Tenn. Comp. R. & Regs. 1200-28-02-.01 - PURPOSE
The purpose of these regulations is to establish procedures for collection of the nursing home tax required by T.C.A. § 68-11-216(d) for only those fiscal years for which the annual nursing home tax is statutorily authorized.
Authority: Public Chapter 953, Acts of 1992; T.C.A. §§ 68-11-201, 68-11-216, 67-1-901, 9-8- 307(a)(0) and 4-5-201 et seq.
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