Taxes, Privilege - As enacted, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks; adds certain reporting requirements. - Amends TCA Title 40 and Title 67.

Summary

The bill changes Tennessee law so that any privilege tax on litigation that a court clerk does not collect and remit to the Department of Revenue is treated as a personal debt of that clerk. It also requires clerks to report on these taxes. The change applies to clerks of the courts listed in the existing statute.

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