No taxpayer or taxpayers whose income exceeds twelve thousand dollars ($12,000) annually shall be eligible for the tax deferral provided for in this part.
Tenn. Code Ann. § 7-64-202
Taxpayer income — Limitation on eligibility. [For contingent amendment, see the Compiler's Notes.]
Acts 1980, ch. 659, § 2; 1998, ch. 802, § 1.
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.