Tennessee § 55-3-105 Sales or use tax receipt to accompany application for certificate of title

Tennessee Statutes

§ 55-3-105 — Sales or use tax receipt to accompany application for certificate of title

Tennessee § 55-3-105

Title55

This text of Tennessee § 55-3-105 (Sales or use tax receipt to accompany application for certificate of title) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 55-3-105 (2026).

Text

It is unlawful for a county clerk to accept an application for a certificate of title as provided for in chapters 1-6 of this title, unless the applicant presents evidence that a sales or use tax at the rate specified in title 67, chapter 6, part 2 and § 67-6-501 has been paid on the sales price of the vehicle by the applicant, or the applicant has authority from the commissioner to file an application for a certificate of title without the payment of the sales or use tax.

Free access — add to your briefcase to read the full text and ask questions with AI

It is unlawful for a county clerk to accept an application for a certificate of title as provided for in chapters 1-6 of this title, unless the applicant presents evidence that a sales or use tax at the rate specified in title 67, chapter 6, part 2 and § 67-6-501 has been paid on the sales price of the vehicle by the applicant, or the applicant has authority from the commissioner to file an application for a certificate of title without the payment of the sales or use tax.

Legislative History

Acts 1953, ch. 103, § 1 (Williams, § 5538.139a); Acts 1955, ch. 300, § 1; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 59-305.