Tennessee Statutes
§ 67-4-1022 — Drop shipments - Procedure
Tennessee § 67-4-1022
JurisdictionTennessee
Title67
This text of Tennessee § 67-4-1022 (Drop shipments - Procedure) 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. § 67-4-1022 (2026).
Text
Every person engaged in the activity within this state of billing, collecting for, distributing or selling tobacco products through the device, plan, scheme, or artifice commonly known as the "drop shipment plan or system" shall make a complete and itemized report, giving the name and address of the purchaser within twenty-four (24) hours of the receipt or taking of the order, and shall pay the tax and affix the stamps on the tobacco products before delivery.
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Legislative History
Acts 1937, ch. 133, § 8; C. Supp. 1950, § 1238.5 (Williams, § 1213.8); T.C.A. (orig. ed.), § 67-3110.
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 § 67-4-1022, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-4-1022.