Tennessee Code 67-4-1701 – Privilege tax established – Collection
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Terms Used In Tennessee Code 67-4-1701
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
The engaging in any vocation, profession, business or occupation named in this part is declared to be a privilege taxable by the state alone. The privilege tax established in this part shall be collected by the commissioner of revenue and deposited into the state general fund, except as otherwise provided for in this part.