Tennessee § 67-4-401 - Generally.
Full text of Tennessee Tennessee Code Annotated § 67-4-401 — Generally., with citation guidance and answers to common questions.
§ 67-4-401. Generally.
Engaging in the various businesses mentioned in this part is declared to be a privilege for state purposes and taxable by the state alone, and any person so engaged shall pay to the commissioner of revenue, unless otherwise provided, the tax stated in this part. No county or municipality may impose any tax upon the privileges mentioned in this part, except license fees upon motor vehicles that might be imposed in the absence of this part. Acts 1937, ch. 108, art. 2, § 2; C. Supp. 1950, § 1248.3 (Williams, § 1248.119); impl. am. Acts 1959, ch. 9, § 14; Acts 1981, ch. 488, § 7; T.C.A. (orig. ed.), § 67-4101. Cross-References. Definitions for general revenue law, § 67-4-201 . Privilege tax for criminal injuries compensation fund, § 40-24-107 . Law Reviews. Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978). Cited: Stroop v. Rutherford County, 567 S.W.2d 753, 1978 Tenn. LEXIS 605 (Tenn. 1978); In re Ken Gardner Ford Sales, Inc., 10 B.R. 632, 1981 Bankr. LEXIS 3928 (Bankr. E.D. Tenn. 1981); American City Bank v. Western Auto Supply Co., 631 S.W.2d 410, 1981 Tenn. App. LEXIS 591 (Tenn. Ct. App. 1981).
Frequently Asked Questions About Tennessee § 67-4-401
What does Tennessee Code Annotated § 67-4-401 cover?
Section 67-4-401 ("Generally.") 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 § 67-4-401?
A common citation format is "Tennessee Code Annotated § 67-4-401" (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 § 67-4-401 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.