67-5-1315. Water transportation carrier companies.
In addition to the information required by § 67-5-1303, the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include:
(1) The number, type, kind, and cost of all barges, tugs and other equipment used by the company;
(2) The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and
(3) The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state.
[Acts 1973, ch. 226, § 11; T.C.A., § 67-915; Acts 1995, ch. 305, § 125.]