2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 13 - Classification and AssessmentUtilities and Carriers
67-5-1305 - Freight or private car companies.

67-5-1305. Freight or private car companies.

(a)  In addition to the information required by § 67-5-1303, the schedules and statements submitted by freight or private car companies shall include:

     (1)  The total length of main lines of all the railroads over which the cars are run;

     (2)  The total length of so much of the main lines of the railroad over which the same are run as is outside of this state;

     (3)  The length of lines of the railroad companies over which the cars are run within each of the counties and municipalities within the state;

     (4)  The number and class and value thereof, the mileage of all cars during the preceding year; and

     (5)  Such other information as may be required by the comptroller of the treasury.

(b)  This part shall not apply to corporations, organized under the laws of Tennessee whose principal business is the manufacture of products of the soil of Tennessee and who for the transportation alone of such products furnish their own cars.

[Acts 1973, ch. 226, § 11; T.C.A., § 67-905; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125.]