§ 67-1-1401 Short title
§ 67-1-1402 Application and construction
§ 67-1-1403 Lien for taxes in favor of state
§ 67-1-1404 “Levy” defined
§ 67-1-1405 Collection by levy authorized
§ 67-1-1406 Notice and demand
§ 67-1-1407 Property subject to levy – Exemptions
§ 67-1-1408 Levy on pay – Duration, release, and renewal
§ 67-1-1409 Successive seizures under levy
§ 67-1-1410 Levy – Padlocking premises
§ 67-1-1411 Levy – Taxpayer’s bond pending appeal
§ 67-1-1412 Levy – Surrender of property required
§ 67-1-1413 Levy – Production of books
§ 67-1-1414 Notice of seizure
§ 67-1-1415 Notice of sale
§ 67-1-1416 Sale of indivisible property
§ 67-1-1417 Time and place of sale
§ 67-1-1418 Manner and conditions of sale
§ 67-1-1419 Appraisal and disposition of perishable property
§ 67-1-1420 Sale – Redemption of property
§ 67-1-1421 Certificate of sale
§ 67-1-1422 Sale of real property – Deed
§ 67-1-1423 Effect of certificate or deed on junior encumbrances
§ 67-1-1424 Records of sales and redemptions
§ 67-1-1425 Expenses of levy and sale
§ 67-1-1426 Application of proceeds of levy and sale
§ 67-1-1427 Release of levy
§ 67-1-1428 Return of wrongfully levied property
§ 67-1-1429 Time limit for making levy – Release of lien
§ 67-1-1431 Action where tax in jeopardy
§ 67-1-1432 Civil action – Assertion of state’s lien
§ 67-1-1433 Enforcement of other liens
§ 67-1-1434 Civil action by person other than taxpayer
§ 67-1-1435 Sale of personal property by state
§ 67-1-1436 Administration of real estate acquired by state
§ 67-1-1437 Obtaining evidence
§ 67-1-1438 Assessments by commissioner
§ 67-1-1439 Rulemaking by commissioner
§ 67-1-1440 Crimes against revenue officers
§ 67-1-1441 Revenue officers – Weapons – Execution of search warrants
§ 67-1-1442 Continuation of business to satisfy delinquent tax liability
§ 67-1-1443 Failure to pay taxes collected from taxpayer’s customers
§ 67-1-1444 Collection of tax debt from transferee – Liability of transferee
§ 67-1-1445 Collection of tax debt outside state

Terms Used In Tennessee Code > Title 67 > Chapter 1 > Part 14 - Tax Enforcement Procedures Act

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the department of revenue. See Tennessee Code 67-1-101
  • 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.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
  • Levy: as used in this title , includes the power of distraint and seizure by any means. See Tennessee Code 67-1-1404
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: includes affirmation. See Tennessee Code 1-3-105
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
  • Personal representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probate: Proving a will
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105