Tenn. Code § 67-4-1031

Current through Acts 2023-2024, ch. 1069
Section 67-4-1031 - Reconciliation of tax on cigarettes produced by cigarette rolling machines

A tax shall be levied on the consumer of cigarettes produced through the use of a cigarette rolling machine at the rate imposed by § 67-4-1004, except that § 67-4-1004(b) shall not apply to such cigarettes. Such tax shall be reduced by the amount of state excise tax paid by the cigarette rolling machine operator pursuant to § 67-4-1005 for the purchase of tobacco products used to produce such cigarettes. A cigarette rolling machine operator shall calculate the amount of tax applicable to the cigarettes produced through the use of a cigarette rolling machine and shall remit such amount to the department with the requisite tax forms.

T.C.A. § 67-4-1031

Acts 2012, ch. 1066, § 7.