Tennessee Code Annotated
Tenn. Code Ann. § 56-4-401 (2024)
"Production credit association" defined - Associations subject to tax
✓ Justia copy: laws through about 2024 (2025 and 2026 sessions missing)
As used in this part, unless the context otherwise requires, "production credit association" means a corporation organized and chartered pursuant to § 20 of the Farm Credit Act of 1933, Act June 16, 1933, ch. 98, § 20, 48 Stat. 259, engaged in business in this state, and not exempt by virtue of the laws of the United States from taxation by this state.
Acts 1951, ch. 45, § 1 (Williams, § 1248.179); modified; T.C.A. (orig. ed.), §§ 67-4501, 67-4-1301.
Notes of Decisions
Cited in 1
case, 1996–1996 · leading case: Farm Credit Servs. of Cent. Arkansas, PCA v. Arkansas, 76 F.3d 961 (8th Cir. 1996).
Farm Credit Servs. of Cent. Arkansas, PCA v. Arkansas, 76 F.3d 961 (8th Cir. 1996). “1; Tenn. Code Ann. §§ 56-4-401 - 03. 4 This section was reenacted in the Agricultural Credit Act of 1987, Pub.”
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