Section 67-4-604 - Courts to which tax applies(a) The privilege tax levied by § 67-4-602 shall be applicable to the supreme court and to the following courts, except as stated in subsection (b): (6) Court of law and equity;(8) Court of general sessions;(12) Any other inferior court as the general assembly shall from time to time ordain and establish, either presently in existence or created later; provided, however, that, notwithstanding any provision of this section, this part or any other law to the contrary, privilege taxes levied by § 67-4-602, shall not be applicable to a proceeding in any municipal court, unless, and only to the extent that, the proceeding necessitates exercise of the court's duly conferred concurrent general sessions jurisdiction.(b) The privilege tax levied by § 67-4-602 shall not be due in any of the following proceedings: (1) Any original proceeding in a juvenile court, as such court is defined in § 37-1-102, when such court exercises the jurisdiction granted by title 37, chapter 1; provided, that no proceeding in a court, which court exercises the jurisdiction granted by title 37, chapter 1, shall be exempt when the proceeding is brought pursuant to any jurisdiction other than that granted by title 37, chapter 1;(2) Any hearing before the Tennessee board of judicial conduct; or(3) An adoption proceeding in chancery, circuit, or juvenile court.Amended by 2023 Tenn. Acts, ch. 370, s 1, eff. 7/1/2023.Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 1999, ch. 502, § 2; 2004, ch. 914, § 6(h); 2012 , ch. 819, § 4.