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 12 - ENFORCEMENT BY DISTRESS WARRANT (§§ 67-1-1201 — 67-1-1206) › Section 67-1-1202 - Execution of warrant

(a)
The sheriff, any deputy sheriff or constable into whose hands such warrant may come may execute it by distraint and sale of personal property belonging to the taxpayer. The proceedings with respect to the sale shall be the same as are provided by law for proceedings under an execution at law from a court of record. The executing officer shall be entitled to the same fees, commissions, and necessary expenses of removing and keeping the property distrained as in the case of an execution from a court of record.
(b)
It is the duty of the sheriff, any deputy sheriff or constable into whose hands such distress warrant may come, to make a return on the distress warrant within thirty (30) days from the date received. In the event any such officer fails to make the return as required by this section, the officer and the officer's bondspersons shall be personally liable for the amount set forth in the distress warrant.
Acts 1941, ch. 36, § 2; C. Supp. 1950, § 1613.7 (Williams, § 1613.12); T.C.A. (orig. ed.), § 67-2202.
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 12 - ENFORCEMENT BY DISTRESS WARRANT (§§ 67-1-1201 — 67-1-1206) › Section 67-1-1203 - Garnishments

Garnishments may be issued and executed by the sheriff, any deputy sheriff or constable in the same manner as garnishments are issued and executed on executions at law. Before issuing a garnishment, the sheriff, any deputy sheriff or constable shall cause such distress warrant to be entered on the docket of any court of general sessions or circuit court of the county, and the procedure in the execution of such garnishment shall be the same as now provided by the statute for the execution of garnishments in civil cases.
Acts 1941, ch. 36, § 2; C. Supp. 1950, § 1613.7 (Williams, § 1613.12); impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 67-2203.
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 12 - ENFORCEMENT BY DISTRESS WARRANT (§§ 67-1-1201 — 67-1-1206) › Section 67-1-1204 - Levy on real estate

If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the distress warrant upon any real estate in the officer's county belonging to the taxpayer. If levying on land, the distress warrant, together with the officers' return on the distress warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court in the same manner as in the case of the levy on land of an execution issued by a general sessions court.
Acts 1941, ch. 36, § 3; C. Supp. 1950, § 1613.8 (Williams, § 1613.13); impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 67-2204.
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 12 - ENFORCEMENT BY DISTRESS WARRANT (§§ 67-1-1201 — 67-1-1206) › Section 67-1-1205 - Levy on equitable interest

(a)
If the officer cannot find personal or real property belonging to the taxpayer to satisfy the distress warrant, the officer shall levy the distress warrant upon any equitable interest owned by the taxpayer in either personal or real property in the officer's county, the levy to be made on the equitable interest owned in personal property first and on the equitable interest owned in real property last.
(b)
The officer shall serve a copy of the distress warrant levied upon the equitable interest, together with the officer's return on the distress warrant, on the holder of the legal title and the secured creditor of record, which may be done by registered mail, notifying them of the intention to request an order of sale by the chancery court. Thereafter, the officer shall return the distress warrant, which shall show notice to the legal title holder and to the secured creditor of record of the levy and intent to return, to the chancery court of the county in which the equitable interest was levied upon, and the equitable interest or the property, whichever is deemed necessary by the court, shall be sold under the orders of that court for the satisfaction of any indebtedness that is a prior lien on the property and for the satisfaction of the distress warrant.
(c)
The distress warrant and return, together with any reply to the warrant, shall be heard before the chancellor after the second rule day after the distress warrant has been returned, the hearing on the distress warrant, which shall be subject to review by appeal, to have precedence over all other causes except those affecting state revenue. At the hearing, such orders of reference or of sale or otherwise, as may be necessary, shall be made to the end that the creditor's right shall be protected and the tax due the state may be collected as expeditiously as possible. The legality of the tax cannot be inquired into in this proceeding for any reason, the remedy of the taxpayer being expressly limited to that afforded under part 9 of this chapter.
(d)
Nothing in this part shall allow a levy on estates held in realty by a husband and wife as tenants by the entireties, unless liability for the tax is joint with the husband and wife.
Acts 1949, ch. 186, § 1; C. Supp. 1950, § 1613.9 (Williams, § 1613.13a); T.C.A. (orig. ed.), § 67-2205.
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 12 - ENFORCEMENT BY DISTRESS WARRANT (§§ 67-1-1201 — 67-1-1206) › Section 67-1-1206 - Remedy supplemental

