Tennessee § 67-1-1443 - Failure to pay taxes collected from taxpayer's customers.
Full text of Tennessee Tennessee Code Annotated § 67-1-1443 — Failure to pay taxes collected from taxpayer's customers., with citation guidance and answers to common questions.
§ 67-1-1443. Failure to pay taxes collected from taxpayer's customers.
Any person required to collect, truthfully account for, and pay over any tax collected from customers of any taxpayer, who willfully fails to truthfully account for and pay over any such tax collected, or who willfully attempts in any manner to evade or defeat any such tax or the payment of those taxes, shall, in addition to other penalties provided by law, be liable for the total amount of the tax evaded, or not accounted for and paid over, along with penalties and interest. As used in this section: “Person” includes an officer or employee of a corporation, who, as such officer or employee, is under a duty to perform the act with respect to which the violation occurs; and “Willfully” is limited to material and informed participation in the diversion of such collected funds to a source other than to the state. The liability imposed by this section shall be collected as otherwise provided in this chapter. Acts 1988, ch. 614, § 1; 1996, ch. 563, § 1. Law Reviews. 1996 Real Estate Legislation: What You Don't Know Can Hurt You (William R. Bruce), 32 Tenn. B.J. 12 (1996).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-1443
What does Tennessee Code Annotated § 67-1-1443 cover?
Section 67-1-1443 ("Failure to pay taxes collected from taxpayer's customers.") 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 § 67-1-1443?
A common citation format is "Tennessee Code Annotated § 67-1-1443" (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 § 67-1-1443 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.