Tenn. Code § 67-4-1023

Current through Acts 2023-2024, ch. 1069

Section 67-4-1023 - Liability for undelivered goods

Any common carrier transporting tobacco products to a point within this state who, for whatever reason, does not deliver to the consignee all of the tobacco products indicated on the bill of lading shall be liable for the tax imposed under this part on all nondelivered products, unless proof deemed satisfactory to the commissioner is furnished showing that the products were not sold or consumed in this state.

T.C.A. § 67-4-1023

Acts 1971, ch. 150, § 1; 1976, ch. 440, § 4; T.C.A., § 67-3127.