Tennessee § 67-4-604 - Courts to which tax applies.

§ 67-4-604. Courts to which tax applies.

The privilege tax levied by § 67-4-602 shall be applicable to the supreme court and to the following courts, except as stated in subsection (b): Court of appeals; Chancery court; Circuit court; Criminal court; Probate court; Court of law and equity; County court; Court of general sessions; Trial justice court; Magistrate court; City court; and Any other inferior court as the general assembly shall from time to time ordain and establish, either presently in existence or created later; provided, however, that, notwithstanding any provision of this section, this part or any other law to the contrary, privilege taxes levied by § 67-4-602, shall not be applicable to a proceeding in any municipal court, unless, and only to the extent that, the proceeding necessitates exercise of the court's duly conferred concurrent general sessions jurisdiction. The privilege tax levied by § 67-4-602 shall not be due in any of the following proceedings: Any original proceeding in a juvenile court, as such court is defined in § 37-1-102, when such court exercises the jurisdiction granted by title 37, chapter 1; provided, that no proceeding in a court, which court exercises the jurisdiction granted by title 37, chapter 1, shall be exempt when the proceeding is brought pursuant to any jurisdiction other than that granted by title 37, chapter 1; or Any hearing before the Tennessee board of judicial conduct. Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 1999, ch. 502, § 2; 2004, ch. 914, § 6(h); 2012, ch. 819, § 4. Compiler's Notes. Acts 2012, ch. 819, § 5, which amended subdivision (b)(2), provided that, in order to carry out its functions, duties, and responsibilities maintained under this chapter, the court of the judiciary shall retain and have the authority to exercise any and all of its powers and duties existing under title 17 prior to enactment of this act, including, but not limited to, the power to subpoena, the power to take evidence, and the power to examine. Upon the termination of the court of the judiciary, the board of judicial conduct is expressly granted the same powers and duties as set forth above for the court of the judiciary in order to carry out its responsibilities established this chapter. The board of judicial conduct also is expressly authorized to continue any preliminary investigations, full investigations, and/or trials scheduled or in progress by the court of the judiciary at the time of termination of the court of the judiciary. This authorization includes the right to use any evidence obtained or taken by the court of the judiciary without the need to obtain again or retake any such evidence, including, but not limited to, prior issued subpoenas. Acts 2012, ch. 819, § 6, which amended subdivision (b)(2), provided that: (a) All rules of the court of the judiciary in effect on July 1, 2012, of this section shall remain in full force and effect as rules of the board of judicial conduct until modified or repealed by the board of judicial conduct. The initial rules adopted by the board of judicial conduct shall serve as the temporary rules of the board. The temporary rules shall remain in effect until such time as approved or not approved by the general assembly, with the board's chairperson presenting the rules, during the first session of the One Hundred Eighth General Assembly using the same procedure set out in § 16-3-404 for rules of court. If approved, the rules shall become the permanent rules of the board. All subsequent modifications or additions to such rules shall be approved by the general assembly in accordance with the procedures set forth in § 16-3-404 . Cross-References. General sessions courts, litigation tax for state, § 16-15-5007 .