Franchise and Excise Tax Manual - Tennessee
Franchise and Excise Tax Manual March 2021 2 | Page Contents Chapter 1: Introduction ........................................ ........................................ ........................................ ....18 History ........................................ ........................................ ........................................ .............................18 Overview ........................................ ........................................ ........................................ .........................18 1. Entities Subject to Franchise & Excise Taxes ........................................ .................................19 2. Rates and Impositions.
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