Tennessee § 57-1-206 - [Reserved.]
Full text of Tennessee Tennessee Code Annotated § 57-1-206 — [Reserved.], with citation guidance and answers to common questions.
§ 57-1-206. [Reserved.]
The commissioner of revenue shall make a written report monthly to the alcoholic beverage commission showing the name of each licensed dealer who is delinquent in the payment or remittance of any tax owing to this state, and such report shall show the kind and amount of such delinquent tax. Each page of the written report shall be on paper measuring eight and one-half inches by eleven inches (8½" x 11") and shall contain information on not more than one (1) licensed dealer who is delinquent in the payment or remittance of any tax owing to this state. Each licensed dealer who is delinquent in the payment or remittance of any of the taxes imposed upon such dealer by law, and who fails, refuses or neglects to pay the tax when due, may have that dealer's license suspended by the commission in its discretion after due notice and hearing as now authorized under § 57-3-214. If a dealer is delinquent in paying the required taxes for as many as three (3) times in a calendar year, the commission may revoke the dealer's license. The commissioner of revenue shall on or before December 1 of each calendar year furnish to the commission a written report showing the name of each licensed dealer who is delinquent in the payment or remittance of any tax owing to this state. Each page of the written report shall be on paper measuring eight and one-half inches by eleven inches (8½" x 11") and shall contain information on not more than one (1) licensed dealer who is delinquent in the payment or remittance of any tax owing to this state. The report shall include the kind and the amount of such delinquent tax. Any dealer delinquent in taxes shall not have that dealer's license renewed by the commission for the next calendar year until all of the delinquent taxes have been paid, and so certified to the commission by the commissioner of revenue. Acts 1963, ch. 257, § 33; T.C.A., § 57-817; Acts 1993, ch. 144, § 1; 1999, ch. 403, §§ 3, 4. Textbooks. Tennessee Jurisprudence, 4 Tenn. Juris., Bankruptcy, § 6.
Frequently Asked Questions About Tennessee § 57-1-206
What does Tennessee Code Annotated § 57-1-206 cover?
Section 57-1-206 ("[Reserved.]") 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 § 57-1-206?
A common citation format is "Tennessee Code Annotated § 57-1-206" (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 § 57-1-206 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.