Tennessee § 67-6-332 - Utilities, electric cooperatives and electric membership corporations.
Full text of Tennessee Tennessee Code Annotated § 67-6-332 — Utilities, electric cooperatives and electric membership corporations., with citation guidance and answers to common questions.
§ 67-6-332. Utilities, electric cooperatives and electric membership corporations.
There is exempt from the tax imposed by this chapter the sums paid or property or services contributed by any person to any municipal or county utility, electric cooperative or electric membership corporation, by any person who is required as a condition for utility service to make such payment as a contribution in aid of capital construction to the municipal or county utility, electric membership corporation or electric cooperative. Acts 1985, ch. 399, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-332
What does Tennessee Code Annotated § 67-6-332 cover?
Section 67-6-332 ("Utilities, electric cooperatives and electric membership corporations.") 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 § 67-6-332?
A common citation format is "Tennessee Code Annotated § 67-6-332" (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 § 67-6-332 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.