56-4-401 -
56-4-401. Production credit association defined Associations subject to tax.
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.]