2010 Tennessee Code
Title 57 - Intoxicating Liquors
Chapter 3 - Local OptionTraffic in Intoxicating Liquors
Part 1 - General Provisions
57-3-109 - Damaged or unaccepted goods Liability for tax.
57-3-109. Damaged or unaccepted goods Liability for tax.
When any common carrier transporting alcoholic beverages to a point within this state, or any insurance company insuring such alcoholic beverages, comes into possession of such alcoholic beverages by virtue of the same being damaged or otherwise unaccepted by the consignee of such alcoholic beverages, such common carrier or insurance company shall become liable for the tax imposed under this chapter, unless proof deemed satisfactory to the commissioner of revenue is furnished to the commissioner by such carrier or insurer showing that such alcoholic beverages have been destroyed or shipped to a point without this state and, therefore, have not been sold or consumed in this state.
[Acts 1971, ch. 150, § 1; T.C.A., § 57-169.]
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
