Tennessee Statutes

§ 57-3-305 — State tax exclusive

Tennessee § 57-3-305

This text of Tennessee § 57-3-305 (State tax exclusive) 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. § 57-3-305 (2026).

Text

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.

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Legislative History

Acts 1939, ch. 49, § 13; 1943, ch. 5, § 3; 1947, ch. 61, § 3; mod. C. Supp. 1950, § 6648.19 (Williams, § 6648.16); T.C.A. (orig. ed.), § 57-134.

Nearby Sections

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Bluebook (online)
Tennessee § 57-3-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/57-3-305.