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2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 2 - General Revenue Law -- General Provisions
§ 67-4-212 - Collection of taxes by commissioner.

TN Code § 67-4-212 (2015) What's This?

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.

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