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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 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311)
- Section 67-4-301 - Part definitions
- Section 67-4-302 - Reports
- Section 67-4-303 - Reserved
- Section 67-4-304 - Liability for ad valorem taxes retained
- Section 67-4-305 - Credits for franchise and excise taxes
- Section 67-4-306 - Period covered by tax - Refund
- Section 67-4-307 - Reserved
- Section 67-4-308 - Quarterly payments
- Section 67-4-309 - Liability of person engaged in business less than one year
- Section 67-4-310 - Transfer of vending machine business
- Section 67-4-311 - Obtaining evidence
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