The commissioner may, in the commissioner's discretion, institute suit in the name of the state of Tennessee, in any court of competent jurisdiction for the collection of the tax imposed by this part in the event the tax is not paid when due. Such suit shall be for the amount of the tax due, with penalty and interest provided in this part.
Structure 2021 Tennessee Code
Part 2 - Tennessee Estate Tax Law
§ 67-8-205. Tax for Use of State
§ 67-8-206. Tax Charged Upon Entire Estate — Affidavit
§ 67-8-209. Payment by Person Other Than Executor or Administrator — Reimbursement
§ 67-8-210. Commissioner to Pay Over Revenue
§ 67-8-211. Rules and Regulations