The remedy and procedure prescribed in this part is cumulative to any other remedies or procedures now prescribed with reference to any particular state taxes, fees, fines, penalties, interest and revenues. No other remedy prescribed by any particular taxing statute shall be held to be exclusive or to prevent the collecting officer from proceeding with the collection of the revenues under this part.
Acts 1941, ch. 36, § 4; C. Supp. 1950, § 1613.10 (Williams, § 1613.14); T.C.A. (orig. ed.), § 67-2206.
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 13 - GENERAL POWERS TO OBTAIN EVIDENCE (§§ 67-1-1301 — 67-1-1305) › Section 67-1-1301 - Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees

For the purpose of ascertaining the correctness of any tax return, making an assessment where no tax return has been made, determining the liability of any person, firm or corporation for any taxes or fees of any nature whatsoever that may be due or owing to the state of Tennessee, or for determining the liability at law or in equity of any transferee or fiduciary of any person, firm or corporation with respect of any taxes or fees due or owing to the state of Tennessee, or collecting any such liability, the commissioner of revenue, the comptroller of the treasury, or their duly authorized representatives, are authorized to:
(1)
Examine any books, papers, records or other data that may be relevant or material to such inquiry;
(2)
Summon the person, firm or corporation liable for taxes or fees or any officer or employee of such person, firm or corporation, or any person, firm or corporation having possession, custody or care of books of account containing entries relating to the business of the person, firm or corporation liable for taxes or fees, or any other person, firm or corporation the commissioner, the comptroller of the treasury, or their duly authorized representatives, may deem proper, to appear before the commissioner, comptroller of the treasury, or their duly authorized representatives, at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and
(3)
Take such testimony of the person, firm or corporation concerned, under oath, as may be relevant to such inquiry.
Acts 1963, ch. 90, § 1; T.C.A., § 67-5501.
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 13 - GENERAL POWERS TO OBTAIN EVIDENCE (§§ 67-1-1301 — 67-1-1305) › Section 67-1-1302 - Persons subject to subpoena power

It is the declared intent of this part that all persons, firms or corporations whatsoever having any knowledge pertaining to liabilities for taxes or fees due the state of Tennessee, and any books, papers, records or other data pertaining to liabilities for taxes or fees due the state of Tennessee, shall be subject to the subpoena power granted under this part.
Acts 1963, ch. 90, § 2; T.C.A., § 67-5502.
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 13 - GENERAL POWERS TO OBTAIN EVIDENCE (§§ 67-1-1301 — 67-1-1305) › Section 67-1-1303 - Failure to appear when subpoenaed - Penalty

Failure of any person, firm or corporation so subpoenaed to attend shall be certified by the commissioner of revenue or the comptroller of the treasury to the chancery court in whose judicial district such person, firm or corporation resides, and such chancery court shall exercise authority granted by law in the treating of contempt of court matters, including those powers granted in §§
29-9-103
- 29-9-105; all to the end that the person, firm or corporation shall be compelled to appear at a time and place to be named by the chancery court.
Acts 1963, ch. 90, § 3; T.C.A., § 67-5503.
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 13 - GENERAL POWERS TO OBTAIN EVIDENCE (§§ 67-1-1301 — 67-1-1305) › Section 67-1-1304 - Failure to testify when subpoenaed - Penalty

Any person, firm or corporation who appears as summoned, but upon appearance refuses to testify on matters not privileged by law, shall be punished as prescribed in §
67-1-1303
.
Acts 1963, ch. 90, § 4; T.C.A., § 67-5504.
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 13 - GENERAL POWERS TO OBTAIN EVIDENCE (§§ 67-1-1301 — 67-1-1305) › Section 67-1-1305 - Compensation of witness

Any persons, firms or corporations so subpoenaed shall be reimbursed necessary traveling expenses from their homes to the place of hearing and other necessary expenses, as determined by the commissioner or the comptroller of the treasury, and those persons, firms or corporations not employees of the state shall be paid at the rate of five dollars ($5.00) per day for each day or portion of a day in attendance at such hearings.
Acts 1963, ch. 90, § 5; T.C.A., § 67-5505.
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 67-1-1401 - Short title

This part shall be known and may be cited as the "Tax Enforcement Procedures Act."
Acts 1972, ch. 762, § 1; T.C.A., § 67-6001.
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 67-1-1402 - Application and construction

