Tennessee Statutes

§ 65-25-132 — Joint ventures subject to excise and franchise taxes

Tennessee § 65-25-132

This text of Tennessee § 65-25-132 (Joint ventures subject to excise and franchise taxes) 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. § 65-25-132 (2026).

Text

Each joint venture created pursuant to § 65-25-105 or § 65-25-131 in which one (1) or more of the owners of the joint venture is an entity subject to the taxes imposed by title 67, chapter 4, parts 20 and 21 shall itself be subject to and shall pay the taxes required by title 67, chapter 4, parts 20 and 21, or any tax imposed in place thereof.

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Legislative History

Acts 1999, ch. 430, § 7; T.C.A. §65-25-232.

Nearby Sections

15
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Bluebook (online)
Tennessee § 65-25-132, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/65-25-132.