reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1432 - Civil action - Assertion of state's lien

(a)
Filing.
In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability with respect to any tax, whether or not levy has been made, the attorney general and reporter or the attorney general and reporter's delegate, or the staff attorney of the department of revenue or the staff attorney's delegate, at the request of the commissioner or the commissioner's delegate, may direct a civil action to be filed in chancery court to enforce the lien of the state under this title with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which the delinquent has any right, title, or interest, to the payment of such tax or liability.
(b)
Parties.
All persons having liens upon or claiming any interest in the property involved in such action shall be made parties to the case.
(c)
Adjudication and Decree.
The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved in the action and finally determine the merits of all claims to and liens upon the property, and, in all cases where a claim or interest of the state in the action is established, may decree a sale of such property, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court with respect to the interests of the parties and of the state. If the property is sold to satisfy a first lien held by the state, the state may bid at the sale such sum, not exceeding the amount of such lien with expenses of sale, as the commissioner or the commissioner's delegate directs.
(d)
Receivership.
In any such proceeding, at the instance of the state, the court may appoint a receiver to enforce the lien or, upon certification by the commissioner or the commissioner's delegate during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity.
(e)
Intervention by State.
If the state is not a party to a civil action or suit, the state may intervene in such action or suit to assert any lien arising under this title on the property that is the subject of such action or suit. In any case in which the application of the state to intervene is denied, the adjudication in such action or suit shall have no effect upon such lien.
Acts 1972, ch. 762, §§ 17, 18; T.C.A., §§ 67-6032, 67-6033.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1435 - Sale of personal property by state

Any personal property acquired by the state in payment of or as security for debts arising under any provision of this or any other title may be sold by the commissioner or the commissioner's delegate in accordance with regulations as may be prescribed by the commissioner.
Acts 1972, ch. 762, § 21; T.C.A., § 67-6038.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1436 - Administration of real estate acquired by state

The commissioner or the commissioner's delegate shall have charge of all real estate that is or shall become the property of the state by judgment of forfeiture under any provision of this or any other title, or that has been or shall be assigned, set off, or conveyed by purchase or otherwise to the state in payment of debts or penalties arising thereunder, or that has been or shall be vested in the state by mortgage or other security for the payment of such debts, or that has been redeemed by the state, and of all trusts created for the use of the state in payment of such debts due them.
Acts 1972, ch. 762, § 22; T.C.A., § 67-6039.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1439 - Rulemaking by commissioner

The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this chapter. Rules and regulations not inconsistent with this chapter shall have the force and effect of law when promulgated by the commissioner and approved by the attorney general and reporter. A copy of all such rules and regulations, in printed form, shall be furnished every collector of state taxes and shall be furnished to any other person upon request.
Acts 1972, ch. 762, § 27; T.C.A., § 67-6044.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1441 - Revenue officers - Weapons - Execution of search warrants

(a)
Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power, and authority as sheriffs, police officers and other peace officers to enforce this part.
(b)
Any duly authorized officer or employee of the department who has been specifically designated by the commissioner to enforce this part is authorized and empowered to go armed or carry a pistol while on active duty engaged in enforcing this part. Any such person is also authorized and empowered to execute search warrants and to do all acts incident to search warrants, in the same manner as search warrants may be executed by sheriffs, police officers and other peace officers.
(c)
(1)
Any duly authorized agent or officer of the department of revenue who retires after twenty-five (25) years of honorable armed service shall be issued a retired commission card by the department, which shall identify the agent or officer and the fact that the agent or officer is retired. Cards issued under this subdivision (c)(1) shall bear the inscription, in print of equal or larger size than the rest of the printing on the card, the words "Not a handgun permit." After twenty-five (25) years of honorable armed service by an authorized agent or officer of the department, the department shall authorize such agent or officer, upon retirement, to retain the agent or officer's service weapon and badge, in recognition of the agent or officer's many years of good and faithful public service.
(2)
Any authorized agent or officer of the department, who is issued a retired commission card pursuant to this subsection (c) but who has not completed twenty-five (25) years of honorable armed service, may retain the agent or officer's service weapon and badge in recognition of the agent or officer's years of good and faithful public service; provided, that the agent or officer reimburses the department for the cost of the service weapon and badge.
(3)
This subsection (c) shall be retroactive to include officers from the department of safety that were transferred to the department of revenue effective July 1, 2006.
Amended by 2013 Tenn. Acts, ch. 434,s 1, eff. 5/16/2013.
Acts 1973, ch. 368, § 4; T.C.A., § 67-6045(g); Acts 2005, ch. 499, § 8.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1442 - Continuation of business to satisfy delinquent tax liability