(a)
This part shall apply to every public tax, license or fee, and/or any penalty or interest payable thereon, levied under any existing or later enacted law that is codified in this or any other title and is collectible by the commissioner of revenue.
(b)
The purpose of this part is to supplement and clarify existing provisions of the general law relating to the enforcement of state taxes and to compile in a single part the principal enforcement procedures previously enacted and codified in numerous other chapters of this title.
(c)
In the event of any conflict between the provisions of this part and those of any other specific statutory provisions contained elsewhere in this title or in any other title, it is declared to be the legislative intent that, to the extent such other specific provisions are inconsistent with or different from this part, this part shall prevail. There shall be preserved and prevail over this part such other provisions of this title or of any other title that govern, restrict, or confer special authority or powers upon the commissioner or the commissioner's delegate in the exercise of each of their responsibilities to enforce the collection of public taxes and that are not inconsistent with this part, such as, but not limited to, such other provisions relating to confiscation and/or seizure and sale of contraband beer and/or other such beverages and tobacco products as set forth in title 57, chapter 2, and chapter 4, part 10 of this title.
Acts 1972, ch. 762, § 1; T.C.A., § 67-6002.
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 67-1-1404 - "Levy" defined

"Levy," as used in this title, includes the power of distraint and seizure by any means.
Acts 1972, ch. 762, § 1; 1981, ch. 65, § 2; T.C.A., § 67-6004(a).
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 67-1-1405 - Collection by levy authorized

If any person liable to pay any tax neglects or refuses to pay the tax within ten (10) days after notice and demand, it shall be lawful for the commissioner or the commissioner's delegate to collect the tax, and any further sum as shall be sufficient to cover the expenses of the levy, by levy upon all property, and rights to property, belonging to the person or on which there is a lien provided by law for the payment of the tax.
Acts 1972, ch. 762, § 1; 1981, ch. 65, § 1; T.C.A., § 67-6003.
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 67-1-1406 - Notice and demand

(a)
If the commissioner or the commissioner's delegate makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the commissioner or the commissioner's delegate, and, upon failure or refusal to pay such tax, collection of the tax by levy shall be lawful without regard to the ten-day period provided in §
67-1-1405
.
(b)
Before a levy is made under §
67-1-1405
upon the salary or wages of a person with respect to any unpaid tax, the commissioner or the commissioner's delegate shall notify the person in writing of an intention to do so. The notice shall be given not less than ten (10) days before the date of the levy by delivering it in person, or by leaving it at the dwelling or usual place of business of the person, or by mailing it to the person's last known address.
(c)
The ten-day period provided for in subsection (b) does not apply to a levy, if the commissioner or the commissioner's delegate has made a finding pursuant to subsection (a) that the collection of the tax is in jeopardy.
Acts 1972, ch. 762, § 1; 1981, ch. 65, §§ 1, 2; T.C.A., §§ 67-6003, 67-6004(b)(1), (c).
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 67-1-1407 - Property subject to levy - Exemptions

(a)
A levy shall extend only to property possessed and obligations existing at the time of the levy. In any case in which the commissioner or the commissioner's delegate may levy upon property or rights to property, the commissioner or the commissioner's delegate may seize and sell such property or rights to property, whether real or personal, tangible or intangible. Personal property exemptions provided in title 26, chapter 2 shall not be applicable.
(b)
(1)
Enumeration.
There shall be exempt from levy:
(A)
Wearing Apparel and School Books.
Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of the taxpayer's family;
(B)
Fuels, Provisions, Furniture, and Personal Effects.
If the taxpayer is the head of the family, so much of the fuel, provisions, furniture, and personal effects in the taxpayer's household, and of the arms for personal use, livestock, and poultry of the taxpayer, as does not exceed five hundred dollars ($500) in value;
(C)
Books and Tools of a Trade, Business, or Profession.
So many of the books and tools necessary for the trade, business or profession of the taxpayer as do not exceed in the aggregate two hundred fifty dollars ($250) in value; and
(D)
Unemployment Benefits.
Any amount payable to an individual with respect to the individual's unemployment, including any portion of the amount payable with respect to dependents, under the unemployment compensation law of this state.
(2)
Appraisal.
The officer seizing property of the type described in subdivision (b)(1) shall appraise and set aside to the owner the amount of such property declared to be exempt. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the commissioner or the commissioner's delegate shall summon three (3) disinterested individuals who shall make the valuation.
(3)
No Other Property Exempt.
Notwithstanding any other law of this state, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subdivision (b)(1).
Acts 1972, ch. 762, §§ 1, 2; 1981, ch. 65, § 2; T.C.A., § 67-6004(a), 67-6007.
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 67-1-1408 - Levy on pay - Duration, release, and renewal

