Tennessee Code 67-1-1626 – Refund to collector on proof of deficiencies in collections
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-1-1626
- Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
- County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
When the collector has duly accounted with the commissioner or county mayor for the full amount of the year‘s revenue, and paid it into the treasury, without obtaining a credit for insolvencies or deficiencies of payment, and the collector afterwards, in the manner and within the time prescribed by law, procures the proper evidence to authorize the commissioner or county mayor to credit the collector with the evidence, such officers shall respectively issue to the collector a warrant for the amount of such insolvencies or deficiencies of payment.