Tennessee Statutes
§ 67-7-206 — When tax levied becomes delinquent - Interest and penalties
Tennessee § 67-7-206
JurisdictionTennessee
Title67
This text of Tennessee § 67-7-206 (When tax levied becomes delinquent - Interest and penalties) 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. § 67-7-206 (2026).
Text
(a)The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
(b)All interest and penalties collected with respect to the tax imposed by this part shall be retained by the department to help defray the expenses of administration and collection.
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Legislative History
Acts 1984, ch. 953, § 4; 1985, ch. 410, § 5; 1988, ch. 526, § 39.
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 § 67-7-206, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-7-206.