{"data":{"id":"us-tn/tenn.-code-ann.-67-4-1031","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-1031","heading":"Reconciliation of tax on cigarettes produced by cigarette rolling machines","body":"A tax shall be levied on the consumer of cigarettes produced through the use of a cigarette rolling machine at the rate imposed by § 67-4-1004 , except that § 67-4-1004(b) shall not apply to such cigarettes. Such tax shall be reduced by the amount of state excise tax paid by the cigarette rolling machine operator pursuant to § 67-4-1005 for the purchase of tobacco products used to produce such cigarettes. A cigarette rolling machine operator shall calculate the amount of tax applicable to the cigarettes produced through the use of a cigarette rolling machine and shall remit such amount to the department with the requisite tax forms.","path":["TN Code","Title 67","Chapter 4"],"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":"8f200de04424ea3d0921d219bd4ea32e5f90d09de96f6e53bfcad05223509b92","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-1030","next":"us-tn/tenn.-code-ann.-67-4-1032"},"notice":"GroundRules: Original legal text. Not legal advice."}