Tennessee Code 67-1-1405 – Collection by levy authorized
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-1-1405
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- Property: includes both personal and real property. See Tennessee Code 1-3-105
If any person liable to pay any tax neglects or refuses to pay the tax within ten (10) days after notice and demand, it shall be lawful for the commissioner or the commissioner’s delegate to collect the tax, and any further sum as shall be sufficient to cover the expenses of the levy, by levy upon all property, and rights to property, belonging to the person or on which there is a lien provided by law for the payment of the tax.