(a) Unless some other collector is indicated, the county clerk shall collect the taxes imposed by parts 2-6 of this chapter.

Terms Used In Tennessee Code 67-4-209

  • 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 67-4-2004
  • Department: means the department of revenue. See Tennessee Code 67-4-2004
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
(b) The clerks of the several courts of this state shall collect any tax imposed in the court for which they serve as clerk by any law of this state upon the privilege of litigation in that court.
(c) A collector of the taxes, as defined by this part, shall report the collector’s collections to the commissioner and shall pay over all state taxes collected by the collector to the department.
  Previous section
Next section  
 Part 2 Contents