Tenn. Code § 67-4-3006
Current through Acts 2023-2024, ch. 1069
Every person taxable under this part shall, prior to engaging in business, as defined in § 67-4-3002, register with the county clerk, in the case of taxes owed to the county, and with the city official designated as the collector of tax by city charter or ordinance in the case of taxes owed to a municipality.
T.C.A. § 67-4-3006