This part shall be known and may be cited as the “Excise Tax Law of 1999.”
Tenn. Code Ann. § 67-4-2001
Short title
Known as the Excise Tax Law
Applied in 2 court decisions — leading case Bellsouth Advertising & Publishing Corp. v. Chumley (2009)
Most recently applied in Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee (March 2016)
Acts 1999, ch. 406, § 3.
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.