SB 384

Taxes - As enacted, revises present law relative to a taxpayer's duty to list fully such tangible personal property used, or held for use, in the taxpayer's business or profession on such schedule, place its correct value thereon, sign the schedule, and return it to the assessor on or before March 1 of each year; requires TACIR to monitor implementation and to periodically report its findings on collections and administration of the business personal property tax to the general assembly. - Amends TCA Title 67.