2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 2 - General Revenue LawGeneral Provisions
67-4-212 - Collection of taxes by commissioner.
67-4-212. Collection of taxes by commissioner.
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.
[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.]
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
