Tennessee SB1099 amends the privilege tax collection process, making the clerk of the court responsible for any uncollected taxes.
Tennessee SB1099 amends Tennessee Code Annotated, Title 40 and Title 67, to change the responsibility for privilege tax collection. If the clerk of the court fails to collect and remit these taxes to the Department of Revenue, the unpaid amount becomes the clerk's personal debt. This change applies to clerks for courts listed in § 67-4-604. The act takes effect immediately upon becoming law.
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