Tennessee Code 67-4-3006 – Registration with tax collector
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-4-3006
- Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-3002
- Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
- Municipality: means any incorporated city or county located in this state. See Tennessee Code 67-4-3002
- Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-3002
Every person taxable under this part shall, prior to engaging in business, as defined in § 67-4-3002, register with the county clerk, in the case of taxes owed to the county, and with the city official designated as the collector of tax by city charter or ordinance in the case of taxes owed to a municipality.