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Tenn. Code Ann. § 7-39-401

Short title

Known as the Municipal Gas System Tax Equivalent Law

Applied in 1 court decision — leading case City of Memphis v. Shelby County, Tennessee (2015)

Most recently applied in City of Memphis v. Shelby County, Tennessee (February 2015)

Acts 1987, ch. 220, § 2.

This part shall be known and may be cited as the “Municipal Gas System Tax Equivalent Law of 1987.”

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.