Tennessee § 7-88-104 - Annual adjustments to base tax revenue.
Full text of Tennessee Tennessee Code Annotated § 7-88-104 — Annual adjustments to base tax revenue., with citation guidance and answers to common questions.
§ 7-88-104. Annual adjustments to base tax revenue.
Annual adjustments to the base tax revenues of the tourism development zone shall be made by the department of revenue within ninety (90) days of the end of each fiscal year and shall be effective immediately upon notification of such adjustment from the department to the municipality or public authority. Acts 1998, ch. 1055, § 5.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 7-88-104
What does Tennessee Code Annotated § 7-88-104 cover?
Section 7-88-104 ("Annual adjustments to base tax revenue.") 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 § 7-88-104?
A common citation format is "Tennessee Code Annotated § 7-88-104" (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 § 7-88-104 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.