Tax for state purposes only

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TN Code › Title 67 › Chapter 2 › Section 67-2-103

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

Subject to § 67-2-119 , the tax provided for in this part is for state purposes only, and no county or municipality shall have power to levy the tax. Acts 1931 (2nd Ex. Sess.), ch. 20, § 2; mod. C. Supp. 1950, § 1123.2; modified; T.C.A. (orig. ed.), § 67-2604.

Subject to § 67-2-119 , the tax provided for in this part is for state purposes only, and no county or municipality shall have power to levy the tax.

Acts 1931 (2nd Ex. Sess.), ch. 20, § 2; mod. C. Supp. 1950, § 1123.2; modified; T.C.A. (orig. ed.), § 67-2604.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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Tax for state purposes only · Tenn. Code Ann. § 67-2-103 | Frix