Tennessee Code 67-4-212 – Collection of taxes by commissioner
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Terms Used In Tennessee Code 67-4-212
- Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
- Department: means the department of revenue. See Tennessee Code 67-4-2004
- 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
When a local collector fails to collect a state tax that should be collected by that collector and paid over to the department, the commissioner may collect the tax under chapter 1, part 14 of this title.