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2024 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612)
Section 67-4-1601 - Administration and collection
Universal Citation:
TN Code § 67-4-1601 (2024)
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The predisposal fee imposed by this part shall be in addition to all privilege taxes elsewhere imposed. The fee imposed by this part shall be administered and collected by the commissioner of revenue.
Acts 1991, ch. 451, § 88.
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