Tennessee Code 67-8-113 – Distress warrant
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Terms Used In Tennessee Code 67-8-113
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.]
The commissioner may issue a distress warrant for the collection of the tax imposed under this part, together with interest and penalty on the tax in accordance with § 67-4-110.