Tennessee Code 67-4-719 – Authority of commissioner to enter contract for collection of delinquent taxes
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Terms Used In Tennessee Code 67-4-719
- Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-702
- Commissioner: means the commissioner of revenue or the commissioner's duly authorized assistants, except as otherwise provided in this part. See Tennessee Code 67-4-702
- Contract: A legal written agreement that becomes binding when signed.
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
The commissioner is authorized, in the commissioner’s sole discretion, to enter into a contract with the county clerk, in the case of business taxes levied by the state, or the appropriate city official, in the case of business taxes levied by a municipality, for the collection of taxes that have become delinquent under this part. The contract may delegate to the county or city official any or all of the powers otherwise exercised by the commissioner under chapter 1, part 14 of this title. The contract shall also specify that the county or city official and any employees of the official are subject to chapter 1, part 17 of this title.