Water Transportation Carrier Companies
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Law
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Tennessee Code
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Taxes and Licenses
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Property Taxes
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Classification and Assessment — Utilities and Carriers
- Water Transportation Carrier Companies
In addition to the information required by §67-5-1303, the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include:
- The number, type, kind, and cost of all barges, tugs and other equipment used by the company;
- The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and
- The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state.
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