Any personal property acquired by the state in payment of or as security for debts arising under any provision of this or any other title may be sold by the commissioner or the commissioner's delegate in accordance with regulations as may be prescribed by the commissioner.
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