A lien is declared, and shall exist, upon all the property of each public utility in default, for the payment of the fee prescribed, together with all penalties accruing under this part, which liens shall be superior to all other liens, except those for federal, state, county and municipal taxes.
Structure 2021 Tennessee Code
Title 65 - Public Utilities and Carriers
Chapter 4 - Regulation of Public Utilities by Commission
Part 3 - Inspection, Control, and Supervision Fee
§ 65-4-302. Fee in Addition to Other Taxes and Fees
§ 65-4-305. Information Required of Utility
§ 65-4-306. Time for Payment of Fees