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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 13 - General Powers to Obtain Evidence
§ 67-1-1303. Failure to appear when subpoenaed -- Penalty.
Universal Citation: TN Code § 67-1-1303 (2017)
Failure of any person, firm or corporation so subpoenaed to attend shall be certified by the commissioner of revenue or the comptroller of the treasury to the chancery court in whose judicial district such person, firm or corporation resides, and such chancery court shall exercise authority granted by law in the treating of contempt of court matters, including those powers granted in §§ 29-9-103 -- 29-9-105; all to the end that the person, firm or corporation shall be compelled to appear at a time and place to be named by the chancery court.
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