When a taxpayer is engaged in business as a sole proprietor, a partnership, or as a corporation, and that taxpayer is delinquent in paying a liability to the state for any tax or fee, then the commissioner or the commissioner's designee may permit the business taxpayer to continue in operation in order to pay to the state any tax or fee owed to the state. Such an arrangement shall be pursuant to rules and regulations promulgated by the commissioner. The commissioner or the commissioner's designee may permit such continued operation of a business, unless such designee finds there is a danger of the taxpayer doing any act to prejudice or render wholly or partly ineffectual the collection of the tax or fee due to the state.
Acts 1986, ch. 907, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1443 - Failure to pay taxes collected from taxpayer's customers

(a)
Any person required to collect, truthfully account for, and pay over any tax collected from customers of any taxpayer, who willfully fails to truthfully account for and pay over any such tax collected, or who willfully attempts in any manner to evade or defeat any such tax or the payment of those taxes, shall, in addition to other penalties provided by law, be liable for the total amount of the tax evaded, or not accounted for and paid over, along with penalties and interest.
(b)
As used in this section:
(1)
"Person" includes an officer or employee of a corporation, who, as such officer or employee, is under a duty to perform the act with respect to which the violation occurs; and
(2)
"Willfully" is limited to material and informed participation in the diversion of such collected funds to a source other than to the state.
(c)
The liability imposed by this section shall be collected as otherwise provided in this chapter.
Acts 1988, ch. 614, § 1; 1996, ch. 563, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1444 - Collection of tax debt from transferee - Liability of transferee

(a)
When assets are conveyed or obligations are created by a person owing taxes to the state, on or after the date any such taxes are incurred, and such conveyance of assets or creation of obligations is in violation of title 66, chapter 3, then the commissioner may proceed to collect such tax debt from the transferee, pursuant to this part, in the same manner as the commissioner otherwise could have collected such debt from the transferor.
(b)
The liability of any such transferee shall be limited to the fair market value of the assets conveyed at the time of the transfer from the original taxpayer or the amount of any such obligation at the time the obligation is created.
Acts 1988, ch. 829, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1445 - Collection of tax debt outside state

(a)
The commissioner may contract with any debt collection agency or attorney to collect unpaid taxes, licenses, fees and/or interest and penalty, or any other amount otherwise collectible by the commissioner.
(b)
Any amounts collected pursuant to the contract shall be remitted to the state of Tennessee; provided, that the contract may provide for amounts to be received by the contractor as compensation for collection services. The amount of such compensation shall be added to the unpaid amount due from the taxpayer and shall be collectible in the same manner as taxes under this part.
(c)
The commissioner shall require a bond from any person contracting under this section in an amount not in excess of one hundred thousand dollars ($100,000) guaranteeing compliance with the terms of the contract and all applicable laws.
(d)
All persons seeking to contract under this section shall demonstrate, to the satisfaction of the commissioner, their good moral character and ability to perform effectively the terms of the contract. In addition to the specific requirements of this section, the commissioner may impose additional requirements tending to ensure the good moral character and effective performance of persons contracting under this section.
(e)
This section shall only apply after the department has completed all administrative notices and actions under this part and the taxpayer has exhausted or not exercised the taxpayer's rights under part 18 of this chapter.
Acts 1991, ch. 79, § 1; 2003, ch. 118, §§ 1, 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 15 - STATUTE OF LIMITATIONS (§§ 67-1-1501 — 67-1-1502) › Section 67-1-1502 - Dismissal of action after expiration of limitation

