§ 56-4-401 “Production credit association” defined – Associations subject to tax
§ 56-4-402 Nature of tax – Exemption from other taxes
§ 56-4-403 Tax imposed – Computation
§ 56-4-404 Levy and payment dates
§ 56-4-405 Powers of commissioner – Failure or refusal to file a return, filing a false and fraudulent return
§ 56-4-406 Disposition of revenue

Terms Used In Tennessee Code > Title 56 > Chapter 4 > Part 4 - Production Credit Associations

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Commissioner: means the commissioner of commerce and insurance. See Tennessee Code 56-1-102
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
  • Personal property: All property that is not real property.
  • production credit association: means a corporation organized and chartered pursuant to §. See Tennessee Code 56-4-401
  • 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
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105