Tennessee Statutes
§ 67-6-526 — Effect on substantial nexus criteria
Tennessee § 67-6-526
JurisdictionTennessee
Title67
This text of Tennessee § 67-6-526 (Effect on substantial nexus criteria) 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. § 67-6-526 (2026).
Text
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 fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-6-526, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-6-526.