It is the duty of the court in which proceedings concerning the collection of taxes may be brought, where the collection of taxes shall be claimed to be barred under §
67-1-1501
, when this statute is pleaded, and the truth of the plea appears to the satisfaction of the court, to dismiss the cause, and order that the officer having the respective tax books in charge, enter on the tax books, opposite the name of the taxpayer, a memorandum of the judgment of the court.
Acts 1885, ch. 24, § 2; Shan., § 822; Code 1932, § 1495; T.C.A. (orig. ed.), § 67-1324.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1601 - Commissions disallowed on failure to settle or pay over

Commissions shall not be allowed any collecting officer for collecting and paying over any public money, unless the officer makes settlement and payment as required by law.
Code 1858, § 668; Shan., § 961; Code 1932, § 1671; T.C.A. (orig. ed.), § 67-1424.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1602 - Action against collector for failure to settle or pay over

(a)
For any neglect or refusal to settle the collector's accounts, the commissioner and county mayor shall proceed against the collector and the collector's sureties, by motion, which shall not be abated, quashed, or delayed by any want of form or informality in prosecuting the accounts.
(b)
Any officer concerned in the collection of revenue who has failed to collect, make returns or settlement, or pay over moneys of the state received by such officer, at the time and in the manner required by law, may be proceeded against summarily, on motion, in the circuit court, by the proper law officer of the state, pursuant to the instructions of the commissioner.
Code 1858, §§ 670, 730 (deriv. Acts 1835-1836, ch. 12, § 20; 1839-1840, ch. 160, § 7); Shan., §§ 963, 1043; Code 1932, §§ 1672, 1772; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), §§ 67-1425, 67-1601; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1603 - Entry of motion against delinquent

On receipt of the commissioner's statement, under the commissioner's official seal, of the sum claimed by the state against the delinquent, in cases in which a statement can be made out, or of the delinquent's official bond, accompanied by the commissioner's instructions, the district attorney general or county auditor shall move the court for judgment against the delinquent.
Code 1858, § 731 (deriv. Acts 1835-1836, ch. 12, § 20; 1839-1840, ch. 160, § 7); Acts 1907, ch. 602, § 77; integrated in Shan., § 1044; Acts 1923, ch. 109, § 8; mod. Code 1932, § 1773; impl. am. Acts 1937, ch. 33, § 50; modified; T.C.A. (orig. ed.), § 67-1602.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1604 - Time of trial

If the motion is made at a term requiring notice, and the notice is served five (5) days before the sitting of the court, the cause shall stand for trial at the first term.
Code 1858, § 737; Shan., § 1050; Code 1932, § 1779; T.C.A. (orig. ed.), § 67-1603.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1605 - Precedence on docket

In all cases, motions or suits in favor of the state shall have precedence over other causes on the docket of any of the courts.
Code 1858, § 738; Shan., § 1051; Code 1932, § 1780; T.C.A. (orig. ed.), § 67-1604.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1606 - Commissioner's statement as evidence - Copy of bond

The statement of the commissioner of the amount due the state from any delinquent shall be prima facie evidence of such amount and a copy of the delinquent's bond, from the commissioner's office, shall be received as evidence of the facts appearing on its face, unless, for sufficient reason, suggested on oath, the court require the production of the original.
Code 1858, § 732 (deriv. Acts 1839-1840, ch. 160, § 7; 1843-1844, ch. 103, § 7); Shan., § 1045; Code 1932, § 1774; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1605.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1607 - Judgment against collector

The court shall render judgment against the delinquent and the delinquent's sureties for the amount appearing due from the statement of the commissioner, or for the penalty of the bond, where there is no statement.
Code 1858, § 733; Shan., § 1046; Code 1932, § 1775; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1606.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1608 - Amount of judgment in absence of commissioner's statement

If there be no statement of the commissioner, a judgment nisi shall be rendered for the penalty of the bond, and the defendant may have an issue made up to prove the amount due, and judgment final shall be given for such amount.
Code 1858, § 734 (deriv. Acts 1843-1844, ch. 103, § 7); Shan., § 1047; Code 1932, § 1776; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1607.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1609 - Judgment against surviving principal and sureties

