A short-term rental unit marketplace that collects the taxes set out in § 67-4-1502(a) is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title.
Tenn. Code Ann. § 67-4-1505
Applicable administrative and enforcements provisions. [Effective January 1, 2021.]
Acts 2020, ch. 787, § 10.
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.