Tax Enforcement Procedures Act

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  2. Tennessee Code
  3. Taxes and Licenses
  4. General Provisions
  5. Tax Enforcement Procedures Act

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Section
67-1-1401

Short Title

Section
67-1-1402

Application and Construction

Section
67-1-1403

Lien for Taxes in Favor of State

Section
67-1-1404

“Levy” Defined

Section
67-1-1405

Collection by Levy Authorized

Section
67-1-1406

Notice and Demand

Section
67-1-1407

Property Subject to Levy — Exemptions

Section
67-1-1408

Levy on Pay — Duration, Release, and Renewal

Section
67-1-1409

Successive Seizures Under Levy

Section
67-1-1410

Levy — Padlocking Premises

Section
67-1-1411

Levy — Taxpayer's Bond Pending Appeal

Section
67-1-1412

Levy — Surrender of Property Required

Section
67-1-1413

Levy — Production of Books

Section
67-1-1414

Notice of Seizure

Section
67-1-1415

Notice of Sale

Section
67-1-1416

Sale of Indivisible Property

Section
67-1-1417

Time and Place of Sale

Section
67-1-1418

Manner and Conditions of Sale

Section
67-1-1419

Appraisal and Disposition of Perishable Property

Section
67-1-1420

Sale — Redemption of Property

Section
67-1-1421

Certificate of Sale

Section
67-1-1422

Sale of Real Property — Deed

Section
67-1-1423

Effect of Certificate or Deed on Junior Encumbrances

Section
67-1-1424

Records of Sales and Redemptions

Section
67-1-1425

Expenses of Levy and Sale

Section
67-1-1426

Application of Proceeds of Levy and Sale

Section
67-1-1427

Release of Levy

Section
67-1-1428

Return of Wrongfully Levied Property

Section
67-1-1429

Time Limit for Making Levy — Release of Lien

Section
67-1-1430

[repealed.]

Section
67-1-1431

Action Where Tax in Jeopardy

Section
67-1-1432

Civil Action — Assertion of State's Lien

Section
67-1-1433

Enforcement of Other Liens

Section
67-1-1434

Civil Action by Person Other Than Taxpayer

Section
67-1-1435

Sale of Personal Property by State

Section
67-1-1436

Administration of Real Estate Acquired by State

Section
67-1-1437

Obtaining Evidence

Section
67-1-1438

Assessments by Commissioner

Section
67-1-1439

Rulemaking by Commissioner

Section
67-1-1440

Crimes Against Revenue Officers

Section
67-1-1441

Revenue Officers — Weapons — Execution of Search Warrants

Section
67-1-1442

Continuation of Business to Satisfy Delinquent Tax Liability

Section
67-1-1443

Failure to Pay Taxes Collected From Taxpayer's Customers

Section
67-1-1444

Collection of Tax Debt From Transferee — Liability of Transferee

Section
67-1-1445

Collection of Tax Debt Outside State