Tenn. Code § 67-6-526
Current through Acts 2023-2024, ch. 1069
Section 67-6-524 does not change the substantial nexus criteria for determining when a person is required to pay the business tax under § 67-4-717, excise tax under § 67-4-2007, or franchise tax under § 67-4-2105.
T.C.A. § 67-6-526