reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-201 - Definitions - Applicability

(a)
The definitions and general provisions in this part apply in all cases, unless otherwise provided in special cases, but the general provisions shall not be deemed to control specific provisions to the contrary in any particular taxing item.
(b)
As used in parts 2-6 of this chapter:
(1)
"Annual tax," when referring to a privilege tax, means a privilege tax obtained for or renewed for a period of not more nor less than one (1) year;
(2)
"Collector" means every tax officer or employee of the state, county, or city authorized to collect the tax;
(3)
"Per annum" designates the amount of the tax to be paid for exercising the privilege for twelve (12) months, and is to be read into every taxing item where the specific context does not indicate the contrary;
(4)
"Person" includes every individual, partnership, firm, corporation or any other association of any kind; and
(5)
"Taxpayer" includes every individual, partnership, firm, corporation or any other association of any kind.
Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1; T.C.A. (orig. ed.), § 67-4001; Acts 1984, ch. 832, § 36.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-202 - Engaging in business without compliance a public nuisance

The engaging in any business declared in parts 2-6 of this chapter to be a taxable privilege without compliance with such parts is declared to be a public nuisance.
Acts 1937, ch. 108, art. 3, § 9; C. Supp. 1950, § 1248.12 (Williams, § 1248.142c); T.C.A. (orig. ed.), § 67-4329.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-203 - Administration by commissioner

(a)
(1)
The authority to administer parts 2-6 of this chapter and the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and the authority to collect the taxes thereby imposed, is vested in the commissioner of revenue under this part.
(2)
Any reference in this part to the commissioner shall be deemed a reference to the commissioner of revenue.
(b)
The commissioner is authorized to prescribe all rules necessary for the administration of parts 2-6 of this chapter, and for the administration of the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and for the collection of the taxes thereby imposed.
Acts 1937, ch. 108, art. 3, § 1; C. Supp. 1950, § 1248.4 (Williams, § 1248.137); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, §§ 10, 11; T.C.A. (orig. ed.), §§ 67-4301, 67-4302.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-204 - Tax additional to other privilege taxes

Any tax imposed by parts 2-6 of this chapter shall not be held to supersede any other privilege tax imposed upon such taxpayer or occupation by any other section of the code.
Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1 (Williams, § 1248.7); T.C.A. (orig. ed.), § 67-4008.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-206 - Payment - Penalty and interest

(a)
Each taxpayer shall pay promptly, when due, the taxes imposed by parts 2-6 of this chapter and, in addition, any tax imposed by any law of this state on the privilege of litigation in the courts of this state.
(b)
Except as otherwise provided in this section, if the tax is not paid within thirty (30) days of its due date, it shall be considered delinquent.
(c)
If the privilege tax on litigation is not paid within forty-five (45) days of its due date, it shall be considered delinquent.
(d)
The commissioner may waive, under §
67-1-803
, any penalties imposed with regard to the taxes provided by this section, but no other collector may waive or excuse these penalties.
Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 3, § 19; mod. C. Supp. 1950, §§ 1248.1, 1248.20 (Williams, §§ 1248.2, 1248.142m); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 12; 1979, ch. 300, § 1; 1981, ch. 488, § 2; T.C.A. (orig. ed.), §§ 67-4009, 67-4303; Acts 1984, ch. 832, § 36; 1988, ch. 526, § 28.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-208 - Liability of transferees and fiduciaries

(a)
Any successor by purchase, or otherwise, of any business subject to tax shall be liable for and shall pay the tax imposed against such business before such successor can obtain a license to do any of the acts declared to be taxable by statute.
(b)
Any person acting as agent, trustee, guardian, administrator, executor, assignee or receiver doing any of the acts declared to be a privilege is subject to the tax imposed on that privilege.
Acts 1937, ch. 108, art. 3, § 3; 1941, ch. 51, § 23; C. Supp. 1950, § 1248.6 (Williams, § 1248.139); T.C.A. (orig. ed.), § 67-4012.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-209 - Tax collection by clerks

(a)
Unless some other collector is indicated, the county clerk shall collect the taxes imposed by parts 2-6 of this chapter.
(b)
The clerks of the several courts of this state shall collect any tax imposed in the court for which they serve as clerk by any law of this state upon the privilege of litigation in that court.
(c)
A collector of the taxes, as defined by this part, shall report the collector's collections to the commissioner and shall pay over all state taxes collected by the collector to the department.
Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1 (Williams, § 1248.3); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 7; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-4010.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-210 - Duty to collect taxes

