Statutes > Tennessee Statutes > Title 67 - Taxes And Licenses > Chapter 4 - Privilege and Excise Taxes > Part 16 - Pre-Disposal Fee > 67-4-1601 - Administration and collection.

67-4-1601 - Administration and collection.

67-4-1601. Administration and collection.

The pre-disposal fee imposed by this part shall be in addition to all privilege taxes elsewhere imposed. The fee imposed by this part shall be administered and collected by the commissioner of revenue.

[Acts 1991, ch. 451, § 88.]