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1985 Tennessee Attorney General Reports and Opinions 1 (1985)

handle is hein.sag/sagtn0045 and id is 1 raw text is: OPINIONS OF THE ATTORNEY GENERAL OF TENNESSEE
Published by Authority of Chapter 276,
Public Acts of 1971
October 1985
ACCOUNTANTS/ACCOUNTING: Board of Accountancy: Certified
Public Accountants: Requirement that the Board of
Accountancy distribute to particular persons, free
of charge, the roster of persons holding certifi-
cates as certified public accountants or licensed
public accountants, absent a specific request.
T.C.A. SS 4-5-220(d), (e), 10-7-503, -506, 56-1-
302(7), 62-1-105(c), -106(c), 62-6-110(c),
62-13-317.                                            85-266
ALIENS: Prohibitions against the State of Tennessee pre-
ferring a non-Tennessean American over a non-
American if the qualifications of the non-American
equal or exceed those of the non-Tennessean Ameri-
can. U.S. Const. Art. 1, S 8; 8 U.S.C. 55 1101,
et seq.                                               85-259
ANTITRUST: Sherman Act: Authority of the Chattanooga Area
Regional Transportation Authority (CARTA) to
license and regulate taxi service, including
limiting the number of taxi permits issued. 15
U.S.C. 55 1, 2; Tenn. Const. Art. XI, S 8; T.C.A.
SS 7-56-101, -102; P.A. 1970, Ch. 515, P.A. 1985,
Ch. 380; Chatt. City Ordinance 6310; Ops. Tenn.
Atty. Gen. 84-292 (November 1, 1984), 85-C84 (March
20, 1985).                                            85-270
BANKING: Fina,:ial Institutions: Responsibility of the
taxpayer, a bank, the State Treasurer, and the
Commissioner of Revenue, when a designated deposi-
tory bank accepts a check in payment of taxes and
subsequently determines the check is not valid.
T.C.A SS 8-5-108, 9-4-301, 47-4-101, 47-4-201 at
seq., --213, 47-4-302, 67-1-101, -102, 67-1-703,
67-1-1401 et seq.                                      85-269
CHECKS: Bad: Responsibility of the taxpayer, a bank, the
State Treasurer, and the Commissioner of Revenue,
when a designated depository bank accepts a check
in payment of taxes and subsequently determines the
check is not valid. T.C.A SS 8-5-108, 9-4-301,
47-4-101, 47-4-201 et sng., --213, 47-4-302,
67-1-101, -102, 67-1-703, 67-1-1401 et seq.            85-269

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