Tennessee Statutes
§ 67-6-526 — Effect on substantial nexus criteria
Tennessee·Title 67
Section 67-6-524 does not change the substantial nexus criteria for determining when a person is required to pay the business tax under § 67-4-717 , excise tax under § 67-4-2007 , or franchise tax under § 67-4-2105 .
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Related
Service Merchandise Co. v. Jackson
735 S.W.2d 443 (Tennessee Supreme Court, 1987)
Legislative History
Acts 2020, ch. 759, § 5.
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