(a)
The various collectors, as defined by this part, charged with the duty of collecting revenue or taxes under any law of this state shall diligently see to it that the revenues are collected. It is the duty of each local collector to ascertain the name of every person within the collector's jurisdiction liable for the payment of any tax that is collectible by the collector, and it is the collector's further duty to use every means at the collector's command to collect the tax when due.
(b)
Any local collector failing or refusing to collect and pay over any taxes that the collector is legally charged to collect and pay over to the department shall be liable for such taxes, and the collector's official bondsman shall be liable also for those unpaid taxes. The commissioner may collect the amount from the local collector or the collector's official bondsman under chapter 1, part 14 of this title.
(c)
It is the duty of each collector promptly to collect all privilege and ad valorem taxes collectible by the collector when they become due. In no case shall any collector or collector's deputy agree to give, permit or allow any extension of time for the payment of such taxes or any part of those taxes.
Acts 1937, ch. 108, art. 3, §§ 6, 10; C. Supp. 1950, §§ 1248.9, 1248.13 (Williams, §§ 1248.142, 1248.142d); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 14; 1981, ch. 488, § 16; T.C.A. (orig. ed.), §§ 67-4307, 67-4308.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-211 - Failure of collector to enforce law - Penalty

(a)
Any county clerk or other collecting officer who willfully or negligently fails to carry out parts 2-6 of this chapter or any law imposing a tax on the privilege of litigation in the various courts of this state by making an incorrect assessment, or failing in any way, either in person or by agent, to faithfully enforce such parts shall forfeit in each case the sum of two hundred fifty dollars ($250) to the state of Tennessee, and shall be subject to ouster proceedings.
(b)
On complaint of the commissioner, this section shall be enforced by the attorney general and reporter in any manner permitted by law.
Acts 1937, ch. 108, art. 3, § 12; C. Supp. 1950, § 1248.15 (Williams, § 1248.142f); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 15; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-4309.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-212 - Collection of taxes by commissioner

When a local collector fails to collect a state tax that should be collected by that collector and paid over to the department, the commissioner may collect the tax under chapter 1, part 14 of this title.
Acts 1937, ch. 108, art. 3, § 5; C. Supp. 1950, § 1248.8 (Williams, § 1248.141); impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1972, ch. 829, § 7; Acts 1978, ch. 839, § 19; T.C.A. (orig. ed.), § 67-4324.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-213 - Records and reports

(a)
It is the duty of every official, agent or deputy charged with collecting, reporting and paying over state and county taxes, or other special revenues and privilege licenses, including fees, fines, forfeitures, costs, interests, or penalties, as now or may be later prescribed by the laws of this state, to keep a complete record of such collections on books and forms prescribed by the commissioner. These officials, agents or deputies shall report such collections, if it is state revenue, to the proper state officials, and if it is county revenue, to the county mayor, on forms prescribed and approved as provided in this section or shall later be prescribed by the laws of this state.
(b)
Each local collector, except the clerks of the several courts of the state, shall make a report each month to the commissioner, giving the name of each delinquent taxpayer in the collector's jurisdiction and the amount of taxes due from the taxpayer and the collector's reason for not having collected it. The clerks of the several courts of the state shall make a report each month to the commissioner, giving the name of each taxpayer, delinquent in the payment of the privilege tax on litigation, against whom an execution or distress warrant for such taxes has been issued, and which execution or distress warrant has been returned nulla bona, and giving the amount of such tax still owing.
(c)
Every report of local collectors to the commissioner shall be on a form prescribed by the commissioner and shall contain the information deemed necessary by the commissioner.
(d)
The collector shall make these reports within fifteen (15) days after the last day of each calendar month to the commissioner, if it is for state revenue, and to the county mayor, if it is for county revenue, and shall pay the amount shown to be due at the time of making the report.
(e)
If such reports are not filed as received and payments not made as specified in this section, there shall be, in addition to the penalties provided in chapter 1, part 8 of this title, a forfeiture of all commissions on the delinquent amount.
Acts 1937, ch. 108, art. 3, §§ 4, 10; C. Supp. 1950, §§ 1248.7, 1248.13 (Williams, §§ 1248.140, 1248.142d); impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 1978, ch. 839, §§ 14, 17; 1981, ch. 488, § 16; T.C.A. (orig. ed.), §§ 67-4307, 67-4310 -- 67-4313; Acts 1988, ch. 526, § 29; 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-215 - Distress warrants

