Tenn. Code Ann. § 6-1-220
This is the official text of Tenn. Code Ann. § 6-1-220, 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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County of situs to continue receiving tax revenues from new municipality until July 1 - Exception - Notice to department
Official statutory text
(a) Notwithstanding any law to the contrary, whenever a new municipality incorporates under any form of charter, the county or counties in which the new municipality is located shall continue to receive the revenue from all state and local taxes distributed on the basis of situs of collection, generated within the newly incorporated area, until July 1 following the incorporation, unless the incorporation takes effect on July 1. (b) If the incorporation takes effect on July 1, then the municipality shall begin receiving revenue from such taxes generated within its corporate boundaries for the period beginning July 1. (c) Whenever a municipality incorporates, the municipality shall notify the department of revenue of such incorporation prior to the incorporation becoming effective for the purpose of tax administration. (d) Such taxes shall include the local sales tax authorized in § 67-6-103 , the income tax on dividends authorized in § 67-2-102 , and all other such taxes distributed to counties and municipalities based on the situs of their collection. Acts 1998, ch. 651, § 1.
(a) Notwithstanding any law to the contrary, whenever a new municipality incorporates under any form of charter, the county or counties in which the new municipality is located shall continue to receive the revenue from all state and local taxes distributed on the basis of situs of collection, generated within the newly incorporated area, until July 1 following the incorporation, unless the incorporation takes effect on July 1.
(b) If the incorporation takes effect on July 1, then the municipality shall begin receiving revenue from such taxes generated within its corporate boundaries for the period beginning July 1.
(c) Whenever a municipality incorporates, the municipality shall notify the department of revenue of such incorporation prior to the incorporation becoming effective for the purpose of tax administration.
(d) Such taxes shall include the local sales tax authorized in § 67-6-103 , the income tax on dividends authorized in § 67-2-102 , and all other such taxes distributed to counties and municipalities based on the situs of their collection.
Acts 1998, ch. 651, § 1.
(a) Notwithstanding any law to the contrary, whenever a new municipality incorporates under any form of charter, the county or counties in which the new municipality is located shall continue to receive the revenue from all state and local taxes distributed on the basis of situs of collection, generated within the newly incorporated area, until July 1 following the incorporation, unless the incorporation takes effect on July 1.
(b) If the incorporation takes effect on July 1, then the municipality shall begin receiving revenue from such taxes generated within its corporate boundaries for the period beginning July 1.
(c) Whenever a municipality incorporates, the municipality shall notify the department of revenue of such incorporation prior to the incorporation becoming effective for the purpose of tax administration.
(d) Such taxes shall include the local sales tax authorized in § 67-6-103 , the income tax on dividends authorized in § 67-2-102 , and all other such taxes distributed to counties and municipalities based on the situs of their collection.
Acts 1998, ch. 651, § 1.
Status: in_force
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