Tennessee § 4-4-120 Uncollectable accounts receivable - Writing-off

Tennessee Statutes

§ 4-4-120 — Uncollectable accounts receivable - Writing-off

Tennessee § 4-4-120

Title4

This text of Tennessee § 4-4-120 (Uncollectable accounts receivable - Writing-off) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 4-4-120 (2026).

Text

(a)(1) The commissioner of finance and administration and the comptroller of the treasury shall establish procedures for the writing-off of uncollectable accounts receivable by all state agencies, departments and institutions that charge the public, create a debt to the state, and maintain accounts receivable.

(2)No state agency, department or institution described in this section shall write off uncollectable accounts receivable except by the procedure to be established as provided in this section.

(b)Every rule or regulation, or change thereto, promulgated under the authority of this section shall:

(1)Be filed with the secretary of state;

(2)Bear the name of the person or persons proposing such rule or regulation; and (3) Have attached thereto a copy of the roll call vote on adoptio

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(a) (1) The commissioner of finance and administration and the comptroller of the treasury shall establish procedures for the writing-off of uncollectable accounts receivable by all state agencies, departments and institutions that charge the public, create a debt to the state, and maintain accounts receivable. (2) No state agency, department or institution described in this section shall write off uncollectable accounts receivable except by the procedure to be established as provided in this section. (b) Every rule or regulation, or change thereto, promulgated under the authority of this section shall: (1) Be filed with the secretary of state; (2) Bear the name of the person or persons proposing such rule or regulation; and (3) Have attached thereto a copy of the roll call vote on adoption by "aye" or "no" of each person voting.