Each joint venture created pursuant to § 65-25-105 or § 65-25-131 in which one (1) or more of the owners of the joint venture is an entity subject to the taxes imposed by title 67, chapter 4, parts 20 and 21 shall itself be subject to and shall pay the taxes required by title 67, chapter 4, parts 20 and 21, or any tax imposed in place thereof.
Structure 2021 Tennessee Code
Title 65 - Public Utilities and Carriers
Chapter 25 - Rural Electric and Community Services Cooperatives
§ 65-25-102. Chapter Definitions
§ 65-25-103. Nonprofit Organization and Operation
§ 65-25-109. Election of Directors by Member Cooperatives
§ 65-25-111. Members — Qualifications — Meetings — Voting Rights — Terms and Conditions
§ 65-25-112. Refunds to Patrons
§ 65-25-115. Directors, Officers or Members May Take Acknowledgments
§ 65-25-119. Effect of Consolidation or Merger
§ 65-25-123. Exemption From Jurisdiction of Tennessee Public Utility Commission
§ 65-25-124. Securities Act Exemption
§ 65-25-126. Construction of Chapter
§ 65-25-129. Exemption for Utility Districts
§ 65-25-132. Joint Ventures Subject to Excise and Franchise Taxes
§ 65-25-133. Joint Ventures to Provide Alarm Services Not Authorized