Tennessee § 67-1-1201 - Issuance of warrant.
Full text of Tennessee Tennessee Code Annotated § 67-1-1201 — Issuance of warrant., with citation guidance and answers to common questions.
§ 67-1-1201. Issuance of warrant.
An officer charged with the duty of collecting state revenues is empowered and authorized to issue a distress warrant for the collection of any state taxes, fees, fines, interest, penalties or other revenues, whenever in the officer's discretion the collecting officer deems it necessary to issue a distress warrant to safeguard the revenues of the state. The distress warrant may be addressed and delivered to the sheriff, any deputy sheriff or constable of the county in which the taxpayer has the taxpayer's office or principal place of business, or to the sheriff or any deputy sheriff or constable of any county in which the collecting officer has reason to believe property of such taxpayer may be found. Acts 1941, ch. 36, § 1; C. Supp. 1950, § 1613.6 (Williams, § 1613.11); T.C.A. (orig. ed.), § 67-2201. Cross-References. Distress tax on gift sales, § 67-8-113 . Distress warrant on income taxes, § 67-2-116 . Distress warrant on property taxes, § 67-5-1333 . Tax Enforcement Procedures Act, title 67, ch. 1, part 14. 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).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-1201
What does Tennessee Code Annotated § 67-1-1201 cover?
Section 67-1-1201 ("Issuance of warrant.") 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 § 67-1-1201?
A common citation format is "Tennessee Code Annotated § 67-1-1201" (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 § 67-1-1201 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.