2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 1 - Collection and Licenses Generally
67-4-103 - Collection of privilege taxes by county clerk.
67-4-103. Collection of privilege taxes by county clerk.
The county clerks shall collect all taxes on merchants, persons, companies, firms, corporations, agents, or traders, and all privileges, unless otherwise provided; and shall be subject to all the fines and penalties for failure to pay such taxes over to the commissioner of revenue, county trustee and municipal authorities that are provided for in this code in cases of county trustees.
[Acts 1883, ch. 29, § 1; 1907, ch. 602, §§ 29, 47; Shan., § 869; mod. Code 1932, § 1549; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-1107.]
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