(a)
A local collector has the power to issue a distress warrant for taxes collectible by the local collector.
(b)
Prior to the issuance of a distress warrant, the local collector shall give not less than ten (10) days' written notice to the taxpayer by either:
(1)
Delivering such notice in person;
(2)
Leaving such notice at the dwelling place or usual place of business of the taxpayer; or
(3)
By mailing such notice to the taxpayer's last known address.
(c)
(1)
The sheriff into whose hands such distress warrant may come, or the sheriff's deputy, may execute the distress warrant by distraint and sale of personal property belonging to such delinquent taxpayer, and the proceedings in respect to the distress warrant shall be the same as are provided by law for proceedings under execution at law from a court of record; and the executing officer shall be entitled to the same fees, commissions and the necessary expense of removing and keeping property distrained as in case of an execution from a court of record.
(2)
If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the distress warrant upon any real estate in the officer's county belonging to such delinquent taxpayer. If levied on land, the distress warrant, together with the officer's return on the warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court, in the same manner as in case of a levy on land of an execution issued by a general sessions court. Suit or suits may be brought, if necessary.
(d)
If any sheriff willfully fails, refuses or neglects to execute any distress warrant directed to the sheriff within the time provided in this part, the official bond of such sheriff shall be liable for the tax, penalty, interest, and cost due by the taxpayer, and, on complaint of any proper officer, this penalty shall be enforced by the attorney general and reporter in any manner permitted by law.
(e)
A distress warrant issued by a municipal tax collector may be executed within the boundaries of a municipality by the chief of police or a police officer of the municipality who is granted the authority expressed in this section to serve distress warrants.
Acts 1937, ch. 108, art. 3, §§ 5, 13; C. Supp. 1950, §§ 1248.8, 1248.16 (Williams, §§ 1248.141, 1248.142g); Acts 1978, ch. 839, § 20; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), §§ 67-4325 -- 67-4327; Acts 1987, ch. 346, § 2; 2009, ch. 480, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-216 - Injunctions

(a)
In addition to the other remedies provided by this part for the collection of the taxes imposed, the commissioner is authorized to certify to the attorney general and reporter the failure of any person to make any report or to pay any tax required by parts 2-6 of this chapter. Thereupon, the attorney general and reporter shall forthwith file a bill in a court of proper jurisdiction to enjoin such person from continuing to exercise the privilege, which injunction shall remain in force so long as such person is in default.
(b)
Upon the payment of such delinquent privilege tax as may be due with interest and penalty, and upon compliance with parts 2-6 of this chapter, the attorney general and reporter shall be authorized to dismiss the bill upon the payment of costs by the defendant.
Acts 1937, ch. 108, art. 3, § 9; C. Supp. 1950, § 1248.12 (Williams, § 1248.142c); T.C.A. (orig. ed.), § 67-4329.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-217 - Contracts by unlicensed persons

No contract previously made, or later made, by persons engaged in a business or occupation subject to a license or privilege tax, under parts 2-6 of this chapter or any other act, shall be invalid or unenforceable in the courts because of the failure of such persons to have paid such license tax at the time such contract was made or was performed; provided, that such persons shall, prior to the date of adjudication in the court of original jurisdiction, pay double the tax due at the time the contract was made and, in addition, the penalty prescribed by law.
Acts 1937, ch. 108, art. 3, § 14; C. Supp. 1950, § 1248.17 (Williams, § 1248.142h); T.C.A. (orig. ed.), § 67-4015.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 2 - GENERAL REVENUE LAW - GENERAL PROVISIONS (§§ 67-4-201 — 67-4-218) › Section 67-4-218 - Miscellaneous violations - Penalties

