2023 Tennessee Code 56-4-401 – “Production credit association” defined – Associations subject to tax
Current as of: 2023 | Check for updates
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As used in this part, unless the context otherwise requires, “production credit association” means a corporation organized and chartered pursuant to § 20 of the Farm Credit Act of 1933, Act June 16, 1933, ch. 98, § 20, 48 Stat. 259, engaged in business in this state, and not exempt by virtue of the laws of the United States from taxation by this state.