40 chapters · 623 sections in this title.
Tenn. Code Ann. § 43-16-148 Exemption from privilege tax for subsidiaries controlled by agricultural cooperative associations
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A taxpayer, as defined in § 67-4-2004, organized as a subsidiary and controlled by one (1) or more agricultural cooperative associations formed in accordance with the laws of this state shall not be considered as a taxpayer organized for profit and doing business in this state, o…
Tenn. Code Ann. § 43-17-101 Purchasers of pecans for resale to keep records — Open to inspection — Exception
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(a) Any person purchasing pecans for the purpose of resale or processing from anyone selling pecans shall keep a well-bound book, in which that person shall promptly enter in ink the name and place of residence of all persons from whom that person buys pecans, followed by the dat…
Tenn. Code Ann. § 43-17-102 Written permission of landowner to sell — When to be shown
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Any person offering pecans for sale that the person did not raise or own without purchasing, or on whose lands the pecans were not grown, shall be required by the buyer or dealer in the pecans, before such buyer or dealer buys them, to show a written permission to sell them from …
Tenn. Code Ann. § 43-17-103 Penalty for violations
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A violation of any of the provisions of § 43-17-101 or § 43-17-102 is a Class C misdemeanor.