Tennessee § 4-4-120 - Bad debts of departments, etc. — Writing-off.
Full text of Tennessee Tennessee Code Annotated § 4-4-120 — Bad debts of departments, etc. — Writing-off., with citation guidance and answers to common questions.
§ 4-4-120. Bad debts of departments, etc. — Writing-off.
The commissioner of finance and administration and the comptroller of the treasury shall establish procedures for the writing-off of uncollectable accounts receivable by all state agencies, departments and institutions that charge the public, create a debt to the state, and maintain accounts receivable. No state agency, department or institution described in this section shall write off uncollectable accounts receivable except by the procedure to be established as provided in this section. Every rule or regulation, or change thereto, promulgated under the authority of this section shall: Be filed with the secretary of state; Bear the name of the person or persons proposing such rule or regulation; and Have attached thereto a copy of the roll call vote on adoption by “aye” or “no” of each person voting. Acts 1977, ch. 93, §§ 1, 2; T.C.A., § 4-420.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 4-4-120
What does Tennessee Code Annotated § 4-4-120 cover?
Section 4-4-120 ("Bad debts of departments, etc. — Writing-off.") 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 § 4-4-120?
A common citation format is "Tennessee Code Annotated § 4-4-120" (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 § 4-4-120 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.