(a)
It is unlawful for any person to exercise any of the privileges made taxable by parts 2-6 of this chapter before complying with this chapter. It is unlawful for anyone to exercise any of these privileges without first paying the tax or without complying with this chapter.
(b)
It is unlawful for any person to aid, abet, direct, cause or procure any of such person's officers, agents, or employees to violate any of parts 2-6 of this chapter.
(c)
It is unlawful for any person subject to parts 2-6 of this chapter to willfully fail, refuse, or neglect to make out, file or deliver any reports or blanks, as required by parts 2-6 of this chapter, or to answer any question propounded in the reports or blanks, or knowingly and willfully to give a false answer to any such question in which the fact inquired of is within the person's knowledge, or, upon proper demand, to exhibit to the collector or any person duly authorized by the collector any book, paper, account, record, or memorandum of such person, in such person's possession or under such person's control, or to willfully fail, refuse or neglect to furnish any other information in such person's possession or under such person's control that may be required by any collector, as defined in this part, or such collector's duly authorized agents and employees.
(d)
A violation of this section is a Class C misdemeanor.
(e)
Every day during which any person subject to parts 2-6 of this chapter, or any officer, agent, or employee thereof willfully fails, refuses or neglects to observe and comply with any order, direction, or mandate of the commissioner or to perform any duty enjoined by parts 2-6 of this chapter, constitutes a separate and distinct offense.
Acts 1937, ch. 108, art. 3, §§ 3, 8; 1941, ch. 51, §§ 23, 24; C. Supp. 1950, §§ 1248.6, 1248.11 (Williams, §§ 1248.139, 1248.142b); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 13; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-4012 - 67-4014, 67-4305, 67-4306; Acts 1984, ch. 832, § 36; 1989, ch. 591, § 113; T.C.A., §
67-4-220
.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-301 - Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Commissioner" means the commissioner of revenue;
(2)
"Department" means the department of revenue;
(3)
(A)
"Gross receipts," for the purpose of taxes administered under this part, means total receipts before anything is deducted, but does not include receipts from incidental business, when such incidental business, if separately carried on, would not be subject to a tax measured by gross receipts under parts 2-6 of this chapter;
(B)
"Gross receipts" does not include state and local sales and other taxes collected from customers and remitted to the respective taxing authorities by utilities; and
(4)
"Incidental business" means a business carried on separately and not a part of the business made the subject of privilege taxation.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1959, ch. 299, § 1; T.C.A. (orig. ed.), § 67-4316; Acts 1985, ch. 414, § 1; 1988, ch. 898, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-302 - Reports

Every person exercising any privilege declared taxable by a section providing for administration under this part shall annually, on or before August 1, make and deliver to the commissioner, upon such forms and blanks as may be required by the commissioner, a statement, verified by the official or agent making such report and statement, containing the following information as of July 1 of the current calendar year:
(1)
The total gross receipts of the taxpayer for the taxpayer's most recently completed fiscal year from business inside and outside the state;
(2)
The total gross receipts of the taxpayer for the same period from such business inside the state; and
(3)
Such other and further information as may be deemed necessary by the commissioner for the assessment of the taxes administered under this part and as may be required by the forms and blanks prescribed by the commissioner.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 269, § 1; 1973, ch. 20, § 2; T.C.A. (orig. ed.), § 67-4315.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-304 - Liability for ad valorem taxes retained

Businesses exercising any privilege declared taxable by a section providing for administration under this part shall be required to pay to the counties and municipalities in this state all ad valorem taxes of every kind and character, including merchants' ad valorem taxes now authorized or that may later be authorized by law, and nothing in this part shall be construed as a denial to the various counties and municipalities in this state to collect such ad valorem taxes, including merchants' ad valorem taxes, from such businesses.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 269, § 1; 1973, ch. 20, § 2; T.C.A. (orig. ed.), § 67-4315.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-305 - Credits for franchise and excise taxes

Notwithstanding any other provisions of either part 4, 5 or 6 of this chapter, any person paying gross receipts privilege taxes under provisions of either part 4, 5 or 6 of this chapter, and who is entitled to credit against such taxes for franchise and excise taxes paid, shall be allowed such credit when final annual reports of both gross receipts taxes and franchise and excise taxes have been filed covering the corresponding tax base period; provided, that a taxpayer who has obtained an extension of time beyond August 1, within which to file the franchise and excise tax return for the taxpayer's most recently completed fiscal year ended prior to July 1, shall be allowed credit for all payments of franchise and excise taxes made for such corresponding tax base period.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 269, § 1; 1973, ch. 20, § 2; T.C.A. (orig. ed.), § 67-4315.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-306 - Period covered by tax - Refund

