Tenn. Code Ann. § 58-2-205
This is the official text of Tenn. Code Ann. § 58-2-205, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Effect of remaining in state after disaster response period
Official statutory text
After a disaster response period, if a responding out-of-state business or a responding out-of-state employee remains in this state: (1) Such business or individual loses the protections of this part; and (2) For purposes of computing franchise and excise tax imposed by title 67, chapter 4, parts 20 and 21, and the business tax imposed by title 67, chapter 4, part 7, the computation must include in the tax base net or gross income or receipts from activities transacted during the disaster response period. Acts 2019, ch. 378, § 1.
After a disaster response period, if a responding out-of-state business or a responding out-of-state employee remains in this state:
(1) Such business or individual loses the protections of this part; and
(2) For purposes of computing franchise and excise tax imposed by title 67, chapter 4, parts 20 and 21, and the business tax imposed by title 67, chapter 4, part 7, the computation must include in the tax base net or gross income or receipts from activities transacted during the disaster response period.
Acts 2019, ch. 378, § 1.
After a disaster response period, if a responding out-of-state business or a responding out-of-state employee remains in this state:
(1) Such business or individual loses the protections of this part; and
(2) For purposes of computing franchise and excise tax imposed by title 67, chapter 4, parts 20 and 21, and the business tax imposed by title 67, chapter 4, part 7, the computation must include in the tax base net or gross income or receipts from activities transacted during the disaster response period.
Acts 2019, ch. 378, § 1.
Status: in_force
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