Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-02 - Collections Division
Chapter 1320-02-01 - Tax Enforcement Procedures Act
Section 1320-02-01-.03 - LEVY AND DISTRAINT-NOTICE AND DEMAND
Universal Citation: TN Comp Rules and Regs 1320-02-01-.03
Current through September 24, 2024
If any person liable to pay any tax neglects or refuses to pay the same within ten (10) days after notice and demand, it shall be lawful for the commissioner or his delegate to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy. A levy may be made hereunder upon:
(1) all property owned by the taxpayer,
(2) all rights to property belonging to such taxpayer, and
(3) all property or rights to property possessed by any person on which property or rights to property there is a lien provided by law for the payment of such tax.
Authority: T.C.A. §§ 67-1-1439 and 67-1-1405.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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