Tennessee Statutes
§ 67-5-1315 — Water transportation carrier companies
Tennessee·Title 67
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include:
(1)The number, type, kind, and cost of all barges, tugs and other equipment used by the company;
(2)The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and (3) The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state.
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Legislative History
Acts 1973, ch. 226, § 11; T.C.A., § 67-915; Acts 1995, ch. 305, § 125.
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