Tenn. Comp. R. & Regs. 1320-03-02-.08
Current through December 10, 2024
A person moving into the State during the year is liable for the tax on income received from the date of moving into the State. A person moving out of the State during the year is liable for the tax on income received from January 1st to date of change in residence.
Tenn. Comp. R. & Regs. 1320-03-02-.08
Authority: T.C.A. §§ 67-1-102 and 67-2-113.