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Terms Used In Tennessee Code 67-1-1603

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • 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

On receipt of the commissioner‘s statement, under the commissioner’s official seal, of the sum claimed by the state against the delinquent, in cases in which a statement can be made out, or of the delinquent’s official bond, accompanied by the commissioner’s instructions, the district attorney general or county auditor shall move the court for judgment against the delinquent.