(a)
The effect of a levy on salary or wages payable to or receivable by a taxpayer shall be continuous from the date a levy is made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, or until the expiration of the employer's payroll period that ends immediately prior to three (3) calendar months after the levy is made, whichever occurs first.
(b)
With respect to a levy made under this section, the commissioner or the commissioner's delegate shall promptly release the levy when the liability out of which it arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that it has been released.
(c)
If, pursuant to subsection (a), the period of effectiveness for a levy expires prior to the time the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, the commissioner or the commissioner's delegate may subsequently proceed to levy on salary or wages in like manner as often as may be necessary until the liability out of which the levy arose is fully satisfied or becomes unenforceable by reason of lapse of time.
Acts 1972, ch. 762, § 1; 1981, ch. 65, § 2; T.C.A., § 67-6004(b)(2)-(b)(4).
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 67-1-1409 - Successive seizures under levy

Whenever any property or right to property upon which levy has been made by virtue of §
67-1-1405
is not sufficient to satisfy the claim of the state for which levy is made, the commissioner or the commissioner's delegate may, thereafter, as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claims exist, until the amount due from the taxpayer, together with all expenses, is fully paid.
Acts 1972, ch. 762, § 1; T.C.A., § 67-6005.
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 67-1-1410 - Levy - Padlocking premises

(a)
If the commissioner or the commissioner's delegate, at the time of the levy, shall determine that it is in the best interest of both the state and taxpayer, the commissioner or the commissioner's delegate may place padlocks on the doors of any business enterprise that is delinquent in filing and/or paying state taxes. The commissioner or the commissioner's delegate shall also post notices of levy and distraint on each of the doors so padlocked.
(b)
If, within three (3) working days, the tax deficiency has not been satisfied or satisfactory arrangements for payment made, the commissioner or the commissioner's delegate shall obtain written permission from the owner of the premises, or remove the property levied upon from the premises.
(c)
It is a Class C misdemeanor for anyone to enter the padlocked premises without prior approval of the commissioner or the commissioner's delegate.
Acts 1972, ch. 762, § 1; T.C.A., § 67-6006; 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 14 - TAX ENFORCEMENT PROCEDURES ACT (§§ 67-1-1401 — 67-1-1445) › Section 67-1-1411 - Levy - Taxpayer's bond pending appeal

In the event the person against whom the levy and distraint, as provided in this part, has appealed the ruling of the commissioner on the tax sought to be collected or a suit contesting the collection of the subject tax is pending in a court of competent jurisdiction, the person shall have the right to post bond equaling the amount of the tax liability in lieu of payment until the appeal or suit is finalized. Further, if the taxpayer is successful in the taxpayer's appeal, then the state shall pay the taxpayer interest at the rate of six percent (6%) per annum on the amount of tax liability in question.
Acts 1972, ch. 762, § 1; T.C.A., § 67-6008.
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 67-1-1412 - Levy - Surrender of property required

(a)
Requirement.
Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the commissioner or the commissioner's delegate, surrender such property or rights, or discharge such obligation, to the commissioner or the commissioner's delegate, except such part of the property or rights as is, at the time of such demand, subject to an attachment or execution under any judicial process.
(b)
Enforcement of Levy.
(1)
Extent of Personal Liability.
Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the commissioner or the commissioner's delegate, shall be liable in that person's own person and estate to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate of six percent (6%) per annum from the date of such levy. Any amount other than costs recovered under this subdivision (b)(1) shall be credited against the tax liability for the collection of which such levy was made.
(2)
Penalty for Violation.
In addition to the personal liability imposed by subdivision (b)(1), if any person required to surrender property or rights to property fails or refuses to surrender such property or rights to property without reasonable cause, such person shall be liable for a penalty equal to fifty percent (50%) of the amount recoverable under subdivision (b)(1). No part of such penalty shall be credited against the tax liability for the collection of which such levy was made. Such amount shall be paid into the general fund.
(c)
Effect of Honoring Levy.
Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made who, upon demand by the commissioner or the commissioner's delegate, surrenders such property or rights to property or discharges such obligation to the commissioner or the commissioner's delegate or who pays a liability under subdivision (b)(1) shall be discharged from any obligation or liability to the delinquent taxpayer with respect to such property or rights to property arising from such surrender or payment. In the case of a levy that is satisfied pursuant to subsection (b), such person shall also be discharged from any obligation or liability to any beneficiary arising from such surrender or payment.
(d)
"Person" Defined.
"Person," as used in subsection (a), includes an officer or employee of a corporation or a member or employee of a partnership who, as such officer, employee or member, is under a duty to surrender the property or rights to property, or to discharge the obligation.
Acts 1972, ch. 762, § 2; T.C.A., § 67-6009.
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 67-1-1413 - Levy - Production of books

