HOUSE BILL 878
By Stinnett
SENATE BILL 1099
By Haile
SB1099
002775
- 1 -
AN ACT to amend Tennessee Code Annotated, Title 40
and Title 67, relative to privilege tax.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-605(a), is amended by deleting
the subsection and substituting instead:
(a) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to
collect and pay to the department of revenue is a debt of the clerk. For the purposes of
this section, "clerk of the court" includes the clerks for the courts listed in § 67-4-604.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.