View Our Newest Version Here

2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 8 - Transfer Taxes
Part 2 - Tennessee Estate Tax Law
§ 67-8-215. Suits for enforcement.

Universal Citation:
TN Code § 67-8-215 (2017)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The commissioner may, in the commissioner's discretion, institute suit in the name of the state of Tennessee, in any court of competent jurisdiction for the collection of the tax imposed by this part in the event the tax is not paid when due. Such suit shall be for the amount of the tax due, with penalty and interest provided in this part.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.