Tennessee Code > Title 67 > Chapter 4 > Part 31 – In Lieu of Tax Payments
Current as of: 2024 | Check for updates
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Other versions
| § 67-4-3101 | Obligation to make in lieu of tax payments on certain wholesale electric current |
Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 31 - In Lieu of Tax Payments
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- Property: includes both personal and real property. See Tennessee Code 1-3-105
- Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004