Tennessee Code > Title 67 > Chapter 1 > Part 15 – Statute of Limitations
Current as of: 2024 | Check for updates
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Other versions
§ 67-1-1501 | Limitation on assessment and collection of taxes |
§ 67-1-1502 | Dismissal of action after expiration of limitation |
Terms Used In Tennessee Code > Title 67 > Chapter 1 > Part 15 - Statute of Limitations
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
- Lien: A claim against real or personal property in satisfaction of a debt.
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
- 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
- Statute: A law passed by a legislature.
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105