Tennessee Statutes
§ 67-6-332 — Utilities, electric cooperatives and electric membership corporations
Tennessee·Title 67
There is exempt from the tax imposed by this chapter the sums paid or property or services contributed by any person to any municipal or county utility, electric cooperative or electric membership corporation, by any person who is required as a condition for utility service to make such payment as a contribution in aid of capital construction to the municipal or county utility, electric membership corporation or electric cooperative.
Free access — add to your briefcase to read the full text and ask questions with AI
Tennessee § 67-6-332 (Utilities, electric cooperatives and electric membership corporations) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Metropolitan Government of Nashville & Davidson County v. Jackson
713 S.W.2d 899 (Tennessee Supreme Court, 1986)
Legislative History
Acts 1985, ch. 399, § 1.
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