If the delinquent, or either of the delinquent's sureties, has died before the motion is made, the court shall give judgment against the sureties alone, in case of the death of the principal, or against the principal and surviving sureties on the bond, in case of the death of either of the sureties.
Code 1858, § 735 (deriv. Acts 1839-1840, ch. 160, § 13); Shan., § 1048; Code 1932, § 1777; T.C.A. (orig. ed.), § 67-1608.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1610 - Interest and damages

In taking judgment against a delinquent officer, interest at the rate of six percent (6%) on the amount that the delinquent officer has failed to pay over shall be added, and twelve and one-half percent (12.5%) damages on the delinquency.
Code 1858, § 736 (deriv. Acts 1835-1836, ch. 15, §§ 14, 15; 1843-1844, ch. 103, § 5); Shan., § 1049; Code 1932, § 1778; T.C.A. (orig. ed.), § 67-1609.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1611 - Credit for claims due collector

Where a judgment has been obtained against a delinquent officer, all bona fide claims due the delinquent officer, properly authenticated, shall be allowed by the commissioner upon settlement of the judgment.
Code 1858, § 742 (deriv. Acts 1843-1844, ch. 168, § 1); Shan., § 1052; Code 1932, § 1784; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1610.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1612 - Receipt of revenues due state

No district attorney general, either before or after suit is brought or judgment rendered, shall receive any money due the state. The clerk of the circuit court alone shall, for the clerk's county, receive moneys due the state from delinquent revenue collectors.
Code 1858, §§ 739, 740 (deriv. Acts 1843-1844, ch. 103, §§ 8, 9); Shan., §§ 1051a1, 1051a2; Code 1932, §§ 1781, 1782; modified; T.C.A. (orig. ed.), § 67-1611.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1613 - Report and deposit of revenues by clerk of court

The clerk of the circuit court, immediately after receiving any money due to the state from delinquent collectors of revenue, shall report the amount, and from whom and when received, and immediately deposit the money in the state treasury.
Code 1858, § 743 (deriv. Acts 1843-1844, ch. 103, § 9); Shan., § 1052a1; Code 1932, § 1785; T.C.A. (orig. ed.), § 67-1612.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1614 - Clerk's commission

The clerk's commission upon all moneys received by the clerk from delinquent collectors, and reported to the commissioner and paid into the state treasury, shall be six percent (6%).
Code 1858, § 741; Shan., § 1051a3; Code 1932, § 1783; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1613.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1615 - Penalties for violations paid into school fund

Any and all officers entrusted with the collection and disbursement of public funds or revenues violating this part, parts 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or §
67-1-107
, §
67-5-301
, §
67-5-302
, §
67-5-306
, §
67-5-507
or §
67-5-513
, upon whom no penalty has been imposed for so doing, commits a Class C misdemeanor, the fine portion of which shall be placed in the state treasury for the benefit of the public school fund.
Acts 1907, ch. 602, § 71; Shan., § 928; Code 1932, § 1634; T.C.A. (orig. ed.), § 67-1614; Acts 1989, ch. 591, § 113.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1616 - Monthly penalty for failure to pay over taxes - Forfeiture of office

Where such trustee or other officer, whose duty it is to collect any taxes under this part, part 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or §
67-1-107
, §
67-5-301
, §
67-5-302
, §
67-5-306
, §
67-5-507
or §
67-5-513
, fails to account for any and all taxes that the trustee or officer has collected to the proper officer, in addition to the penalty in §
67-1-1615
, the trustee or officer shall be liable to a penalty of two percent (2%) per month on the taxes from the time the taxes should have been paid, which is in addition to the attorney's fees provided for in §
67-1-1619
, none of which shall in any way be remitted after the matter is placed in the hands of the attorney; and the trustee or officer shall, in addition, forfeit the trustee's or officer's respective office.
Acts 1907, ch. 602, § 71; Shan., § 928a1; mod. Code 1932, § 1635; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1635; T.C.A. (orig. ed.), § 67-1615.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1617 - Action on collector's bond

