Tennessee Statutes
§ 67-5-2302 — Timber cutters liable for delinquent tax
Tennessee § 67-5-2302
JurisdictionTennessee
Title67
This text of Tennessee § 67-5-2302 (Timber cutters liable for delinquent tax) 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. § 67-5-2302 (2026).
Text
(a)All persons, groups of persons or corporations violating § 67-5-2301 shall become personally and primarily liable for the total delinquent taxes, together with accrued interest and any penalties thereon.
(b)No others liable for the payment of such taxes shall be released from such liability nor will any lien for delinquent taxes against such land be extinguished until full payment of such taxes, together with interest and penalty.
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Legislative History
Acts 1945, ch. 76, § 2; C. Supp. 1950, § 1593.2 (Williams, § 1789.13); T.C.A. (orig. ed.), § 67-1912.
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 fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-5-2302, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-5-2302.