If a levy has been made or is about to be made on any property or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy shall, upon demand of the commissioner or the commissioner's delegate, exhibit such books or records to the commissioner or the commissioner's delegate.
Acts 1972, ch. 762, § 3; T.C.A., § 67-6010.
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 67-1-1414 - Notice of seizure

As soon as practicable after seizure of property, notice in writing shall be given by the commissioner or the commissioner's delegate to the owner of the property, or, in the case of personal property, the possessor of the personal property, or shall be left at the owner's or possessor's usual place of abode or business if the owner or possessor has such within the state. If the owner cannot be readily located, or has no dwelling or place of business within the state, the notice may be mailed to the owner's last known address. Such notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property seized and, in the case of real property, a description, with reasonable certainty, of the property seized.
Acts 1972, ch. 762, § 4; T.C.A., § 67-6011.
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 67-1-1415 - Notice of sale

The commissioner or the commissioner's delegate shall, as soon as practicable after the seizure of the property, give notice to the owner, in the manner prescribed in §
67-1-1414
. The notice shall be given not less than thirty (30) days before the date the property seized is sold, and cause a notification to be published in some newspaper published or generally circulated within the county in which such seizure is made, or if there is no newspaper published or generally circulated in such county, post such notice at the county courthouse, and in not less than two (2) other public places. Such notice shall specify the property to be sold, and the time, place, manner and conditions of the sale of the property. Whenever levy is made without regard to the ten-day period provided in §
67-1-1405
, public notice of sale of the property seized shall not be made within such ten-day period unless §
67-1-1419
, relating to sale of perishable goods, is applicable.
Acts 1972, ch. 762, § 4; T.C.A., § 67-6012; Acts 1992, ch. 857, § 4.
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 67-1-1416 - Sale of indivisible property

If any property liable to levy is not divisible so as to enable the commissioner or the commissioner's delegate by sale of a part of the property to raise the whole amount of the tax and expenses, the whole of such property shall be sold.
Acts 1972, ch. 762, § 4; T.C.A., § 67-6013.
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 67-1-1417 - Time and place of sale

The time of sale shall not be less than ten (10) days nor more than forty (40) days from the time of giving public notice under §
67-1-1415
. The place of sale shall be within the county in which the property is seized, except by special order of the commissioner or the commissioner's delegate.
Acts 1972, ch. 762, § 4; T.C.A., § 67-6014.
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 67-1-1419 - Appraisal and disposition of perishable property

If the commissioner or the commissioner's delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, the commissioner or the commissioner's delegate shall appraise the value of such property and:
(1)
Return to Owner.
If the owner of the property can be readily found, the commissioner or the commissioner's delegate shall give such owner notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner:
(A)
Pays to the commissioner or the commissioner's delegate an amount equal to the appraised value; or
(B)
Gives bond in such form with such sureties, and, in such amount as the commissioner or the commissioner's delegate shall prescribe, to pay the appraised amount at such time as the commissioner or the commissioner's delegate determines to be appropriate in the circumstances;
(2)
Immediate Sale.
If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner or the commissioner's delegate shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the commissioner.
Acts 1972, ch. 762, § 5; T.C.A., § 67-6016.
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 67-1-1420 - Sale - Redemption of property

