{"data":{"id":"us-tn/tenn.-code-ann.-7-88-104","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 7-88-104","heading":"Annual adjustments to base tax revenue","body":"Annual adjustments to the base tax revenues of the tourism development zone shall be made by the department of revenue within ninety (90) days of the end of each fiscal year and shall be effective immediately upon notification of such adjustment from the department to the municipality or public authority.","path":["TN Code","Title 7","Chapter 88"],"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":"4db97a3f7f450d802ffc2739d9e2fe396cefec76b46adc6f8bb83388da1313e6","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-7-88-103","next":"us-tn/tenn.-code-ann.-7-88-105"},"notice":"GroundRules: Original legal text. Not legal advice."}