Tennessee Statutes
§ 67-6-332 — Utilities, electric cooperatives and electric membership corporations
Tennessee § 67-6-332
JurisdictionTennessee
Title67
This text of Tennessee § 67-6-332 (Utilities, electric cooperatives and electric membership corporations) 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. § 67-6-332 (2026).
Text
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.
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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 fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-6-332, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-6-332.