Tennessee § 67-4-1002 - Tax imposed.
Full text of Tennessee Tennessee Code Annotated § 67-4-1002 — Tax imposed., with citation guidance and answers to common questions.
§ 67-4-1002. Tax imposed.
Every dealer or distributor of tobacco products defined in this part shall pay to the department for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state. Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 1985, ch. 179, § 5. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 80. Cited: Coleman v. Kisber, 338 S.W.3d 895, 2010 Tenn. App. LEXIS 619 (Tenn. Ct. App. Oct. 4, 2010).
Frequently Asked Questions About Tennessee § 67-4-1002
What does Tennessee Code Annotated § 67-4-1002 cover?
Section 67-4-1002 ("Tax imposed.") 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 § 67-4-1002?
A common citation format is "Tennessee Code Annotated § 67-4-1002" (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 § 67-4-1002 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.