2021 Tennessee Code
Chapter 1 - General Provisions
Part 14 - Tax Enforcement Procedures Act

§ 67-1-1401. Short Title - This part shall be known and may be cited as...

§ 67-1-1404. “Levy” Defined - Levy,” as used in this title, includes the power of...

§ 67-1-1405. Collection by Levy Authorized - If any person liable to pay any tax neglects or...

§ 67-1-1409. Successive Seizures Under Levy - Whenever any property or right to property upon which levy...

§ 67-1-1411. Levy — Taxpayer's Bond Pending Appeal - In the event the person against whom the levy and...

§ 67-1-1413. Levy — Production of Books - If a levy has been made or is about to...

§ 67-1-1414. Notice of Seizure - As soon as practicable after seizure of property, notice in...

§ 67-1-1415. Notice of Sale - The commissioner or the commissioner's delegate shall, as soon as...

§ 67-1-1416. Sale of Indivisible Property - If any property liable to levy is not divisible so...

§ 67-1-1417. Time and Place of Sale - The time of sale shall not be less than ten...

§ 67-1-1419. Appraisal and Disposition of Perishable Property - If the commissioner or the commissioner's delegate determines that any...

§ 67-1-1423. Effect of Certificate or Deed on Junior Encumbrances - A certificate of sale of personal property given or a...

§ 67-1-1425. Expenses of Levy and Sale - The commissioner or the commissioner's delegate shall determine the expenses...

§ 67-1-1427. Release of Levy - It is lawful for the commissioner or the commissioner's delegate...

§ 67-1-1435. Sale of Personal Property by State - Any personal property acquired by the state in payment of...

§ 67-1-1436. Administration of Real Estate Acquired by State - The commissioner or the commissioner's delegate shall have charge of...

§ 67-1-1439. Rulemaking by Commissioner - The commissioner is authorized to prescribe all rules and regulations...

§ 67-1-1442. Continuation of Business to Satisfy Delinquent Tax Liability - When a taxpayer is engaged in business as a sole...