§ 55-3-107. Certificate issued for use in lieu of sales or use tax receipt.

TN Code § 55-3-107 (2019) (N/A)
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Except as indicated in § 55-3-106, the commissioner shall issue a certificate to an applicant, which may be used by the applicant to file an application for a certificate of title when it appears that the applicant is not required to pay any sales or use tax on any motor vehicle for which a certificate of title is necessary, as provided for in chapters 1-6 of this title.