Tennessee § 67-1-1405 - Collection by levy authorized.
Full text of Tennessee Tennessee Code Annotated § 67-1-1405 — Collection by levy authorized., with citation guidance and answers to common questions.
§ 67-1-1405. Collection by levy authorized.
If any person liable to pay any tax neglects or refuses to pay the tax within ten (10) days after notice and demand, it shall be lawful for the commissioner or the commissioner's delegate to collect the tax, and any further sum as shall be sufficient to cover the expenses of the levy, by levy upon all property, and rights to property, belonging to the person or on which there is a lien provided by law for the payment of the tax. Acts 1972, ch. 762, § 1; 1981, ch. 65, § 1; T.C.A., § 67-6003. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 53. Law Reviews. Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978). Attorney General Opinions. Enforcement of Kingsport hotel/motel tax. OAG 13-97, 2013 Tenn. AG LEXIS 98 (11/27/13).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-1405
What does Tennessee Code Annotated § 67-1-1405 cover?
Section 67-1-1405 ("Collection by levy authorized.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-1-1405?
A common citation format is "Tennessee Code Annotated § 67-1-1405" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-1-1405 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.