Code Ann. § 65-5-103 Changes in utility rates, fares, schedules - Implementation of alternative regulatory methods to allow for public utility rate reviews and cost recovery in lieu of a general rate case proceeding](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-103.md)
- [Tenn. Code Ann. § 65-5-104 Unjust rate, fare, schedule or classification prohibited](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-104.md)
- [Tenn. Code Ann. § 65-5-105 Intrastate rate reductions reflecting tax savings](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-105.md)
- [Tenn. Code Ann. § 65-5-106 Operator-assisted telephone services - Carriers whose rates exceed maximum approved rates](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-106.md)
- [Tenn. Code Ann. § 65-5-107 Universal service - Funding](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-107.md)
- [Tenn. Code Ann. § 65-5-108 Classification of services - Exempt services - Price floor - Maximum rates for non-basic services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-108.md)
- [Tenn. Code Ann. § 65-5-109 Price regulation plan](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-109.md)
- [Tenn. Code Ann. § 65-5-110 Commission jurisdiction](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-110.md)
- [Tenn. Code Ann. § 65-5-111 Evaluation - Reports by commission](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-111.md)
- [Tenn. Code Ann. § 65-5-112 Small and minority-owned telecommunications business participation plan](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-112.md)
- [Tenn. Code Ann. § 65-5-113 Assistance program for small and minority-owned businesses](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-113.md)
- [Tenn. Code Ann. § 65-5-114 Tennessee Natural Gas Innovation Act](https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T65_C5_S65-5-105. Check the current official text before relying on it. Not legal advice.