(a)
A motion or suit lies in favor of the state, county, or municipality against the trustee and sureties on the trustee's official bonds for any moneys, in the trustee's hands officially, not paid over or accounted for according to law or for failure to collect.
(b)
No surety on the bond of any trustee or other officer shall be liable for any penalty or attorney's fees until after demand has been made on the surety or sureties, and the surety or sureties have failed or refused to perform the duties required by law of the surety's or sureties' principal, or have failed or refused to pay over the sums of money due from such trustee or other officer.
(c)
Where a judgment has been obtained against any collector of revenue or other such officer, either alone or with a part of such collector's or officer's sureties, a similar motion may be made against the sureties against whom no judgment has been obtained, whether the suretyship appears in the same or another bond.
(d)
The person moved against shall have five (5) days' notice of the motion; provided, that this applies only to cumulative bonds, or where two (2) or more bonds have been given to secure the same object, and only to bonds already executed.
Acts 1875, ch. 86, §§ 1, 2; 1907, ch. 602, § 71; Shan., §§ 928a1, 928a2, 965, 966; mod. Code 1932, §§ 1635, 1636, 1674, 1675; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1635; T.C.A. (orig. ed.), §§ 67-1615, 67-1616, 67-1622, 67-1623.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1618 - Officials by whom suit brought

(a)
The motion or suit in favor of the state may be in the name of the state, and shall be brought by the county auditors or by the district attorney general of the district where it is instituted upon the request of the county auditors made upon direction of the commissioner and state treasurer.
(b)
The motion or suit by the county may be brought in the name of the state, for the use of the county, by the district attorney general or by counsel employed for that purpose.
(c)
A motion or suit in favor of the municipality may be in the name of the state for the use of such municipality by the mayor of the city or the city attorney.
Acts 1907, ch. 602, § 71; Shan., §§ 928a3-928a5; Code 1932, §§ 1637-1639; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; modified; T.C.A. (orig. ed.), § 67-1617.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1619 - Attorney's fee

In each case, the counsel making the motion and conducting the suit shall be allowed ten percent (10%) on the recovery as compensation as fixed by §
67-1-1620
, to be added to and become a part of the judgment; provided, that no such attorney's fee shall be chargeable to any surety on the bond of any such trustee or other officer whose duty it is to collect taxes under this title, until after demand has been made on such surety or sureties, and the surety or sureties have failed or refused to perform the duties required by law of the surety's or sureties' principal, or have failed or refused to pay over the sums of money due from such trustee or other officer.
Acts 1907, ch. 602, § 71; Shan., § 928a6; mod. Code 1932, § 1640; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1640; T.C.A. (orig. ed.), § 67-1618.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1620 - Collection and accounting for attorney's and auditor's fees

(a)
The fees allowed to the counsel for the state shall be collected by the county auditor and reported and accounted for as provided in subsections (b) and (c).
(b)
The fees allowed to the counsel or county auditor for the county shall be collected by the counsel or county auditor and reported to the county mayor.
(c)
The fees allowed to the city attorney shall be collected by the city attorney and reported to the mayor of the city or other chief official.
Acts 1907, ch. 602, § 71; Shan., §§ 928a7-928a9; Code 1932, §§ 1641-1643; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-1619; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1621 - Taxpayer's action against collector

(a)
In case the county mayor refuses to make the motion or bring the suit, after the written request of any taxpayer to do so, then any taxpayer of the county may make such motion or bring suit in the name of the state, for the use of the county, and employ counsel to conduct the cause; provided, however, that before making such motion or bringing suit, the taxpayer shall obtain leave of the judge of the court in which the motion is to be made or the suit brought to do so. The taxpayer shall make such application in writing, stating fully the grounds for the application, of which application the county mayor shall have five (5) days' written notice, stating the time and place of application.
(b)
The judge shall hear the application at chambers or in term time, and may adjudge the costs of the application against the applicant, against the county mayor, or against the county as the judge shall deem just, and the judge shall enter judgment upon the record of the judge's court accordingly.
Acts 1907, ch. 602, § 71; Shan., § 928a10; Code 1932, § 1644; impl. am. Acts 1978, ch. 934, §§ 36; T.C.A. (orig. ed.), § 67-1620; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1622 - Release of collector's liability prohibited

