Tennessee Code > Title 66 > Chapter 21 > Part 2 – Federal Tax Liens
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Terms Used In Tennessee Code > Title 66 > Chapter 21 > Part 2 - Federal Tax Liens
- Lien: A claim against real or personal property in satisfaction of a debt.
- Month: means a calendar month. See Tennessee Code 1-3-105
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Property: includes both personal and real property. See Tennessee Code 1-3-105
- State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
- United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105