Tennessee Statutes
§ 67-4-212 — Collection of taxes by commissioner
Tennessee·Title 67
When a local collector fails to collect a state tax that should be collected by that collector and paid over to the department, the commissioner may collect the tax under chapter 1, part 14 of this title.
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Legislative History
Acts 1937, ch. 108, art. 3, § 5; C. Supp. 1950, § 1248.8 (Williams, § 1248.141); impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1972, ch. 829, § 7; Acts 1978, ch. 839, § 19; T.C.A. (orig. ed.), § 67-4324.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund