67-4-201 - Definitions Applicability. - Tennessee Statutes

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.]