(a)
The taxes levied by sections providing for administration under this part are declared to be imposed for the privilege of engaging in business for the year beginning on July 1, even though such tax is made payable on the following August 1, and even though such tax is measured by gross receipts for the preceding fiscal or calendar year.
(b)
Whenever the operation of a business ceases during the privilege tax year, the business is entitled to a prorated refund of tax for the portion of such year during which it did not operate; provided, that the refund amount exceeds ten dollars ($10.00). This subsection (b) does not apply, however, to transfers of existing businesses.
Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); T.C.A. (orig. ed.), § 67-4317; Acts 1988, ch. 833, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-308 - Quarterly payments

(a)
(1)
Any person subject to the gross receipts tax imposed by parts 2-6 of this chapter has the option of paying tax on a quarterly installment basis by paying one-fourth (1/4) of the tax that may be due on each of November 1, February 1 and May 1.
(2)
Any person so exercising this option shall be required to pay interest on any payment after August 1 under this part.
(3)
When any person fails to pay the appropriate installment of this tax when it shall become due, there shall be imposed against that person a penalty in the amount of five percent (5%) of the installment for each thirty (30) days or fraction thereof, that the installment remains unpaid subsequent to the due date, up to a maximum of twenty-five percent (25%).
(b)
Whenever the ownership of a business subject to the gross receipts tax, the owner of which business has elected to pay the tax in quarterly installments as provided in subsection (a), is transferred during the year in which such quarterly payments are being made, the transferee shall become liable for any quarterly installments or installment, together with penalties, if any have accrued, and interest that remains unpaid at the time of such transfer; provided, that the transferee shall not be liable for any further gross receipts taxes for the year in which the transfer is made. It is declared to be the legislative intent that only one (1) gross receipts tax be paid on account of the operation of a business during any one (1) year.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1951, ch. 265, § 1; 1953, ch. 185, § 1; 1980, ch. 885, § 14; T.C.A. (orig. ed.), §§ 67-4318, 67-4319; Acts 1988, ch. 526, § 9.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-309 - Liability of person engaged in business less than one year

(a)
Any person, except as provided elsewhere in this part, who shall have engaged in business for less than a full year on July 1, shall, for the ensuing year, pay as follows:
(1)
The measure of the tax shall be ascertained by multiplying such person's gross receipts by the ratio that the period during which the person has engaged in business bears to an entire year; and
(2)
Any person who first commences business on or after July 1, 1937, shall, at the conclusion of each month, report to the commissioner that person's gross receipts for such month and shall pay tax, measured by such monthly gross receipts, at the rate specified in the appropriate taxing section. This tax shall be paid not later than the tenth day of the following month. On August 1 following the date when such person entered business, the person shall pay the annual tax for the year commencing on the next prior July 1, computed according to subdivision (a)(1), but the person shall not later make monthly payments.
(b)
Whenever the ownership of a business subject to the gross receipts tax, the owner of which has paid the tax on an annual basis in accordance with this part on or before August 1 of any year, is transferred during the year after payment, the transferee shall not be liable for any further gross receipts taxes for the year in which the transfer is made. It is declared to be the legislative intent that only one (1) gross receipt tax be paid on account of the operation of a business during any one (1) year.
Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1967, ch. 393, §§ 1, 2; 1973, ch. 20, § 3; T.C.A. (orig. ed.), § 67-4320.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-310 - Transfer of vending machine business