(a)
Before Sale.
Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner or the commissioner's delegate at any time prior to the sale of the property, and, upon such payment, the commissioner or the commissioner's delegate shall restore such property to the person, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.
(b)
Redemption of Real Estate After Sale.
(1)
Period.
The owners of any real property sold as provided in §§
67-1-1414
- 67-1-1418, their heirs, executors or administrators, or any person having any interest in the property, or a lien on the property, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one hundred twenty (120) days after the sale of the property.
(2)
Price.
Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case the purchaser cannot be found in the county in which the property to be redeemed is situated, then to the commissioner or the commissioner's delegate, for the use of the purchaser, the purchaser's heirs, or assigns, the amount paid by such purchaser and interest on the amount paid at the current composite prime rate as published by the federal reserve board as of the date of purchase.
(3)
Record.
When any lands sold are redeemed as provided in this section, the commissioner or the commissioner's delegate shall cause entry of the fact to be made upon the record provided for in §
67-1-1424
, and such entry shall be evidence of such redemption.
Acts 1972, ch. 762, § 6; 1983, ch. 182, § 4; T.C.A., § 67-6017.
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 67-1-1421 - Certificate of sale

(a)
In the case of property sold as provided in §§
67-1-1414
- 67-1-1418, the commissioner or the commissioner's delegate shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for those taxes the property was sold, the name of the purchaser, and the price paid for the property.
(b)
In all cases of sale pursuant to §§
67-1-1414
- 67-1-1418 of property other than real property, the certificate of such sale:
(1)
As Evidence.
Shall be prima facie evidence of the right of the officer to make such sale and conclusive evidence of the regularity of the officer's proceedings in making the sale;
(2)
As Conveyances.
Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold;
(3)
As Authority for Transfer of Corporate Stock.
If such property consists of stocks, shall be notice, when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether cancelled or not;
(4)
As Receipts.
If the subject of sale is securities or other evidences of debt, it shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and
(5)
As Authority for Transfer of Title to Motor Vehicle.
If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on the official's books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the registration of title, in lieu of any original or prior certificate, which shall be void, whether cancelled or not.
Acts 1972, ch. 762, §§ 7, 8; T.C.A., §§ 67-6018, 67-6019.
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 67-1-1422 - Sale of real property - Deed

(a)
(1)
In the case of any real property sold as provided in §§
67-1-1414
- 67-1-1418 and not redeemed in the manner and within the time provided in §
67-1-1420
, the commissioner or the commissioner's delegate shall execute to the purchaser of such real property at such sale, upon the purchaser's surrender of the certificate of sale, a deed of the real property so purchased by the purchaser, reciting the facts set forth in the certificate.
(2)
If real property is declared purchased by the state at a sale pursuant to §§
67-1-1414
- 67-1-1418, the commissioner or the commissioner's delegate shall at the proper time execute a deed for the property and without delay cause such deed to be duly recorded in the proper registry of deeds.
(b)
In the case of the sale of real property pursuant to §§
67-1-1414
- 67-1-1418, the deed of such sale:
(1)
As Evidence.
The deed of sale given pursuant to subsection (a) shall be prima facie evidence of the facts stated in the deed; and
(2)
As Conveyance of Title.
If the proceedings of the commissioner or the commissioner's delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the state attached to the property.
Acts 1972, ch. 762, §§ 7, 8; T.C.A., §§ 67-6020, 67-6021.
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 67-1-1423 - Effect of certificate or deed on junior encumbrances

A certificate of sale of personal property given or a deed to real property executed pursuant to §
67-1-1421
or §
67-1-1422
shall discharge such property from all liens, encumbrances, and titles over which the lien of the state with respect to which the levy was made had priority.
Acts 1972, ch. 762, § 8; T.C.A., § 67-6022.
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 67-1-1424 - Records of sales and redemptions

(a)
Requirement.
The commissioner or the commissioner's delegate shall keep a record of all sales of real property under §§
67-1-1414
- 67-1-1418 and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed.
(b)
Copy as Evidence.
A copy of such record, or any part of the record, certified by the commissioner or the commissioner's delegate shall be evidence in any court of the truth of the facts stated in the record.
Acts 1972, ch. 762, § 9; T.C.A., § 67-6023.
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 67-1-1425 - Expenses of levy and sale

The commissioner or the commissioner's delegate shall determine the expenses to be allowed in all cases of levy and sale.
Acts 1972, ch. 762, § 10; T.C.A., § 67-6024.
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 67-1-1426 - Application of proceeds of levy and sale

