The commissioner or the commissioner's delegate shall determine the expenses to be allowed in all cases of levy and sale.
Structure 2021 Tennessee Code
Chapter 1 - General Provisions
Part 14 - Tax Enforcement Procedures Act
§ 67-1-1405. Collection by Levy Authorized
§ 67-1-1409. Successive Seizures Under Levy
§ 67-1-1411. Levy — Taxpayer's Bond Pending Appeal
§ 67-1-1413. Levy — Production of Books
§ 67-1-1414. Notice of Seizure
§ 67-1-1416. Sale of Indivisible Property
§ 67-1-1417. Time and Place of Sale
§ 67-1-1419. Appraisal and Disposition of Perishable Property
§ 67-1-1423. Effect of Certificate or Deed on Junior Encumbrances
§ 67-1-1425. Expenses of Levy and Sale
§ 67-1-1435. Sale of Personal Property by State
§ 67-1-1436. Administration of Real Estate Acquired by State
§ 67-1-1439. Rulemaking by Commissioner
§ 67-1-1442. Continuation of Business to Satisfy Delinquent Tax Liability