Source: http://ctas-eli.ctas.tennessee.edu/reference/payment-taxes
Timestamp: 2019-04-24 11:03:46+00:00

Document:
Checks. The trustee is not authorized to "hold" a check for a taxpayer until sufficient funds are in the account upon which it is drawn. All public funds received by the trustee are to be deposited into that official's bank account within three days after receipt.12Trustees accepting checks may encounter problems with nonpayment. If these checks are not paid, the taxpayer is still liable for the tax as well as all legal penalties and interest.13A "bad" check may be pursued under the civil provisions14 or the criminal provisions15of the Code but not under both provisions. An official who receives a "bad" check may contact the office of the district attorney. If a check is not duly paid, most trustees void the receipt and proceed as if no check were tendered.
1T.C.A. § 67-5-1801(a); § 67-1-702.
2T.C.A. § 67-5-1801(b); Op. Tenn. Atty. Gen. 83-392 (November 18, 198­3).
6M’Carrol’s Lessee v. Weeks, 6 Tenn. (5 Hayw.) 246 (1814).
10T.C.A. § 67-5-1801(e)(2). See also T.C.A. § 67-5-1808.
11White v. Kelly, 387 S.W.2d 821 (Tenn. 1965); Salts v. Salts, 190 S.W.2d 188 (Tenn. 1945).
16T.C.A. § 9-1-108(c); Op. Tenn. Atty. Gen. 01-015 (January 31, 2001) (processing fees for use of credit card).
19Sherrill v. Board of Equalization, 452 S.W.2d 857 (Tenn. 1970).

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