(a)
Notwithstanding §
67-4-309(b)
, the transferee of a vending machine business upon which the transferor has paid tax on an annual basis under §
67-4-506
, desiring to continue to operate under the option as afforded by such section, shall, within thirty (30) days after the date of transfer, or the next following July 1, whichever is sooner, notify the department of its intent and also register the new business and each transferred vending machine with the department in the name of the transferee. In connection with the transfer, the transferee shall pay such costs and fees as provided in §
67-4-506
, but no additional gross receipts tax shall be due for any remaining period for which the transferor has paid applicable gross receipts taxes. However, when any such transferee desiring to continue to exercise the option afforded in §
67-4-506
shall fail to notify the department and to register, as required, the transferee shall not be permitted to exercise such option prior to the next following July 1, until and unless there shall have been paid, in addition to the costs and fees provided in §
67-4-506
, a specific penalty in the amount of one dollar ($1.00) for each transferred vending machine for each month, or any fractional part thereof, during which such failure continues following expiration of the thirty (30) days after the transfer. Furthermore, if the option to pay the tax under §
67-4-506
is not exercised as provided prior to the next July 1 following the transfer, then such transferee shall be required to pay the sales tax as provided by law for a period of not less than twelve (12) months.
(b)
The transferee of a vending machine business taxable under §
67-4-506
, shall notify the department of the transfer and also register each transferred vending machine with the department under §
67-4-506
as set out in subsection (a), whether or not the transferor of such machines was operating under the option referred to in subsection (a). Such notification and registration shall be made within the period specified in subsection (a), and the operation of any transferred machine beyond such period without compliance with these requirements is unlawful and the transferee shall be subject to the imposition of penalties otherwise provided for in §
67-4-218
.
Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1967, ch. 393, §§ 1, 2; 1973, ch. 20, § 3; T.C.A. (orig. ed.), § 67-4320; Acts 2007 , ch. 602, § 22.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 3 - GENERAL REVENUE LAW - ADMINISTRATION OF GROSS RECEIPTS TAXES (§§ 67-4-301 — 67-4-311) › Section 67-4-311 - Obtaining evidence

The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1978, ch. 839, § 18; T.C.A. (orig. ed.), § 67-4321.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 4 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE ONLY (§§ 67-4-401 — 67-4-411) › Section 67-4-401 - Generally

Engaging in the various businesses mentioned in this part is declared to be a privilege for state purposes and taxable by the state alone, and any person so engaged shall pay to the commissioner of revenue, unless otherwise provided, the tax stated in this part. No county or municipality may impose any tax upon the privileges mentioned in this part, except license fees upon motor vehicles that might be imposed in the absence of this part.
Acts 1937, ch. 108, art. 2, § 2; C. Supp. 1950, § 1248.3 (Williams, § 1248.119); impl. am. Acts 1959, ch. 9, § 14; Acts 1981, ch. 488, § 7; T.C.A. (orig. ed.), § 67-4101.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 4 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE ONLY (§§ 67-4-401 — 67-4-411) › Section 67-4-405 - Gas, water and electric companies

(a)
(1)
Each person engaged in the business of furnishing or distributing gas, water, or electric current, whether to a dealer, consumer, municipality or other customer shall, for the privilege of doing such business, pay to the state for state purposes an amount equal to three percent (3%) of the gross receipts derived from intrastate business in the state.
(2)
Persons engaged in the business of manufacturing gas or of distributing manufactured gas or natural gas shall, in lieu of subsection (a), pay an amount equal to one and one-half percent (1.5%) of the gross receipts derived from intrastate business in this state, which payment shall be subject to the same provisions, restrictions and credits otherwise provided in this section.
(b)
This tax does not apply to cities or other political subdivisions of the state owning and operating gas companies, water companies or power plants, nor does it apply to persons having not-for-profit status owning and operating water companies, nor does it apply to persons meeting the criteria of exempt wholesale generators or FERC certified wholesale power marketers under the Federal Power Act of 1992 (
16 U.S.C. § 791a
et seq.), nor does it apply to any governmental agency of the United States.
(c)
It is the intention of this section to levy a tax for the privilege of engaging in intrastate commerce carried on wholly within this state and not a part of interstate commerce.
(d)
There shall be credited upon the tax imposed by this section any taxes paid by the owner of such business on any gas, water or electric company businesses under the Excise Tax Law, compiled in part 20 of this chapter, and the Franchise Tax Law, compiled in part 21 of this chapter, during the calendar year in which the tax levied becomes due.
(e)
Each person engaged in the business of furnishing or distributing electric current or water shall be exempt from the tax imposed by this section upon gross receipts up to the amount of five thousand dollars ($5,000), but shall be liable to the state tax upon all gross receipts in excess of five thousand dollars ($5,000).
(f)
The taxes imposed in this section should be administered and collected in accordance with part 3 of this chapter.
Acts 1937, ch. 108, art. 2, § 2, Item G; 1937, ch. 192, §§ 19, 20-A; 1939, ch. 21, § 31; 1941, ch. 51, § 19; 1943, ch. 112, § 1; C. Supp. 1950, § 1248.3, Item H (Williams, § 1248.126); T.C.A. (orig. ed.), § 67-4102, Item H; Acts 1999, ch. 406, § 10; 1999, ch. 407, § 1; 2011 , ch. 404, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 4 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE ONLY (§§ 67-4-401 — 67-4-411) › Section 67-4-406 - Miscellaneous public utilities