(a)
Collection of Liability.
Any money realized by proceedings under this chapter, whether by seizure, by surrender under §
67-1-1412
, except pursuant to §
67-1-1412(b)(2)
, or by sale of seized property, or by sale of property redeemed by the state, if the interest of the state in such property was a lien arising under this title, shall be applied as follows:
(1)
Expense of Levy and Sale.
The expenses of the proceedings should be deducted from the money received first;
(2)
Specific Tax Liability on Seized Property.
If the property seized and sold is subject to a tax imposed by any revenue law that has not been paid, the amount remaining after applying subdivision (a)(1) shall then be applied against such tax liability and, if such tax was not previously assessed, a notice of proposed assessment shall then be issued; and
(3)
Liability of Delinquent Taxpayer.
The amount, if any, remaining after applying subdivisions (a)(1) and (2) shall then be applied against the liability with respect to which the levy was made or the sale was conducted.
(b)
Surplus Proceeds.
Any surplus proceeds remaining after the application of subsection (a) shall, upon application and satisfactory proof in support of a surplus, be credited or refunded by the commissioner or the commissioner's delegate to the person or persons legally entitled to the surplus.
Amended by 2014 Tenn. Acts, ch. 854,s 5, eff. 1/1/2015.
Acts 1972, ch. 762, § 11; T.C.A., § 67-6025.
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 67-1-1427 - Release of levy

It is lawful for the commissioner or the commissioner's delegate under regulations prescribed by the commissioner, to release the levy upon all or part of the property or rights to property levied upon where the commissioner or the commissioner's delegate determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy.
Acts 1972, ch. 762, § 12; T.C.A., § 67-6026.
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 67-1-1428 - Return of wrongfully levied property

(a)
If the commissioner or the commissioner's delegate determines that property has been wrongfully levied upon, it shall be lawful for the commissioner or the commissioner's delegate to return:
(1)
The specific property levied upon;
(2)
An amount of money equal to the amount levied upon; or
(3)
An amount of money equal to the amount of money received by the state from a sale of such property.
(b)
An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of nine (9) months from the date of such levy. For purposes of subdivision (a)(3), if property is declared purchased by the state at a sale pursuant to §
67-1-1418(a)
, relating to manner and conditions of sale, the state shall be treated as having received an amount of money equal to the minimum price determined pursuant to such section or, if larger, the amount received by the state from the resale of such property.
Acts 1972, ch. 762, § 12; T.C.A., § 67-6027.
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 67-1-1429 - Time limit for making levy - Release of lien

(a)
Length of Period.
(1)
Where the assessment of any tax imposed by this or any other title has been made within the applicable period of limitation, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun:
(A)
Within six (6) years after the assessment of the tax becomes final; or
(B)
Prior to the expiration of any period for collection agreed upon in writing by the commissioner or the commissioner's delegate and the taxpayer before the expiration of such six-year period; or, if there is a release of levy under §
67-1-1427
after such six-year period, then before such release. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period.
(2)
The period provided by this subsection (a) during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.
(3)
The period for collection provided in subdivision (a)(1)(A) shall not apply if the tax liability has been reduced to judgment in a suit begun within such period. Such tax may be collected at any time subsequent to assessment without limitation after such judgment.
(4)
Nothing in this section shall apply to the collection of ad valorem taxes assessed against real or personal property by any county or municipality in this state.
(5)
The period for collection provided in subdivision (a)(1)(A) ceases running upon the imposition of a bankruptcy stay as provided in
11 U.S.C. § 362
or upon the filing of a probate, receivership, or assignment for the benefit of creditors proceeding. Such period recommences running thirty (30) days after the stay is lifted or the proceeding prohibiting collection ends.
(b)
Date When Levy Is Considered Made.
The date on which a levy on property or rights is made shall be the date on which the notice of seizure provided in §
67-1-1414
is given.
(c)
Release of Lien.
At any time after the expiration of the period specified in subsection (a), the person holding title to the property on which the lien is placed may request the department to release the lien. If the department does not release the lien within sixty (60) days of the request, it shall be liable for court costs in any action to remove the lien.
Amended by 2021 Tenn. Acts, ch. 217, s 1, eff. 4/22/2021.
Amended by 2014 Tenn. Acts, ch. 854, s 6, eff. 1/1/2015.
Acts 1972, ch. 762, § 13; 1973, ch. 368, § 3; 1974, ch. 484, § 3; T.C.A., § 67-6028; Acts 1986, ch. 799, § 2; 1999, ch. 162, § 2.