Tennessee § 67-4-1102 - Taxable privilege.
Full text of Tennessee Tennessee Code Annotated § 67-4-1102 — Taxable privilege., with citation guidance and answers to common questions.
§ 67-4-1102. Taxable privilege.
The production by any person in connection with any business for profit, regardless of the form of such profit, of special nuclear material is declared to be a taxable privilege upon which each county and/or municipality in which the special nuclear material is produced may levy such privilege tax by resolution or ordinance of the legislative body in accordance with this part. Every person exercising such privilege shall be liable for the tax, whether such person's possession of such special nuclear material for purposes of production is by virtue of such person's ownership of the material or is pursuant to a lease, contract, license, loan or otherwise. Acts 1981, ch. 206, § 3; T.C.A., § 67-6202. Compiler's Notes. Portions of title 67, ch. 4, part 11 have been held unconstitutional. See under Notes to Decisions, 1. Constitutionality of Part, United States v. Tennessee, 531 F. Supp. 62 (E.D. Tenn. 1981), aff'd, United States v. Tennessee, 709 F.2d 1511 (6th Cir. 1983).
Frequently Asked Questions About Tennessee § 67-4-1102
What does Tennessee Code Annotated § 67-4-1102 cover?
Section 67-4-1102 ("Taxable privilege.") 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 § 67-4-1102?
A common citation format is "Tennessee Code Annotated § 67-4-1102" (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 § 67-4-1102 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.