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2023 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 28 - TAXATION OF UNAUTHORIZED SUBSTANCES (§§ 67-4-2801 — 67-4-2811)
- Section 67-4-2801 - Purpose
- Section 67-4-2802 - Part definitions
- Section 67-4-2803 - Excise tax rates - Methods of measuring quantities
- Section 67-4-2804 - Exemptions
- Section 67-4-2805 - Issuance of stamps to indicate payment of tax - Report of seizure of unauthorized substances
- Section 67-4-2806 - Payment of tax
- Section 67-4-2807 - Assessment of tax, penalties and interest - Notice - Collection
- Section 67-4-2808 - Confidentiality - Immunity - Statistics
- Section 67-4-2809 - Unauthorized substances tax account - Remittance of tax once unencumbered - Application of proceeds of tax
- Section 67-4-2810 - Construction
- Section 67-4-2811 - Rules and regulations
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