67-4-3008 - Taxpayer license. - Tennessee Statutes

67-4-3008. Taxpayer license.

(a)  Upon receipt of the minimum tax prescribed by this part, together with penalties and interest prescribed in this part if the payment is delinquent, it shall be the duty of each collector to issue a license to the taxpayer.

(b)  It shall be the duty of each taxpayer to exhibit the license received pursuant to subsection (a).

[Acts 2007, 500, § 1.]