No power shall exist, either in the court or in any other official, to release any officer charged with the collection of revenue or the officer's sureties from the payment of any revenue, penalties or fees for which the officer or the officer's sureties may be liable.
Acts 1907, ch. 602, § 71; Shan., § 928a11; Code 1932, § 1645; T.C.A. (orig. ed.), § 67-1621.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1623 - Actions against state officers

(a)
The district attorney general or state agent may move the circuit court for judgment against the state treasurer, or other state officer, for any neglect, default, misprision, misfeasance, or malfeasance in office, for which such officer and the officer's sureties, or either of them, might be sued upon any bond or other obligation executed for the due and lawful discharge of the duties of the officer's office.
(b)
The motion shall be in writing, shall be signed by the district attorney general or state agent and shall be in the name of the state.
(c)
A copy of the motion left at the dwelling house of the defendant, or the defendant's last usual place of residence, or place of abode or place of doing business, five (5) days previous to the motion, shall be sufficient service of notice of the motion.
(d)
The court shall hear and determine the case without any declaration, or the formality of regular pleadings, according to the right of the case, and give judgment against the officer and the officer's sureties, and award execution as effectually as may be done by regular suit at law.
Code 1858, §§ 744-747; integrated in Acts 1907, ch. 602, § 77; Shan., §§ 1053-1056; Acts 1923, ch. 109, § 8; mod. Code 1932, §§ 1786-1789; modified; T.C.A. (orig. ed.), §§ 67-1624 -- 67-1627.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1625 - Willful failure of collector to pay over - Felony

(a)
(1)
Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony.
(2)
It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense.
(3)
Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years.
(b)
"Tax collector," as used in this section, includes and embraces all persons entrusted with the collection of the public revenue.
Acts 1867-1868, ch. 79, § 14; Shan., § 964; Code 1932, § 1673; modified; T.C.A. (orig. ed.), § 67-1426; Acts 1989, ch. 591, §§ 1, 6.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1626 - Refund to collector on proof of deficiencies in collections

When the collector has duly accounted with the commissioner or county mayor for the full amount of the year's revenue, and paid it into the treasury, without obtaining a credit for insolvencies or deficiencies of payment, and the collector afterwards, in the manner and within the time prescribed by law, procures the proper evidence to authorize the commissioner or county mayor to credit the collector with the evidence, such officers shall respectively issue to the collector a warrant for the amount of such insolvencies or deficiencies of payment.
Code 1858, § 656; Shan., § 934; Code 1932, § 1649; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-1427; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1627 - Collector's action for reimbursement of tax paid by collector

Any tax collector who has failed to collect any tax, but who has paid the tax to the state, county, or municipality to which the tax was due and payable, shall, in addition to the remedies provided by law, have a right to sue a defaulting taxpayer for the amount of the tax, as upon an account for money paid to the collector's use, and recover judgment for the tax, together with six percent (6%) interest per annum on the judgment for the time the tax should have been paid; provided, that the suit is brought within one (1) year after the collector has paid the tax.
Acts 1875, ch. 88, § 1; Shan., § 958; Code 1932, § 1668; T.C.A. (orig. ed.), § 67-1501.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 16 - OFFICERS CHARGED WITH DELINQUENT TAXES (§§ 67-1-1601 — 67-1-1629) › Section 67-1-1628 - Powers of collector after expiration of term

Revenue collectors whose terms of office have expired, and whose successors have been elected, and who have not collected the taxes due for the time during which they held such office, shall, whenever they have paid into the treasury the amount charged against them on account of state and county revenue, have the same privileges, and be subject to the same laws, in the collection of the uncollected taxes, that are applicable to other revenue collectors.
Acts 1873, ch. 6, § 1; Shan., § 953; Code 1932, § 1662; T.C.A. (orig. ed.), § 67-1502.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 17 - DISCLOSURE OF TAX RETURNS AND TAX INFORMATION (§§ 67-1-1701 — 67-1-1712) › Section 67-1-1702 - Confidentiality

