As used in this chapter, unless the context otherwise requires:
Structure 2021 Tennessee Code
§ 67-2-101. Chapter Definitions
§ 67-2-102. Imposition, Rate and Collection of Tax
§ 67-2-103. Tax for State Purposes Only
§ 67-2-105. Back Assessments Prohibited
§ 67-2-109. Brokers — Liability for Return and Tax
§ 67-2-117. Commissioner — Payment of Revenue to Comptroller of the Treasury
§ 67-2-118. Disposition of Proceeds From Penalties
§ 67-2-122. Taxes Paid on Out-of-State Shares of Subchapter S Corporation