Tennessee Code 57-3-305 – State tax exclusive
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 57-3-305
- Municipality: means an incorporated town or city having a population of:
(i) Seven hundred (700) or more, according to the 2010 federal census or a subsequent federal census. See Tennessee Code 57-3-101 - 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
The tax imposed in §§ 57-3-302 and 57-3-303 is a state tax, for the benefit of the state and the counties thereof as hereinafter provided, and no county, municipality or taxing district shall have the power to levy a like tax.