Tennessee Statutes
§ 67-4-2104 — Doing business in Tennessee a taxable privilege
Tennessee·Title 67
Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, are declared to be taxable privileges. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.
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Tennessee § 67-4-2104 (Doing business in Tennessee a taxable privilege) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1999, ch. 406, § 4.
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