(a)
Each public utility, other than those specifically enumerated and taxed under another section of this part, shall for the privilege of doing business pay to the state for state purposes an amount equal to three percent (3%) of the gross receipts in this state.
(b)
(1)
There shall be credited upon the tax imposed any taxes paid under the Excise Tax Law, compiled in part 20 of this chapter, and the Franchise Tax Law, compiled in part 21 of this chapter, during the calendar year in which the tax levied becomes due.
(2)
In order for a person to qualify for the credits authorized by subdivision (b)(1), such person must be subject to the taxes imposed by parts 20 and 21 of this chapter.
(c)
This tax does not apply to persons meeting the criteria of exempt wholesale generators or FERC certified wholesale power marketers under the Federal Power Act of 1992 (
16 U.S.C. § 791a
et seq.).
(d)
The tax imposed shall be administered and collected in accordance with part 3 of this chapter.
Acts 1937, ch. 108, art. 2, § 2, Item J; C. Supp. 1950, § 1248.3, Item N (Williams, § 1248.129); T.C.A. (orig. ed.), § 67-4102, Item N; Acts 1999, ch. 406, § 11; 1999, ch. 407, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 4 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE ONLY (§§ 67-4-401 — 67-4-411) › Section 67-4-411 - Marriage licenses - Funding for family violence shelter and services

(a)
In addition to the privilege tax on marriage licenses under §
67-4-505
, the county clerk shall collect and forward to the commissioner of revenue a tax of fifteen dollars ($15.00) for each marriage license issued.
(b)
Funding for family violence shelters and shelter services shall be as provided by the general appropriations act in each year.
Acts 1984, ch. 930, § 7; 1990, ch. 846, §§ 1, 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 5 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE AND LOCAL GOVERNMENTS (§§ 67-4-501 — 67-4-506) › Section 67-4-501 - Taxable privilege, generally

(a)
The engaging in any vocation, occupation or business named in this part is declared to be a privilege and the rate of tax on such privilege shall be as fixed by this part, which privilege tax shall be paid to the county clerk, as provided by law for the collection of such revenue, unless otherwise expressly provided in this part.
(b)
The tax imposed by this part on each occupation, vocation or business is for the privilege of pursuing it for one (1) calendar year, subject to §
67-4-206
, except as otherwise provided by this part.
Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 5 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE AND LOCAL GOVERNMENTS (§§ 67-4-501 — 67-4-506) › Section 67-4-502 - Authorization to levy privilege tax

Each county and incorporated city is authorized and empowered to levy a privilege tax upon merchants and other vocations, occupations or businesses declared in this part to be privileges, to be levied in the same manner and not to exceed in amount the tax levied by the state, except as otherwise stated in the code.
Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202, 67-4-501.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 5 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE AND LOCAL GOVERNMENTS (§§ 67-4-501 — 67-4-506) › Section 67-4-503 - Multiple taxation of same privilege

(a)
Notwithstanding any law to the contrary, except where specifically authorized by general law, when any county has pursuant to private act levied a tax on a privilege, no municipality within that county shall later levy a tax on the same privilege, and when any municipality has previously levied a tax on a privilege pursuant to general law or private act, the county in which such municipality is located shall not levy a tax on the same privilege. Any municipality with a population of five thousand (5,000) or more, according to the 1980 federal census or any subsequent federal census, located partly in one (1) county having a metropolitan form of government and partly in another county, may levy a hotel/motel tax, even if either of the counties in which the municipality with a population of five thousand (5,000) or more, according to the 1980 federal census or any subsequent federal census, is located levies such tax.
(b)
This section does not apply to any city that has constructed a qualifying project or projects under the Convention Center and Tourism Development Financing Act of 1998, compiled in title 7, chapter 88, as it relates to the authority of such city to levy an occupancy tax.
Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202, 67-4-501; Acts 1990, ch. 636, § 5; 2002, ch. 718, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 5 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE AND LOCAL GOVERNMENTS (§§ 67-4-501 — 67-4-506) › Section 67-4-505 - Marriage licenses

