When the collector has duly accounted with the commissioner or county mayor for the full amount of the year's revenue, and paid it into the treasury, without obtaining a credit for insolvencies or deficiencies of payment, and the collector afterwards, in the manner and within the time prescribed by law, procures the proper evidence to authorize the commissioner or county mayor to credit the collector with the evidence, such officers shall respectively issue to the collector a warrant for the amount of such insolvencies or deficiencies of payment.
Code 1858, § 656; Shan., § 934; Code 1932, § 1649; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-1427; Acts 2003, ch. 90, § 2.
Structure 2021 Tennessee Code
Chapter 1 - General Provisions
Part 16 - Officers Charged With Delinquent Taxes
§ 67-1-1601. Commissions Disallowed on Failure to Settle or Pay Over
§ 67-1-1602. Action Against Collector for Failure to Settle or Pay Over
§ 67-1-1603. Entry of Motion Against Delinquent
§ 67-1-1605. Precedence on Docket
§ 67-1-1606. Commissioner's Statement as Evidence — Copy of Bond
§ 67-1-1607. Judgment Against Collector
§ 67-1-1608. Amount of Judgment in Absence of Commissioner's Statement
§ 67-1-1609. Judgment Against Surviving Principal and Sureties
§ 67-1-1610. Interest and Damages
§ 67-1-1611. Credit for Claims Due Collector
§ 67-1-1612. Receipt of Revenues Due State
§ 67-1-1613. Report and Deposit of Revenues by Clerk of Court
§ 67-1-1614. Clerk's Commission
§ 67-1-1615. Penalties for Violations Paid Into School Fund
§ 67-1-1616. Monthly Penalty for Failure to Pay Over Taxes — Forfeiture of Office
§ 67-1-1622. Release of Collector's Liability Prohibited
§ 67-1-1623. Actions Against State Officers
§ 67-1-1626. Refund to Collector on Proof of Deficiencies in Collections
§ 67-1-1627. Collector's Action for Reimbursement of Tax Paid by Collector