Tennessee § 67-4-301 - Part definitions.
Full text of Tennessee Tennessee Code Annotated § 67-4-301 — Part definitions., with citation guidance and answers to common questions.
§ 67-4-301. Part definitions.
As used in this part, unless the context otherwise requires: “Commissioner” means the commissioner of revenue; “Department” means the department of revenue; “Gross receipts,” for the purpose of taxes administered under this part, means total receipts before anything is deducted, but does not include receipts from incidental business, when such incidental business, if separately carried on, would not be subject to a tax measured by gross receipts under parts 2-6 of this chapter; “Gross receipts” does not include state and local sales and other taxes collected from customers and remitted to the respective taxing authorities by utilities; and “Incidental business” means a business carried on separately and not a part of the business made the subject of privilege taxation. Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1959, ch. 299, § 1; T.C.A. (orig. ed.), § 67-4316; Acts 1985, ch. 414, § 1; 1988, ch. 898, § 1. Cross-References. Definitions for general revenue law, § 67-4-201 . Cited: Tennessee Natural Gas Lines v. King, 635 S.W.2d 95, 1982 Tenn. LEXIS 414 (Tenn. 1982); South Cent. Bell Tel. Co. v. Olsen, 669 S.W.2d 649, 1984 Tenn. LEXIS 779 (Tenn. 1984); Sherwin-Williams Co. v. Johnson, 989 S.W.2d 710, 1998 Tenn. App. LEXIS 701 (Tenn. App. 1998). Collateral References. Taxation 371
Frequently Asked Questions About Tennessee § 67-4-301
What does Tennessee Code Annotated § 67-4-301 cover?
Section 67-4-301 ("Part definitions.") 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 § 67-4-301?
A common citation format is "Tennessee Code Annotated § 67-4-301" (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 § 67-4-301 apply to my situation?
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Sources & Verification
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