The privilege tax on marriage licenses shall be five dollars ($5.00) each and the tax is to be kept in the county for school purposes.
Acts 1937, ch. 108, art. 2, § 1, Item 57; C. Supp. 1950, § 1248.2, Item 62 (Williams, § 1248.70); modified; Acts 1981, ch. 69, § 1; T.C.A. (orig. ed.), §§ 67-4203, Item 62, 67-4-502.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 5 - GENERAL REVENUE LAW - PRIVILEGES TAXABLE BY STATE AND LOCAL GOVERNMENTS (§§ 67-4-501 — 67-4-506) › Section 67-4-506 - Vending machines benefiting charities

(a)
(1)
Each person operating any vending machine for the benefit of a charitable nonprofit organization, by which merchandise of the market value of the coin deposited not exceeding twenty-five cents (25¢) is sold or delivered to customers, shall have the privilege and option of registration with the department of revenue, reporting gross receipts vended through such machines, and paying tax on such gross receipts, in lieu of sales tax, at the rate of one and one-half percent (1.5%) of the gross receipts from the machines, except that the percentage shall be two and one-half percent (2.5%) of the gross receipts of all tobacco items from the machines, in the same manner, with the same privileges and exemptions, and under the same regulation and administration as the tax codified in §
67-4-402
.
(2)
For purposes of this section, "vending machine" means any machine built such that only a fixed, predetermined price can be paid for the item dispensed by such machine, the machine cannot return or make change, and the machine cannot be adjusted, mechanically, electronically or otherwise, to change the price charged for the item.
(3)
Gross receipts taxed under this section shall be exempt from the sales and use tax levied by chapter 6 of this title.
(b)
To comply with the option in subsection (a), the name and address of the owner, and, if different from the owner, the name and address of the charitable nonprofit organization must appear upon each vending machine, and each vending machine must have a permanent registration on forms provided by the department, at a cost for which the department may charge one dollar ($1.00) each, plus a fee of two dollars ($2.00) for each individual company so permanently registering.
(c)
Any person, firm or corporation engaged in this business shall immediately notify the department of its options to pay under this chapter, and, failing to notify the department, shall pay sales tax as provided by law.
Acts 2003, ch. 358, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 6 - GENERAL REVENUE LAW - LITIGATION TAX (§§ 67-4-601 — 67-4-606) › Section 67-4-604 - Courts to which tax applies

(a)
The privilege tax levied by §
67-4-602
shall be applicable to the supreme court and to the following courts, except as stated in subsection (b):
(1)
Court of appeals;
(2)
Chancery court;
(3)
Circuit court;
(4)
Criminal court;
(5)
Probate court;
(6)
Court of law and equity;
(7)
County court;
(8)
Court of general sessions;
(9)
Trial justice court;
(10)
Magistrate court;
(11)
City court; and
(12)
Any other inferior court as the general assembly shall from time to time ordain and establish, either presently in existence or created later; provided, however, that, notwithstanding any provision of this section, this part or any other law to the contrary, privilege taxes levied by §
67-4-602
, shall not be applicable to a proceeding in any municipal court, unless, and only to the extent that, the proceeding necessitates exercise of the court's duly conferred concurrent general sessions jurisdiction.
(b)
The privilege tax levied by §
67-4-602
shall not be due in any of the following proceedings:
(1)
Any original proceeding in a juvenile court, as such court is defined in §
37-1-102
, when such court exercises the jurisdiction granted by title 37, chapter 1; provided, that no proceeding in a court, which court exercises the jurisdiction granted by title 37, chapter 1, shall be exempt when the proceeding is brought pursuant to any jurisdiction other than that granted by title 37, chapter 1;
(2)
Any hearing before the Tennessee board of judicial conduct; or
(3)
An adoption proceeding in chancery, circuit, or juvenile court.
Amended by 2023 Tenn. Acts, ch. 370, s 1, eff. 7/1/2023.
Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 1999, ch. 502, § 2; 2004, ch. 914, § 6(h); 2012 , ch. 819, § 4.