Tennessee § 67-4-801 - Power to levy tax.
Full text of Tennessee Tennessee Code Annotated § 67-4-801 — Power to levy tax., with citation guidance and answers to common questions.
§ 67-4-801. Power to levy tax.
The tax imposed by this part is a state tax for state purposes only and no county or municipality or taxing district shall have power to levy any like tax. Acts 2001, ch. 456, § 2. Compiler's Notes. Former § 67-4-801 (Acts 1976, ch. 537, § 26; T.C.A., § 67-2701), concerning the short title of the part, was repealed by Acts 1999, ch. 406, § 2, effective July 1, 1999. For new law, see § 67-4-2001 . Cited: Bellsouth Adver. & Publ. Corp. v. Chumley, 308 S.W.3d 350, 2009 Tenn. App. LEXIS 576 (Tenn. Ct. App. Aug. 26, 2009). Collateral References. Taxation 371
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-801
What does Tennessee Code Annotated § 67-4-801 cover?
Section 67-4-801 ("Power to levy tax.") 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 § 67-4-801?
A common citation format is "Tennessee Code Annotated § 67-4-801" (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 § 67-4-801 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.