Tennessee § 67-1-111 - Statewide uniformity of harvest or severance taxes.
Full text of Tennessee Tennessee Code Annotated § 67-1-111 — Statewide uniformity of harvest or severance taxes., with citation guidance and answers to common questions.
§ 67-1-111. Statewide uniformity of harvest or severance taxes.
The rate of any tax levied on the activity of harvesting or severing from the ground row crops, timber or other plants shall be equal and uniform in every county in the state. However, any such tax levied by private act or otherwise prior to July 30, 1997, shall remain valid and in effect, but the rate of tax shall not be increased by private act after July 30, 1997. No such tax shall be levied by any city or county after July 30, 1997, unless authorized by general law. Acts 1997, ch. 561, § 1. Attorney General Opinions. Tax on privilege of timber processing, OAG 98-006 (1/9/98).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-111
What does Tennessee Code Annotated § 67-1-111 cover?
Section 67-1-111 ("Statewide uniformity of harvest or severance taxes.") 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 § 67-1-111?
A common citation format is "Tennessee Code Annotated § 67-1-111" (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 § 67-1-111 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.