# Tenn. Code Ann. § 57-3-109: Damaged or unaccepted goods - Liability for tax

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-109

## Section

- **Citation:** Tenn. Code Ann. § 57-3-109
- **Heading:** Damaged or unaccepted goods - Liability for tax
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 57 / Chapter 3 / Section 57-3-109

## Text

When any common carrier transporting alcoholic beverages to a point within this state, or any insurance company insuring such alcoholic beverages, comes into possession of such alcoholic beverages by virtue of the same being damaged or otherwise unaccepted by the consignee of such alcoholic beverages, such common carrier or insurance company shall become liable for the tax imposed under this chapter, unless proof deemed satisfactory to the commissioner of revenue is furnished to the commissioner by such carrier or insurer showing that such alcoholic beverages have been destroyed or shipped to a point without this state and, therefore, have not been sold or consumed in this state. Acts 1971, ch. 150, § 1; T.C.A., § 57-169.
When any common carrier transporting alcoholic beverages to a point within this state, or any insurance company insuring such alcoholic beverages, comes into possession of such alcoholic beverages by virtue of the same being damaged or otherwise unaccepted by the consignee of such alcoholic beverages, such common carrier or insurance company shall become liable for the tax imposed under this chapter, unless proof deemed satisfactory to the commissioner of revenue is furnished to the commissioner by such carrier or insurer showing that such alcoholic beverages have been destroyed or shipped to a point without this state and, therefore, have not been sold or consumed in this state.
Acts 1971, ch. 150, § 1; T.C.A., § 57-169.

## Nearby sections

- [Tenn. Code Ann. § 57-3-101 Title definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-101.md)
- [Tenn. Code Ann. § 57-3-102 Traffic in intoxicating liquor permitted by local option](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-102.md)
- [Tenn. Code Ann. § 57-3-103 Construction of chapter](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-103.md)
- [Tenn. Code Ann. § 57-3-104 Enforcement and administration by commission - Licensing procedures](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-104.md)
- [Tenn. Code Ann. § 57-3-105 Conflicts of interest prohibited](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-105.md)
- [Tenn. Code Ann. § 57-3-106 Local option election - Municipalities where applicable - Supplemental voter registration - Restrictions on frequency of elections](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-106.md)
- [Tenn. Code Ann. § 57-3-107 Counties in which no election held - Counties voting against local option - Effect - Transportation of intoxicating liquors through dry counties](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-107.md)
- [Tenn. Code Ann. § 57-3-108 District commissions - Members - Appointment - Term of office - Qualifications - Vacancies - Service without compensation](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-108.md)
- [Tenn. Code Ann. § 57-3-109 Damaged or unaccepted goods - Liability for tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-109.md)
- [Tenn. Code Ann. § 57-3-110 Sale of liquors to armed forces agencies](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-110.md)
- [Tenn. Code Ann. § 57-3-111 Appropriation for enforcement of law](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-111.md)
- [Tenn. Code Ann. § 57-3-112 Partial invalidity of law - Operation and effect](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-112.md)
- [Tenn. Code Ann. § 57-3-201 License classifications](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-201.md)
- [Tenn. Code Ann. § 57-3-202 Manufacturer's or distiller's licenses - Qualifications of applicants - Fees - Permits to solicit orders - Penalty - Rules and regulations - Alternating proprietorship agreement](https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-202.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T57_C3_S57-3-109. Check the current official text before relying on it. Not legal advice.