(a) Upon receipt of the minimum tax prescribed by this part, together with penalties and interest prescribed in this part if the payment is delinquent, it shall be the duty of each collector to issue a license to the taxpayer.

Terms Used In Tennessee Code 67-4-3008

  • Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
  • taxpayer: means every corporation, subchapter S corporation, limited liability company, professional limited liability company, registered limited liability partnership, professional registered limited liability partnership, limited partnership, cooperative, joint-stock association, business trust, regulated investment company, REIT, state-chartered or national bank, or state-chartered or federally chartered savings and loan association. See Tennessee Code 67-4-2004
(b) It shall be the duty of each taxpayer to exhibit the license received pursuant to subsection (a).
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