The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this chapter. Rules and regulations not inconsistent with this chapter shall have the force and effect of law when promulgated by the commissioner and approved by the attorney general and reporter. A copy of all such rules and regulations, in printed form, shall be furnished every collector of state taxes and shall be furnished to any other person upon request.
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