Tennessee § 57-5-204 - Default in payment of state privilege taxes — Cancellation of certificate.
Full text of Tennessee Tennessee Code Annotated § 57-5-204 — Default in payment of state privilege taxes — Cancellation of certificate., with citation guidance and answers to common questions.
§ 57-5-204. Default in payment of state privilege taxes — Cancellation of certificate.
If any such person shall at any time make default in the payment of the state privilege taxes levied under provisions hereof, the commissioner shall send by registered mail, with return receipt requested, written notice and demand for payment of such delinquent tax, showing the amount thereof due and unpaid, to the surety or sureties on the bond, at the address shown thereon or to the last known address, and if the delinquent tax and all interest and penalties legally due thereon shall not be paid within ten (10) days after the mailing of such notice, the commissioner shall cancel the certificate described under § 57-5-102 and proceed against the delinquent under §§ 29-3-112 and 29-3-113 and the commissioner is authorized and empowered, and it shall be the commissioner's duty, to issue a distress warrant for the collection of all delinquent state privilege taxes due under the provisions hereof, with interest and penalty in the sum of ten percent (10%). Acts 1933, ch. 69, § 7; C. Supp. 1950, § 1191.7; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-216. Cross-References. Certified mail in lieu of registered mail, § 1-3-111 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 57-5-204
What does Tennessee Code Annotated § 57-5-204 cover?
Section 57-5-204 ("Default in payment of state privilege taxes — Cancellation of certificate.") 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 § 57-5-204?
A common citation format is "Tennessee Code Annotated § 57-5-204" (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 § 57-5-204 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.