Any common carrier transporting tobacco products to a point within this state who, for whatever reason, does not deliver to the consignee all of the tobacco products indicated on the bill of lading shall be liable for the tax imposed under this part on all nondelivered products, unless proof deemed satisfactory to the commissioner is furnished showing that the products were not sold or consumed in this state.
Tenn. Code Ann. § 67-4-1023
Liability for undelivered goods
Acts 1971, ch. 150, § 1; 1976, ch. 440, § 4; T.C.A., § 67-3127.
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.