67-5-1110 - Payment of tax by head of firm. - Tennessee Statutes

67-5-1110. Payment of tax by head of firm.

The president or manager shall pay the tax so levied and make the amount so paid a charge against such partner or partners. The president or manager shall be held to be the sole owner of all the shares in the business, the same to be assessed at the place specified in § 67-5-1104.

[Acts 1907, ch. 602, § 24; Shan., § 791a4; Code 1932, § 1398; T.C.A. (orig. ed.), § 67-725.]