Tennessee § 67-4-210 Duty to collect taxes

Tennessee Statutes

§ 67-4-210 — Duty to collect taxes

Tennessee § 67-4-210

Title67

This text of Tennessee § 67-4-210 (Duty to collect taxes) 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. § 67-4-210 (2026).

Text

(a)The various collectors, as defined by this part, charged with the duty of collecting revenue or taxes under any law of this state shall diligently see to it that the revenues are collected. It is the duty of each local collector to ascertain the name of every person within the collector's jurisdiction liable for the payment of any tax that is collectible by the collector, and it is the collector's further duty to use every means at the collector's command to collect the tax when due.

(b)Any local collector failing or refusing to collect and pay over any taxes that the collector is legally charged to collect and pay over to the department shall be liable for such taxes, and the collector's official bondsman shall be liable also for those unpaid taxes. The commissioner may collect the a

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(a) The various collectors, as defined by this part, charged with the duty of collecting revenue or taxes under any law of this state shall diligently see to it that the revenues are collected. It is the duty of each local collector to ascertain the name of every person within the collector's jurisdiction liable for the payment of any tax that is collectible by the collector, and it is the collector's further duty to use every means at the collector's command to collect the tax when due. (b) Any local collector failing or refusing to collect and pay over any taxes that the collector is legally charged to collect and pay over to the department shall be liable for such taxes, and the collector's official bondsman shall be liable also for those unpaid taxes. The commissioner may collect the amount from the local collector or the collector's official bondsman under chapter 1, part 14 of this title. (c) It is the duty of each collector promptly to collect all privilege and ad valorem taxes collectible by the collector when they become due. In no case shall any collector or collector's deputy agree to give, permit or allow any extension of time for the payment of such taxes or any part of those taxes.

Legislative History

Acts 1937, ch. 108, art. 3, §§ 6, 10; C. Supp. 1950, §§ 1248.9, 1248.13 (Williams, §§ 1248.142, 1248.142d); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 14; 1981, ch. 488, § 16; T.C.A. (orig. ed.), §§ 67-4307, 67-4308.