Bill Title: As introduced, increases, from fifteen to twenty, the number of days after the sale or termination of a business within which the operator of the business must notify the local assessor and pay any personal property taxes due on account of the operation of the business; requires the successor to withhold an amount of the sale consideration or liquidation proceeds to cover personal property taxes for the current tax year. - Amends TCA Title 67.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2014-01-27 - P2C, ref. to S. S&L Govt. Comm. [SB1972 Detail]

Text: Latest bill text (Draft #1) [PDF]

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