(a) If the commissioner or the commissioner’s delegate, at the time of the levy, shall determine that it is in the best interest of both the state and taxpayer, the commissioner or the commissioner’s delegate may place padlocks on the doors of any business enterprise that is delinquent in filing and/or paying state taxes. The commissioner or the commissioner’s delegate shall also post notices of levy and distraint on each of the doors so padlocked.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class C misdemeanorup to 30 daysup to $50
For details, see Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 67-1-1410

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • 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
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
(b) If, within three (3) working days, the tax deficiency has not been satisfied or satisfactory arrangements for payment made, the commissioner or the commissioner’s delegate shall obtain written permission from the owner of the premises, or remove the property levied upon from the premises.
(c) It is a Class C misdemeanor for anyone to enter the padlocked premises without prior approval of the commissioner or the commissioner’s delegate.
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