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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 15 - Short-Term Rental Unit Marketplace Tax
§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.]
Universal Citation:
TN Code § 67-4-1505 (2021)
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A short-term rental unit marketplace that collects the taxes set out in § 67-4-1502(a) is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title.
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