Tennessee § 67-1-1303 - Failure to appear when subpoenaed — Penalty.
Full text of Tennessee Tennessee Code Annotated § 67-1-1303 — Failure to appear when subpoenaed — Penalty., with citation guidance and answers to common questions.
§ 67-1-1303. Failure to appear when subpoenaed — Penalty.
Failure of any person, firm or corporation so subpoenaed to attend shall be certified by the commissioner of revenue or the comptroller of the treasury to the chancery court in whose judicial district such person, firm or corporation resides, and such chancery court shall exercise authority granted by law in the treating of contempt of court matters, including those powers granted in §§ 29-9-103 — 29-9-105 ; all to the end that the person, firm or corporation shall be compelled to appear at a time and place to be named by the chancery court. Acts 1963, ch. 90, § 3; T.C.A., § 67-5503. Cross-References. Failure of witness to honor comptroller of the treasury's subpoena, § 8-4-204 . 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 § 67-1-1303
What does Tennessee Code Annotated § 67-1-1303 cover?
Section 67-1-1303 ("Failure to appear when subpoenaed — Penalty.") 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 § 67-1-1303?
A common citation format is "Tennessee Code Annotated § 67-1-1303" (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 § 67-1-1303 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.