Tennessee § 58-2-205 - Effect of remaining in state after disaster response period.
Full text of Tennessee Tennessee Code Annotated § 58-2-205 — Effect of remaining in state after disaster response period., with citation guidance and answers to common questions.
§ 58-2-205. Effect of remaining in state after disaster response period.
After a disaster response period, if a responding out-of-state business or a responding out-of-state employee remains in this state: Such business or individual loses the protections of this part; and For purposes of computing franchise and excise tax imposed by title 67, chapter 4, parts 20 and 21, and the business tax imposed by title 67, chapter 4, part 7, the computation must include in the tax base net or gross income or receipts from activities transacted during the disaster response period. Acts 2019, ch. 378, § 1. Code Commission Notes. Acts 2019, ch. 378, § 1 enacted a new part 9, §§ 58-2-901 –58-2-905, but the part has been redesignated as part 2, §§ 58-2-201 –58-2-205, by authority of the Code Commission. Compiler's Notes. For Preamble to the act concerning facilitating rapid response by the state's critical infrastructure companies, see Acts 2019, ch. 378. Effective Dates. Acts 2019, ch. 378, § 2. May 10, 2019.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 58-2-205
What does Tennessee Code Annotated § 58-2-205 cover?
Section 58-2-205 ("Effect of remaining in state after disaster response period.") 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 § 58-2-205?
A common citation format is "Tennessee Code Annotated § 58-2-205" (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 § 58-2-205 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.