When the tax collected for any period is in excess of that provided by law, the total tax collected shall be paid over to the commissioner, less any compensation allowed to the dealer. This provision shall be construed with other provisions of this chapter and given effect so as to result in the payment to the commissioner of the total tax collected if in excess of that provided by law.
Tenn. Code Ann. § 67-6-514
Excess revenue paid over to commissioner
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Acts 1947, ch. 3, § 5; C
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.