Tenn. Code Ann. § 67-1-1405
This is the official text of Tenn. Code Ann. § 67-1-1405, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Collection by levy authorized
Official statutory text
If any person liable to pay any tax neglects or refuses to pay the tax within ten (10) days after notice and demand, it shall be lawful for the commissioner or the commissioner's delegate to collect the tax, and any further sum as shall be sufficient to cover the expenses of the levy, by levy upon all property, and rights to property, belonging to the person or on which there is a lien provided by law for the payment of the tax. Acts 1972, ch. 762, § 1; 1981, ch. 65, § 1; T.C.A., § 67-6003.
If any person liable to pay any tax neglects or refuses to pay the tax within ten (10) days after notice and demand, it shall be lawful for the commissioner or the commissioner's delegate to collect the tax, and any further sum as shall be sufficient to cover the expenses of the levy, by levy upon all property, and rights to property, belonging to the person or on which there is a lien provided by law for the payment of the tax.
Acts 1972, ch. 762, § 1; 1981, ch. 65, § 1; T.C.A., § 67-6003.
If any person liable to pay any tax neglects or refuses to pay the tax within ten (10) days after notice and demand, it shall be lawful for the commissioner or the commissioner's delegate to collect the tax, and any further sum as shall be sufficient to cover the expenses of the levy, by levy upon all property, and rights to property, belonging to the person or on which there is a lien provided by law for the payment of the tax.
Acts 1972, ch. 762, § 1; 1981, ch. 65, § 1; T.C.A., § 67-6003.
Status: in_force
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