Tennessee Statutes
§ 67-4-1508 — Inapplicability of part - Applicability of section
Tennessee·Title 67
This part is not applicable when, upon January 1, 2021, a local governing body is a party to a valid contract that includes terms related to the collection and remittance of the taxes set out in § 67-4-1502(a) , with a short-term rental unit marketplace. This section applies only while the contract, or any successor agreement, remains valid and effective. If the contract terminates and no successor agreement is executed, then the taxes must be collected and remitted in accordance with this part.
Free access — add to your briefcase to read the full text and ask questions with AI
Tennessee § 67-4-1508 (Inapplicability of part - Applicability of section) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 2020, ch. 787, § 10.
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 fund