Tennessee § 67-4-1022 - Drop shipments — Procedure.
Full text of Tennessee Tennessee Code Annotated § 67-4-1022 — Drop shipments — Procedure., with citation guidance and answers to common questions.
§ 67-4-1022. Drop shipments — Procedure.
Every person engaged in the activity within this state of billing, collecting for, distributing or selling tobacco products through the device, plan, scheme, or artifice commonly known as the “drop shipment plan or system” shall make a complete and itemized report, giving the name and address of the purchaser within twenty-four (24) hours of the receipt or taking of the order, and shall pay the tax and affix the stamps on the tobacco products before delivery. Acts 1937, ch. 133, § 8; C. Supp. 1950, § 1238.5 (Williams, § 1213.8); T.C.A. (orig. ed.), § 67-3110.
Frequently Asked Questions About Tennessee § 67-4-1022
What does Tennessee Code Annotated § 67-4-1022 cover?
Section 67-4-1022 ("Drop shipments — Procedure.") 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 § 67-4-1022?
A common citation format is "Tennessee Code Annotated § 67-4-1022" (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 § 67-4-1022 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.