(a)
Notwithstanding any law to the contrary, returns, tax information and tax administration information shall be confidential and, except as authorized by this part, no officer or employee of the department or of any office of a district attorney general or any state or local law enforcement agency, and no other person, or officer or employee of the state, who has or had access to such information shall disclose any such information obtained by such officer or employee in any manner in connection with such officer's or employee's service as an officer or employee, or obtained pursuant to this part, or obtained otherwise.
(b)
Notwithstanding any other law to the contrary, the confidentiality and disclosure of any record or document pertaining to a motor vehicle registration or motor vehicle title for which the department has responsibility under title 55, chapters 1-6, title 65, chapter 15, or any other applicable statute shall be controlled by title 55, chapter 25.
(c)
This part does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a city, town, or county pursuant to an ordinance, resolution, or private act.
Amended by 2016 Tenn. Acts, ch. 796,s 5, eff. 4/14/2016.
Amended by 2013 Tenn. Acts, ch. 400,s 1, eff. 5/6/2013.
Acts 1977, ch. 152, § 1; T.C.A., § 67-132; Acts 2000, ch. 982, § 40; 2007, ch. 484, § 110.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 17 - DISCLOSURE OF TAX RETURNS AND TAX INFORMATION (§§ 67-1-1701 — 67-1-1712) › Section 67-1-1705 - Disclosure for tax enforcement

(a)
A return or tax information shall be open to inspection by or disclosure to the attorney general and reporter, and to any of the several district attorneys general, when officially engaged in, and solely for their use in, preparation for any proceeding, or investigation that may result in such a proceeding, before a grand jury or any court of law or equity in a civil or criminal matter involving tax administration, collection or prosecution for violation of the state tax laws, but only if:
(1)
The taxpayer is or may be a party to such proceeding;
(2)
The treatment of an item reflected on such return is or may be related to the resolution of an issue in the proceeding or investigation; or
(3)
Such return or tax information relates or may relate to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer that affects, or may affect, the resolution of an issue in such proceeding or investigation.
(b)
An officer or employee of the department may, in connection with the officer's or employee's official duties relating to an audit, collection activity, or civil or criminal tax investigation or the investigation of any offense or matter under the tax laws of this state, disclose tax information to the extent that such disclosure is necessary in obtaining information, that is not otherwise reasonably available, with respect to the correct determination of tax, liability for tax, or the amount to be collected. Such officer or employee may also disclose tax information when disclosure is required to assure compliance with the tax laws of this state through:
(1)
The release of specific tax information; or
(2)
Publishing of a bulletin or list identifying persons recognized by the department as qualified sellers, limited users, dealers, and distributors qualified to receive taxable substances, indicating the extent to which they are bonded, or listing similar categories of persons and kinds of data.
(c)
Investigative records of the special investigations unit of the department relating to potential criminal prosecutions of persons for violation of the tax laws of this state are confidential and may not be disclosed to any person, notwithstanding any provision of this part to the contrary, except in the exercise of the discretion of the commissioner so as not to seriously impair tax administration.
Acts 1977, ch. 152, § 1; T.C.A., § 67-135.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 17 - DISCLOSURE OF TAX RETURNS AND TAX INFORMATION (§§ 67-1-1701 — 67-1-1712) › Section 67-1-1706 - Disclosure to parties in interest

(a)
If a notice of lien has been filed pursuant to law, the amount of the outstanding obligation secured by such lien may be disclosed to any person or that person's agent who has a right in the property subject to such lien or intends to obtain a right in such property.
(b)
If any taxpayer is required to submit a bond to secure the payment of any taxes that may be due to the department, the amount of the outstanding obligation of the taxpayer may be disclosed to any person who stands as surety on the bond for such taxpayer.
Acts 1977, ch. 152, § 1; T.C.A., § 67-136.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 17 - DISCLOSURE OF TAX RETURNS AND TAX INFORMATION (§§ 67-1-1701 — 67-1-1712) › Section 67-1-1708 - Manner of disclosure - Legal effect

