Tenn. Code Ann. § 67-5-1315: Water transportation carrier companies

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include:

(1) The number, type, kind, and cost of all barges, tugs and other equipment used by the company;

(2) The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and

(3) The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state.