Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322, the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325.
Structure 2021 Tennessee Code
Part 13 - Classification and Assessment — Utilities and Carriers
§ 67-5-1306. Express Companies
§ 67-5-1307. Streetcar and Interurban Companies
§ 67-5-1308. Motor Bus and Truck Companies
§ 67-5-1309. Pipeline Companies
§ 67-5-1311. Gas, Water, and Sewerage Companies
§ 67-5-1313. Electric Light Companies and Electric Cooperatives
§ 67-5-1314. Commercial Air Carrier Companies
§ 67-5-1315. Water Transportation Carrier Companies
§ 67-5-1317. Failure to File Schedules
§ 67-5-1318. Collection of Penalty
§ 67-5-1320. Power of Comptroller of the Treasury to Obtain Evidence
§ 67-5-1323. Distribution and Apportionment to County, Municipality, and Taxing District
§ 67-5-1324. Situs of Intangibles Apportioned to State
§ 67-5-1325. Distributable and Localized Property
§ 67-5-1326. Preservation of Records