(a)
Requests for the inspection or disclosure of a return or tax information and such inspection or disclosure shall be made in such manner and at such time and place as shall be prescribed by the commissioner.
(b)
A reproduction or certified reproduction of a return shall, upon written request, be furnished to any person to whom disclosure or inspection of such return is authorized by law. A reasonable fee may be prescribed by the commissioner for furnishing such reproduction or certified reproduction.
(c)
Tax information disclosed to any person under the provisions of law may be provided in the form of written documents, reproductions of such documents, films or photo impressions, or electronically produced tapes, discs or records, or by any other mode or means which the commissioner determines is necessary or appropriate. A reasonable fee may be prescribed by the commissioner for furnishing such tax information.
(d)
Any reproduction of any return, document or other material made in accordance with this section shall have the same legal status as the original, and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence.
Acts 1977, ch. 152, § 1; T.C.A., § 67-138.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 17 - DISCLOSURE OF TAX RETURNS AND TAX INFORMATION (§§ 67-1-1701 — 67-1-1712) › Section 67-1-1709 - Violations - Penalties

(a)
It is a Class E felony for any person who has, or had at any time, access to any return or tax information to disclose to any person, except as authorized by law, any such return or tax information. If such offense is committed by any officer or employee of the state or any other officer or employee described in §
67-1-1702(a)
, the officer or employee shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
(b)
It is a Class E felony for any person to offer any item of material value in exchange for any return or tax information and to receive as a result of such solicitation any such return or tax information.
(c)
It is a Class E felony for any employee of the department willfully to inspect any return or tax information, except when the employee has a good faith and objectively reasonable basis for believing such inspection is in furtherance of the employee's duties or responsibilities.
Amended by 2013 Tenn. Acts, ch. 400,s 2, eff. 5/6/2013.
Acts 1977, ch. 152, § 1; T.C.A., § 67-139; Acts 2000, ch. 982, § 41.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 17 - DISCLOSURE OF TAX RETURNS AND TAX INFORMATION (§§ 67-1-1701 — 67-1-1712) › Section 67-1-1710 - Confidentiality of attorney-client communications

(a)
In determining taxpayer liability of any professional practitioner licensed by this state, the commissioner shall have no authority to obtain access to legally privileged information, as provided for in §
23-3-105
or to confidential client information, as provided for in statute or professional rules, including the rules of the Tennessee supreme court. Confidential client information includes, but is not limited to, the identity of a client, the nature of the matter for which representation was sought, or any information obtained by counsel in the course of the client's representation.
(b)
When the provisions of subsection (a) are asserted, the disclosure of any information shall be made only after a court order compelling disclosure of such information is final. In an action to compel such disclosure, the client affected by the disclosure has the right to intervene anonymously; any examination of the information shall be conducted in camera; and the commissioner shall have the burden of proof to show, by clear and convincing evidence, that the information sought is not privileged or confidential client information.
Acts 1999, ch. 406, § 16.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 17 - DISCLOSURE OF TAX RETURNS AND TAX INFORMATION (§§ 67-1-1701 — 67-1-1712) › Section 67-1-1711 - Disclosure by commissioner

The commissioner is authorized to disclose tax administration information, other than returns and tax information, if the commissioner determines that such disclosure is in the best interests of the state; provided, that no law shall be construed to require disclosure of criteria or standards used or to be used for the selection of returns or persons for audit or examination, or data used or to be used for determining such criteria or standards, if the commissioner determines that such disclosure will impair assessment, collection, or enforcement under state tax laws.
Acts 2000, ch. 982, § 42.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 17 - DISCLOSURE OF TAX RETURNS AND TAX INFORMATION (§§ 67-1-1701 — 67-1-1712) › Section 67-1-1712 - Certified service provider

(a)
A certified service provider and the department shall comply with the privacy policy of the Streamlined Sales and Use Tax Agreement, and the policy is enforceable by the attorney general and reporter.
(b)
Returns and tax information of a Model 1 seller may be disclosed to the seller's certified service provider.
Acts 2003, ch. 357, § 1; 2004, ch. 959, §§ 50, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 55.