Tenn. Code § 67-4-212

Current through Acts 2023-2024, ch. 1069

Section 67-4-212 - Collection of taxes by commissioner

When a local collector fails to collect a state tax that should be collected by that collector and paid over to the department, the commissioner may collect the tax under chapter 1, part 14 of this title.

T.C.A. § 67-4-212

Acts 1937, ch. 108, art. 3, § 5; C. Supp. 1950, § 1248.8 (Williams, § 1248.141); impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1972, ch. 829, § 7; Acts 1978, ch. 839, § 19; T.C.A. (orig. ed.), § 67-4324.