2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions

§ 67-1-117. Commissioner's Authority to Permit Filing, Submission or Retention of Documents in Digital Format - Notwithstanding any provision to the contrary, when any provision administered...

§ 67-1-118. Review and Report Concerning Credits Found in §§ 67-4-2009, 67-4-2109, and 67-6-224 - The commissioner of economic and community development, in consultation with...

Part 2 - Division of Property Assessments

§ 67-1-203. Duties of Commissioner Not Duplicated - Nothing in §§ 67-1-201 — 67-1-204 shall be construed to...

§ 67-1-204. Liberal Construction - It is declared to be the legislative intent that §§...

Part 3 - State Board of Equalization

§ 67-1-304. Vice Chair - The board shall elect one (1) of its members to...

§ 67-1-308. Computer Services Available to Localities - The board may provide the use of computer facilities and...

Part 4 - County Boards of Equalization

§ 67-1-402. Oath of Members - State of Tennessee, County. I, , member of the board...

Part 5 - Assessors of Property

§ 67-1-501. Construction - It is declared to be the legislative intent that §§...

§ 67-1-502. Election of Assessor — Term - An assessor of property shall be elected by the qualified...

§ 67-1-503. County Legislative Body Members Ineligible - No member of the county legislative body shall be eligible...

§ 67-1-507. Oath of Office - I, , assessor of property (or deputy assessor) of the...

§ 67-1-511. Revocation of Certificate - The state board of equalization, subject to proper rules and...

§ 67-1-512. Schools and Field Training Courses - The state board, out of funds available to it by...

§ 67-1-514. Changes in Record-Keeping Systems - Whenever the county legislative body has inaugurated, set up or...

Part 6 - General Revenue Authority of Counties

§ 67-1-601. Counties May Impose Taxes - A county legislative body may impose taxes for county purposes,...

§ 67-1-602. Limit on County Taxation — Equal and Uniform Taxation - A county legislative body shall not levy any higher pro...

Part 7 - Collection and Enforcement Generally

§ 67-1-701. When Taxes Payable - Code 1858, § 491; Shan., §§ 651, 773, 865; mod....

§ 67-1-704. Payment to County — Form and Receipt - Code 1858, § 603; Acts 1869-1870, ch. 81, § 2;...

§ 67-1-705. Collection Fees - No clerk, or other officer, shall make any charge for...

§ 67-1-706. Collection of Excessive Tax Prohibited - It is a Class C misdemeanor for a collector of...

§ 67-1-708. Waiver of Enforcement and Collection - The commissioner may waive enforcement and collection of any tax...

Part 8 - Penalties and Interest

§ 67-1-802. Abatement or Waiver of Penalty - The commissioner is authorized to abate, in whole or in...

Part 9 - Payment of Tax Under Protest

§ 67-1-902. Notice - Upon the person's making such payment, the officer or collector...

§ 67-1-910. Refusal of Unrecognized Money - Nothing in this part shall be construed to subject any...

Part 10 - Back Assessment and Reassessment Generally

§ 67-1-1008. Penalty and Costs - If the back assessment or reassessment is sustained, the cost...

§ 67-1-1009. Estates — Examination of Inventories and Reports - It is the duty of the county clerk to examine...

§ 67-1-1010. Failure or Refusal of Clerk or Trustee to Perform Duties - In case the county clerk or county trustee fails or...

Part 12 - Enforcement by Distress Warrant

§ 67-1-1203. Garnishments - Garnishments may be issued and executed by the sheriff, any...

§ 67-1-1204. Levy on Real Estate - If the officer cannot find personal property to satisfy the...

§ 67-1-1206. Remedy Supplemental - The remedy and procedure prescribed in this part is cumulative...

Part 13 - General Powers to Obtain Evidence

§ 67-1-1301. Power of Commissioner and Comptroller of the Treasury to Determine Correctness of Taxes and Fees - For the purpose of ascertaining the correctness of any tax...

§ 67-1-1302. Persons Subject to Subpoena Power - It is the declared intent of this part that all...

