It is unlawful for a county clerk to accept an application for a certificate of title as provided for in chapters 1-6 of this title, unless the applicant presents evidence that a sales or use tax at the rate specified in title 67, chapter 6, part 2 and § 67-6-501 has been paid on the sales price of the vehicle by the applicant, or the applicant has authority from the commissioner to file an application for a certificate of title without the payment of the sales or use tax.
Tenn. Code Ann. § 55-3-105
Sales or use tax receipt to accompany application for certificate of title
Acts 1953, ch. 103, § 1 (Williams, § 5538.139a); Acts 1955, ch. 300, § 1; impl. am
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.