Tennessee § 67-1-601 - Counties may impose taxes.
Full text of Tennessee Tennessee Code Annotated § 67-1-601 — Counties may impose taxes., with citation guidance and answers to common questions.
§ 67-1-601. Counties may impose taxes.
A county legislative body may impose taxes for county purposes, and fix the rate of taxation, at its first session every year; and, if the legislative body omits such duty at the first session, it shall perform it at any subsequent quarterly session. Code 1858, § 489 (deriv. Acts 1837-1838, ch. 135, § 2); Shan., § 649; Code 1932, § 1048; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 67-1005. Cross-References. Establishment of county tax rate, § 67-5-510 . Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 5. Law Reviews. Tax Limitations of Counties and Municipalities (M. P. O'Connor), 12 Tenn. L. Rev. 174 (1934).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-601
What does Tennessee Code Annotated § 67-1-601 cover?
Section 67-1-601 ("Counties may impose 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 § 67-1-601?
A common citation format is "Tennessee Code Annotated § 67-1-601" (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 § 67-1-601 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.