§ 67-1-1303. Failure to Appear When Subpoenaed — Penalty - Failure of any person, firm or corporation so subpoenaed to...

§ 67-1-1304. Failure to Testify When Subpoenaed — Penalty - Any person, firm or corporation who appears as summoned, but...

§ 67-1-1305. Compensation of Witness - Any persons, firms or corporations so subpoenaed shall be reimbursed...

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...

Part 15 - Statute of Limitations

§ 67-1-1502. Dismissal of Action After Expiration of Limitation - It is the duty of the court in which proceedings...

Part 16 - Officers Charged With Delinquent Taxes

§ 67-1-1601. Commissions Disallowed on Failure to Settle or Pay Over - Commissions shall not be allowed any collecting officer for collecting...

§ 67-1-1602. Action Against Collector for Failure to Settle or Pay Over - Code 1858, §§ 670, 730 (deriv. Acts 1835-1836, ch. 12,...

§ 67-1-1603. Entry of Motion Against Delinquent - On receipt of the commissioner's statement, under the commissioner's official...

§ 67-1-1604. Time of Trial - If the motion is made at a term requiring notice,...

§ 67-1-1605. Precedence on Docket - In all cases, motions or suits in favor of the...

§ 67-1-1606. Commissioner's Statement as Evidence — Copy of Bond - The statement of the commissioner of the amount due the...

§ 67-1-1607. Judgment Against Collector - The court shall render judgment against the delinquent and the...

§ 67-1-1608. Amount of Judgment in Absence of Commissioner's Statement - If there be no statement of the commissioner, a judgment...

§ 67-1-1609. Judgment Against Surviving Principal and Sureties - If the delinquent, or either of the delinquent's sureties, has...

§ 67-1-1610. Interest and Damages - In taking judgment against a delinquent officer, interest at the...

§ 67-1-1611. Credit for Claims Due Collector - Where a judgment has been obtained against a delinquent officer,...

§ 67-1-1612. Receipt of Revenues Due State - No district attorney general, either before or after suit is...

§ 67-1-1613. Report and Deposit of Revenues by Clerk of Court - The clerk of the circuit court, immediately after receiving any...

§ 67-1-1614. Clerk's Commission - The clerk's commission upon all moneys received by the clerk...

§ 67-1-1615. Penalties for Violations Paid Into School Fund - Any and all officers entrusted with the collection and disbursement...

§ 67-1-1616. Monthly Penalty for Failure to Pay Over Taxes — Forfeiture of Office - Where such trustee or other officer, whose duty it is...

§ 67-1-1619. Attorney's Fee - In each case, the counsel making the motion and conducting...

§ 67-1-1622. Release of Collector's Liability Prohibited - No power shall exist, either in the court or in...

§ 67-1-1623. Actions Against State Officers - Code 1858, §§ 744-747; integrated in Acts 1907, ch. 602,...

§ 67-1-1626. Refund to Collector on Proof of Deficiencies in Collections - When the collector has duly accounted with the commissioner or...

§ 67-1-1627. Collector's Action for Reimbursement of Tax Paid by Collector - Any tax collector who has failed to collect any tax,...

§ 67-1-1628. Powers of Collector After Expiration of Term - Revenue collectors whose terms of office have expired, and whose...

§ 67-1-1629. Rights of Collector's Sureties - Code 1858, §§ 663-667 (deriv. Acts 1770, ch. 6, §...

Part 17 - Disclosure of Tax Returns and Tax Information

§ 67-1-1701. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-1-1711. Disclosure by Commissioner - The commissioner is authorized to disclose tax administration information, other...

Part 18 - Taxpayer Remedies for Disputed Taxes

§ 67-1-1802. Refunds — Report of Debts - REPORT OF DEBTS Pursuant to Tennessee Code Annotated §§ 67-1-1802...

§ 67-1-1804. Exclusivity of Procedures - The procedure established by this part is the sole and...

§ 67-1-1806. Rules and Regulations - The commissioner of revenue is authorized to promulgate rules and...

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2021 Tennessee Code Title 67 - Taxes and Licenses Chapter 1 - General Provisions

2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions