57-5-204 - Default in payment of state privilege taxes Cancellation of certificate. - Tennessee Statutes

State Codes and Statutes

Statutes > Tennessee > Title-57 > Chapter-5 > Part-2 > 57-5-204

57-5-204. Default in payment of state privilege taxes Cancellation of certificate.

If any such person shall at any time make default in the payment of the state privilege taxes levied under provisions hereof, the commissioner shall send by registered mail, with return receipt requested, written notice and demand for payment of such delinquent tax, showing the amount thereof due and unpaid, to the surety or sureties on the bond, at the address shown thereon or to the last known address, and if the delinquent tax and all interest and penalties legally due thereon shall not be paid within ten (10) days after the mailing of such notice, the commissioner shall cancel the certificate described under § 57-5-102 and proceed against the delinquent under §§ 29-3-112, 29-3-113 and the commissioner is authorized and empowered, and it shall be the commissioner's duty, to issue a distress warrant for the collection of all delinquent state privilege taxes due under the provisions hereof, with interest and penalty in the sum of ten percent (10%).

[Acts 1933, ch. 69, § 7; C. Supp. 1950, § 1191.7; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-216.]

State Codes and Statutes

Statutes > Tennessee > Title-57 > Chapter-5 > Part-2 > 57-5-204

57-5-204. Default in payment of state privilege taxes Cancellation of certificate.

If any such person shall at any time make default in the payment of the state privilege taxes levied under provisions hereof, the commissioner shall send by registered mail, with return receipt requested, written notice and demand for payment of such delinquent tax, showing the amount thereof due and unpaid, to the surety or sureties on the bond, at the address shown thereon or to the last known address, and if the delinquent tax and all interest and penalties legally due thereon shall not be paid within ten (10) days after the mailing of such notice, the commissioner shall cancel the certificate described under § 57-5-102 and proceed against the delinquent under §§ 29-3-112, 29-3-113 and the commissioner is authorized and empowered, and it shall be the commissioner's duty, to issue a distress warrant for the collection of all delinquent state privilege taxes due under the provisions hereof, with interest and penalty in the sum of ten percent (10%).

[Acts 1933, ch. 69, § 7; C. Supp. 1950, § 1191.7; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-216.]

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > Tennessee > Title-57 > Chapter-5 > Part-2 > 57-5-204

57-5-204. Default in payment of state privilege taxes Cancellation of certificate.

If any such person shall at any time make default in the payment of the state privilege taxes levied under provisions hereof, the commissioner shall send by registered mail, with return receipt requested, written notice and demand for payment of such delinquent tax, showing the amount thereof due and unpaid, to the surety or sureties on the bond, at the address shown thereon or to the last known address, and if the delinquent tax and all interest and penalties legally due thereon shall not be paid within ten (10) days after the mailing of such notice, the commissioner shall cancel the certificate described under § 57-5-102 and proceed against the delinquent under §§ 29-3-112, 29-3-113 and the commissioner is authorized and empowered, and it shall be the commissioner's duty, to issue a distress warrant for the collection of all delinquent state privilege taxes due under the provisions hereof, with interest and penalty in the sum of ten percent (10%).

[Acts 1933, ch. 69, § 7; C. Supp. 1950, § 1191.7; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-216.]