Tennessee § 67-7-103 Tax levied - Lien created

Tennessee Statutes

§ 67-7-103 — Tax levied - Lien created

Tennessee § 67-7-103

Title67

This text of Tennessee § 67-7-103 (Tax levied - Lien created) 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. § 67-7-103 (2026).

Text

(a)There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state.

(b)The tax shall accrue at the time the coal products are severed from the earth and in their natural or unprocessed state.

(c)The tax levied shall be a lien upon all coal products severed in this state and upon all property from which they are severed, including, but not limited to, mineral rights of the producer, and such lien shall be entitled to preference over all judgments, encumbrances or liens whatsoever created.

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(a) There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state. (b) The tax shall accrue at the time the coal products are severed from the earth and in their natural or unprocessed state. (c) The tax levied shall be a lien upon all coal products severed in this state and upon all property from which they are severed, including, but not limited to, mineral rights of the producer, and such lien shall be entitled to preference over all judgments, encumbrances or liens whatsoever created.

Legislative History

Acts 1972, ch. 795, §§ 1, 2; 1973, ch. 12, § 1; 1973, ch. 96, §§ 1, 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., §§ 67-5901, 67-5902.