Tennessee § 67-4-103 - Collection of privilege taxes by county clerk.
Full text of Tennessee Tennessee Code Annotated § 67-4-103 — Collection of privilege taxes by county clerk., with citation guidance and answers to common questions.
§ 67-4-103. Collection of privilege taxes by county clerk.
The county clerks shall collect all taxes on merchants, persons, companies, firms, corporations, agents, or traders, and all privileges, unless otherwise provided; and shall be subject to all the fines and penalties for failure to pay such taxes over to the commissioner of revenue, county trustee and municipal authorities that are provided for in this code in cases of county trustees. Acts 1883, ch. 29, § 1; 1907, ch. 602, §§ 29, 47; Shan., § 869; mod. Code 1932, § 1549; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-1107. Cross-References. County clerk collects taxes, § 67-4-209 . Textbooks. Tennessee Jurisprudence, 17 Tenn. Juris., Licenses, § 19.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-103
What does Tennessee Code Annotated § 67-4-103 cover?
Section 67-4-103 ("Collection of privilege taxes by county clerk.") 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 § 67-4-103?
A common citation format is "Tennessee Code Annotated § 67-4-103" (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 § 67-4-103 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.