Tennessee § 67-4-108 Reporting persons liable for tax

Tennessee Statutes

§ 67-4-108 — Reporting persons liable for tax

Tennessee § 67-4-108

Title67

This text of Tennessee § 67-4-108 (Reporting persons liable for tax) 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. § 67-4-108 (2026).

Text

(a)It is the duty of the assessor to make a return to the county clerk of the name of each person engaged in any business liable in any way to pay a privilege tax, in each district or ward under the provisions of the law.

(b)It is the duty of the county mayor and of the county clerk to examine the list of names so returned, and compare the list with the list of persons paying privileges, and report the result to the county legislative body at the July term following the assessment. The report shall be read in a full meeting of the county legislative body and entered upon the minutes of the county legislative body.

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(a) It is the duty of the assessor to make a return to the county clerk of the name of each person engaged in any business liable in any way to pay a privilege tax, in each district or ward under the provisions of the law. (b) It is the duty of the county mayor and of the county clerk to examine the list of names so returned, and compare the list with the list of persons paying privileges, and report the result to the county legislative body at the July term following the assessment. The report shall be read in a full meeting of the county legislative body and entered upon the minutes of the county legislative body.

Legislative History

Acts 1895, ch. 120, § 66; 1907, ch. 602, § 45; Shan., § 694; Code 1932, § 1125; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), § 67-5310; Acts 2003, ch. 90, § 2.