{"data":{"id":"us-tn/tenn.-code-ann.-48-101-206","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 48-101-206","heading":"Taxation and fees","body":"Any Massachusetts trust created under this part or entering this state pursuant thereto shall pay such taxes and fees as are imposed by the laws, ordinances, and resolutions of the state of Tennessee, and any counties and municipalities thereof, on domestic and foreign corporations, respectively, on an identical basis therewith. In computing such taxes and fees, the shares of beneficial interest of such a trust shall have the character for tax purposes of shares of stock in private corporations.","path":["TN Code","Title 48","Chapter 101"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"df0e80f972f6fa05daa7991ba8ecefa2bb468079c0efcb7667755ef04580578c","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-48-101-205","next":"us-tn/tenn.-code-ann.-48-101-207"},"notice":"GroundRules: Original legal text. Not legal advice."}