67-1-108 - Applicability of taxability policy changes. - Tennessee Statutes

67-1-108. Applicability of taxability policy changes.

If the commissioner changes the policy of the department as to the taxability of any privilege, such policy change shall be applied to the exercise of such privileges occurring after the date of such policy change only, unless otherwise provided by law.

[Acts 1986, ch. 552, § 1.]