{"data":{"id":"us-tn/tenn.-code-ann.-6-1-220","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 6-1-220","heading":"County of situs to continue receiving tax revenues from new municipality until July 1 - Exception - Notice to department","body":"(a) Notwithstanding any law to the contrary, whenever a new municipality incorporates under any form of charter, the county or counties in which the new municipality is located shall continue to receive the revenue from all state and local taxes distributed on the basis of situs of collection, generated within the newly incorporated area, until July 1 following the incorporation, unless the incorporation takes effect on July 1.\n(b) If the incorporation takes effect on July 1, then the municipality shall begin receiving revenue from such taxes generated within its corporate boundaries for the period beginning July 1.\n(c) Whenever a municipality incorporates, the municipality shall notify the department of revenue of such incorporation prior to the incorporation becoming effective for the purpose of tax administration.\n(d) Such taxes shall include the local sales tax authorized in § 67-6-103 , the income tax on dividends authorized in § 67-2-102 , and all other such taxes distributed to counties and municipalities based on the situs of their collection.","path":["TN Code","Title 6","Chapter 1"],"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 2026-09-17","retrieved_at":"2026-09-17T21:51:56Z","sha256":"cc3828e6c8cf505e510819d8413b9dd16482902823fff2eafbeb6f9142b8c495","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-6-1-211","next":"us-tn/tenn.-code-ann.-6-1-301","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-tn","title":"Tennessee Release 76 supplement","text":"Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.tn.tca"}]},"notice":"GroundRules: Original legal text. Not legal advice."}