Tennessee § 67-6-701 - Short title — Nature of tax.
Full text of Tennessee Tennessee Code Annotated § 67-6-701 — Short title — Nature of tax., with citation guidance and answers to common questions.
§ 67-6-701. Short title — Nature of tax.
This part shall be known and may be cited as the “1963 Local Option Revenue Act.” The tax authorized by this part is and shall be in addition to all other taxes which counties, cities and towns are now authorized to levy, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes now authorized to be levied. Acts 1963, ch. 329, §§ 1, 8; T.C.A., §§ 67-3049, 67-3056. Cross-References. County taxing powers, title 5, ch. 8. Municipal taxing powers, title 6, ch. 55. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 76. Law Reviews. School Finance Litigation: An Urban Perspective (Ernest G. Kelly Jr.), 61 Tenn. L. Rev. 471 (1994).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-701
What does Tennessee Code Annotated § 67-6-701 cover?
Section 67-6-701 ("Short title — Nature of 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 § 67-6-701?
A common citation format is "Tennessee Code Annotated § 67-6-701" (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 § 67-6-701 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.