2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 17 - Occupation Tax
67-4-1709 - Liability for tax by certain individuals Employer's option to remit.
67-4-1709. Liability for tax by certain individuals Employer's option to remit.
Each individual licensed or registered to engage in a vocation, profession, business, or occupation listed in § 67-4-1702(a) shall be liable for the tax. Any employer, including any governmental entity, may choose to remit the tax imposed by this part on behalf of persons subject to the tax who are employed by such employer.
[Acts 1993, ch. 485, §§ 1, 2; 2003, ch. 138, §§ 1, 2; 2003, ch. 355, § 53; 2003, ch. 418, § 8.]
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