Tennessee § 67-4-3001 - Short title — Legislative intent.
Full text of Tennessee Tennessee Code Annotated § 67-4-3001 — Short title — Legislative intent., with citation guidance and answers to common questions.
§ 67-4-3001. Short title — Legislative intent.
This part shall be known and may be cited as the “Local Tourism Development Zone Business Tax Act.” The taxes imposed by this part shall be in addition to all other privilege taxes. It is the legislative intent, within the framework of this part, to recognize that there are limitations on state taxation imposed by the constitutions of the United States and of this state and not to impose the tax where prohibited by the constitutions; but it is intended to impose that tax to the extent permitted under the constitutions and the words of imposition used in this part. Acts 2007, 500, § 1. Collateral References. Taxation 371
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-3001
What does Tennessee Code Annotated § 67-4-3001 cover?
Section 67-4-3001 ("Short title — Legislative intent.") 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 § 67-4-3001?
A common citation format is "Tennessee Code Annotated § 67-4-3001" (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 § 67-4-3001 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.