67-1-1405 - Collection by levy authorized. - Tennessee Statutes

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Statutes > Tennessee > Title-67 > Chapter-1 > Part-14 > 67-1-1405

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.]

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-1 > Part-14 > 67-1-1405

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.]

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State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-1 > Part-14 > 67-1-1405

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.]