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.

Notes

Tenn. Comp. R. & Regs. 1200-28-02-.01
Original rule filed August 30, 1990; effective October 14, 1990. Amendment filed September 25, 1991; effective November 9, 1991. Repeal and new rule filed September 29, 1992; effective November 13, 1992. Amendment filed November 15, 1993; effective March 30, 1994.

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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