Tennessee § 67-4-719 Authority of commissioner to enter contract for collection of delinquent taxes

Tennessee Statutes

§ 67-4-719 — Authority of commissioner to enter contract for collection of delinquent taxes

Tennessee § 67-4-719

Title67

This text of Tennessee § 67-4-719 (Authority of commissioner to enter contract for collection of delinquent 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. § 67-4-719 (2026).

Text

The commissioner is authorized, in the commissioner's sole discretion, to enter into a contract with the county clerk, in the case of business taxes levied by the state, or the appropriate city official, in the case of business taxes levied by a municipality, for the collection of taxes that have become delinquent under this part. The contract may delegate to the county or city official any or all of the powers otherwise exercised by the commissioner under chapter 1, part 14 of this title. The contract shall also specify that the county or city official and any employees of the official are subject to chapter 1, part 17 of this title.

Free access — add to your briefcase to read the full text and ask questions with AI

The commissioner is authorized, in the commissioner's sole discretion, to enter into a contract with the county clerk, in the case of business taxes levied by the state, or the appropriate city official, in the case of business taxes levied by a municipality, for the collection of taxes that have become delinquent under this part. The contract may delegate to the county or city official any or all of the powers otherwise exercised by the commissioner under chapter 1, part 14 of this title. The contract shall also specify that the county or city official and any employees of the official are subject to chapter 1, part 17 of this title.

Legislative History

Amended by 2013 Tenn. Acts, ch. 313,s 19, eff. 1/1/2014. Acts 1971, ch. 387, § 8; modified; 1972, ch. 850, § 8; 1973, ch. 208, § 3; 1977, ch. 314, § 2; 1978, ch. 714, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A., § 67-5808; Acts 1984, ch. 832, § 30; 1987, ch. 346, § 1; 1995, ch. 401, § 1; 2002, ch. 555, § 1; 2008, ch. 1100, § 1; 2009, ch. 530, § 87.