In addition to the information required by § 67-5-1303, the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include:

(1) The number, type, kind, and cost of all barges, tugs and other equipment used by the company;

Terms Used In Tennessee Code 67-5-1315

  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(2) The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and
(3) The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state.
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