27-17-483 - Privilege tax exemptions; municipalities.
§ 27-17-483. Privilege tax exemptions; municipalities.
No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from taxation under this act and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.
Sources: Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213, eff from and after June 1, 1944.