State Codes and Statutes
Statutes > Tennessee > Title-65 > Chapter-25 > Part-2 > 65-25-23265-25-232. Joint ventures subject to excise and franchise taxes.
Each joint venture created pursuant to § 65-25-205 or § 65-25-231 in which one (1) or more of the owners of the joint venture is an entity subject to the taxes imposed by title 67, chapter 4, parts 20 and 21 shall itself be subject to and shall pay the taxes required by title 67, chapter 4, parts 20 and 21, or any tax imposed in place thereof.
[Acts 1999, ch. 430, § 7.]
