45-43-246.66
Section 45-43-246.66 Applicability of state provisions. All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state sales and use tax, making of reports, keeping and preserving records, penalties for
failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this subpart shall apply to the tax levied under this subpart.
The collection agency shall have and exercise the same powers, duties, and obligations with
respect to the tax levied under this subpart that are imposed on the commissioner and department
by the state sales and use tax statutes. All provisions of the state sales and use tax statutes
that are made applicable by this subpart to the tax levied under this subpart, and to the
administration and enforcement of this subpart, are incorporated by reference and...
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45-43-246.86
Section 45-43-246.86 Applicability of state provisions. All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state sales and use tax, making of reports, keeping and preserving records, penalties for
failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this subpart shall apply to the tax levied pursuant to this
subpart. The collection agency shall have and exercise the same powers, duties, and obligations
with respect to the tax levied pursuant to this subpart that are imposed on the commissioner
and department by the state sales and use tax statutes. All provisions of the state sales
and use tax statutes that are made applicable by this subpart to the tax levied pursuant to
this subpart, and to the administration and enforcement of this subpart, are incorporated...

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45-46-242.05
Section 45-46-242.05 Application of state statutes. All provisions of the state sales
and use tax statutes with respect to the payment, assessment, and collection of the state
sales and use tax, making of reports, keeping and preserving records, penalties for failure
to pay the tax, promulgating rules and regulations with respect to the state sales and use
tax, and the administration and enforcement of the state sales and use tax statutes which
are not inconsistent with this subpart shall apply to the tax levied pursuant to this subpart.
The State Commissioner of Revenue and the department shall have and exercise the same powers,
duties, and obligations with respect to the tax levied pursuant to this subpart that are imposed
on the commissioner and department by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this subpart to the tax
levied pursuant to this subpart, and to the administration and enforcement of this...
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45-46-242.25
Section 45-46-242.25 Application of state statutes. All provisions of the state sales
and use tax statutes with respect to the payment, assessment, and collection of the state
sales and use tax, making of reports, keeping and preserving records, penalties for failure
to pay the tax, promulgating rules and regulations with respect to the state sales and use
tax, and the administration and enforcement of the state sales and use tax statutes which
are not inconsistent with this subpart shall apply to the tax levied under this subpart. The
State Commissioner of Revenue and the department shall have and exercise the same powers,
duties, and obligations with respect to the tax levied under this subpart that are imposed
on the commissioner and department by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this subpart to the tax
levied under this subpart, and to the administration and enforcement of this subpart, are...

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41-10-541
Section 41-10-541 Definitions. (a) The following words and phrases used in this division,
and others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein: (1) APPROPRIATED
FUNDS. Net TVA payments to the extent such payments are pledged and appropriated to the authority
pursuant to Section 41-10-550. (2) AUTHORITY. The public corporation organized pursuant
to this division. (3) AUTHORITY GUARANTY. An agreement of the authority pursuant to which
the payment of debt service referable to bonds, notes, or other evidences of indebtedness
of a development agency is guaranteed by the authority. (4) AUTHORITY OBLIGATIONS. Bonds of
the authority and authority guaranties. (5) AUTHORITY-GUARANTEED OBLIGATIONS. Bonds, notes,
or other evidences of indebtedness of a development agency that are issued solely for the
purpose in financing a project and that are guaranteed, in whole or in part,...
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45-11-247.05
Section 45-11-247.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
All provisions of the state sales and use tax statutes with respect to the payment, assessment,
and collection of the state sales and use tax, making of reports, keeping and preserving records,
penalties for failure to pay the tax, promulgating rules and regulations with respect to the
state sales and use tax, and the administration and enforcement of the state sales and use
tax statutes which are not inconsistent with this part shall apply to the tax levied under
this part. The State Commissioner of Revenue and the department shall have and exercise the
same powers, duties, and obligations with respect to the tax levied under this part that are
imposed on the commissioner and department by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this part...
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45-2-244.106
Section 45-2-244.106 Application of state sales tax statutes. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of rules and regulations with respect to the
state sales tax, and the administration and enforcement of the state sales tax statutes, which
are not inconsistent with the provisions of this subpart when applied to the tax levied in
Section 45-2-244.102 shall apply to the county tax levied under this subpart. The State
Commissioner of Revenue and the State Department of Revenue shall have and exercise the same
powers, duties, and obligations with respect to the county tax levied under this subpart that
are imposed on such commissioner and department, respectively, by the state tax statutes.
All provisions of the state sales tax statutes that are made applicable by this subpart...

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45-40-245.03
Section 45-40-245.03 Application of state statutes. All provisions of the state sales
tax statutes with respect to the payment, assessment, and collection of the state sales tax,
making of reports and keeping and preserving of records with respect thereto, penalties for
failure to pay the tax, the promulgation of rules and regulations with respect to the state
sales tax, and the administration and enforcement of the state sales tax statutes, which are
not inconsistent with this subpart when applied to the tax shall apply to any tax collected
pursuant to this subpart. The county commission, and its designee, shall have and exercise
the same powers, duties, and obligations with respect to any county tax levied that are imposed
upon and exercised by the Commissioner of Revenue and the State Department of Revenue, respectively,
by the sales tax statutes. All provisions of the state sales tax statutes that are made applicable
by this subpart to any tax levied and to the administration and...
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45-5-246.07
Section 45-5-246.07 Disposition of funds. All taxes collected under this part shall
be remitted to Blount County as all other sales and use taxes applicable to the county, whether
imposed by state statutes or local act. All net proceeds from the tax authorized by this part
shall be distributed as follows: (1) The first fifty thousand dollars ($50,000) collected
annually shall be remitted to the Blount County Commission for disbursement equally to the
fire departments with ISO ratings of 9 or below located within Blount County, which shall
include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent (50%)
to the Blount County Commission restricted to the general maintenance and construction of
county roads and bridges classified as farm-to-market roadways, major or minor collectors,
or other roadways that have previously received federal aid, with the first 100 miles of roadways
so described, to be renovated pursuant to step two of the moving Blount County...
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45-3A-51.10
Section 45-3A-51.10 Application of part. All provisions of the state lodging tax statutes
with respect to payment, assessment and collection of the state lodging tax, making of reports
and keeping and preserving records with respect thereto, interest after due date of tax; make
reports, or otherwise comply with the state lodging tax statutes, the promulgation of rules
and regulations with respect to the state lodging tax, and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with the provisions of this
part when applied to the tax levied by this part, shall apply to the city tax levied. All
provisions of the state lodging tax statutes that are made applicable to this part to the
city taxes levied and to the administration of this part are incorporated herein by reference
and made a part hereof as if fully set forth herein. (Act 96-620, p. 986, §11.)...
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