A credit shall be allowed against the surcharge or tax collected for county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents. The credit shall be calculated on an annual basis for all county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents paid for vehicles registered in Tennessee by the business.
Tenn. Code Ann. § 67-4-1903
Credit against surcharge or tax
Acts 1993, ch. 437, § 1; 1997, ch. 530, § 1; 1998, ch. 967, § 2.
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.