Tennessee Statutes
§ 67-2-105 — Back assessments prohibited
Tennessee § 67-2-105
JurisdictionTennessee
Title67
This text of Tennessee § 67-2-105 (Back assessments prohibited) 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. § 67-2-105 (2026).
Text
Stocks and bonds upon the income from which a tax is imposed under this chapter shall not be back assessed for taxation by the state or any municipality, county or political subdivision of the state and the state of Tennessee and municipalities, counties and political subdivisions of this state, and the officials and representatives of the state are expressly prohibited from back assessing for ad valorem tax any such stocks and/or bonds for any year or years.
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Legislative History
Acts 1931 (2nd Ex. Sess.), ch. 20, § 11; C. Supp. 1950, § 1123.26; T.C.A. (orig. ed.), § 67-2608.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-2-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-2-105.