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U.S. State Codes
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Tennessee
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Title 67 - Taxes and Licenses
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Chapter 1 - General Provisions
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Part 14 - Tax Enforcement Procedures Act
Part 14 - Tax Enforcement Procedures Act
§ 67-1-1401. Short title.
§ 67-1-1402. Application and construction.
§ 67-1-1403. Lien for taxes in favor of state.
§ 67-1-1404. “Levy” defined.
§ 67-1-1405. Collection by levy authorized.
§ 67-1-1406. Notice and demand.
§ 67-1-1407. Property subject to levy -- Exemptions.
§ 67-1-1408. Levy on pay -- Duration, release, and renewal.
§ 67-1-1409. Successive seizures under levy.
§ 67-1-1410. Levy -- Padlocking premises.
§ 67-1-1411. Levy -- Taxpayer's bond pending appeal.
§ 67-1-1412. Levy -- Surrender of property required.
§ 67-1-1413. Levy -- Production of books.
§ 67-1-1414. Notice of seizure.
§ 67-1-1415. Notice of sale.
§ 67-1-1416. Sale of indivisible property.
§ 67-1-1417. Time and place of sale.
§ 67-1-1418. Manner and conditions of sale.
§ 67-1-1419. Appraisal and disposition of perishable property.
§ 67-1-1420. Sale -- Redemption of property.
§ 67-1-1421. Certificate of sale.
§ 67-1-1422. Sale of real property -- Deed.
§ 67-1-1423. Effect of certificate or deed on junior encumbrances.
§ 67-1-1424. Records of sales and redemptions.
§ 67-1-1425. Expenses of levy and sale.
§ 67-1-1426. Application of proceeds of levy and sale.
§ 67-1-1427. Release of levy.
§ 67-1-1428. Return of wrongfully levied property.
§ 67-1-1429. Time limit for making levy -- Release of lien.
§ 67-1-1431. Action where tax in jeopardy.
§ 67-1-1432. Civil action -- Assertion of state's lien.
§ 67-1-1433. Enforcement of other liens.
§ 67-1-1434. Civil action by person other than taxpayer.
§ 67-1-1435. Sale of personal property by state.
§ 67-1-1436. Administration of real estate acquired by state.
§ 67-1-1437. Obtaining evidence.
§ 67-1-1438. Assessments by commissioner.
§ 67-1-1439. Rulemaking by commissioner.
§ 67-1-1440. Crimes against revenue officers.
§ 67-1-1441. Revenue officers -- Weapons -- Execution of search warrants.
§ 67-1-1442. Continuation of business to satisfy delinquent tax liability.
§ 67-1-1443. Failure to pay taxes collected from taxpayer's customers.
§ 67-1-1444. Collection of tax debt from transferee -- Liability of transferee.
§ 67-1-1445. Collection of tax debt outside state.