HB0878 amends Tennessee tax law to hold clerks of the court personally liable for uncollected privilege taxes.
HB0878 amends Tennessee Code Annotated, Title 40 and Title 67, to establish that any privilege tax not collected and paid by a clerk of the court becomes a personal debt of that clerk. This applies to privilege taxes under § 67-4-602, with "clerk of the court" defined to include clerks for courts listed in § 67-4-604. The act takes immediate effect upon becoming law.
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- Legal Framework
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