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    • Legislation USA
    • 2021 Tennessee Code
    • Title 67 - Taxes and Licenses
    • Chapter 5 - Property Taxes
    • Part 13 - Classification and Assessment — Utilities and Carriers
    • § 67-5-1325. Distributable and Localized Property

    2021 Tennessee Code
    Part 13 - Classification and Assessment — Utilities and Carriers
    § 67-5-1325. Distributable and Localized Property

    shall be known as distributable property.

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    Structure 2021 Tennessee Code

    2021 Tennessee Code

    Title 67 - Taxes and Licenses

    Chapter 5 - Property Taxes

    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

    § 67-5-1310. Telephone, Radio Common Carrier, Telephone Cooperative, and Cellular or Wireless Telecommunication and Telecommunications Tower Companies

    § 67-5-1311. Gas, Water, and Sewerage Companies

    § 67-5-1312. Power Companies

    § 67-5-1313. Electric Light Companies and Electric Cooperatives

    § 67-5-1314. Commercial Air Carrier Companies

    § 67-5-1315. Water Transportation Carrier Companies

    § 67-5-1316. Filing of Return

    § 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

    § 67-5-1332. Lien of Taxes — Delinquency

    § 67-5-1334. Collection of County and City Taxes

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