Amount Of Income Not Taxable

Any person having a legal domicile in Tennessee or maintaining a place of residence in Tennessee for more than six (6) months in the tax year and receiving income in the form of dividends from stock or interest on bonds in a gross amount greater than $1250 for an individual return or $2500 for a joint return must file a Tennessee income tax return, notwithstanding that such income may be subject to the exemptions provided in T.C.A. §67-2-104.