The tax imposed in §§ 57-3-302 and 57-3-303 is a state tax, for the benefit of the state and the counties thereof as hereinafter provided, and no county, municipality or taxing district shall have the power to levy a like tax.
Tenn. Code Ann. § 57-3-305
State tax exclusive
Acts 1939, ch. 49, § 13; 1943, ch. 5, § 3; 1947, ch. 61, § 3; mod
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.