Tennessee § 57-4-307 - Damaged or unaccepted goods — Liability for tax.
Full text of Tennessee Tennessee Code Annotated § 57-4-307 — Damaged or unaccepted goods — Liability for tax., with citation guidance and answers to common questions.
§ 57-4-307. Damaged or unaccepted goods — Liability for tax.
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 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.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 57-4-307
What does Tennessee Code Annotated § 57-4-307 cover?
Section 57-4-307 ("Damaged or unaccepted goods — Liability for tax.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 57-4-307?
A common citation format is "Tennessee Code Annotated § 57-4-307" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 57-4-307 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.