Tennessee § 67-4-210 - Duty to collect taxes.
Full text of Tennessee Tennessee Code Annotated § 67-4-210 — Duty to collect taxes., with citation guidance and answers to common questions.
§ 67-4-210. Duty to collect taxes.
The various collectors, as defined by this part, charged with the duty of collecting revenue or taxes under any law of this state shall diligently see to it that the revenues are collected. It is the duty of each local collector to ascertain the name of every person within the collector's jurisdiction liable for the payment of any tax that is collectible by the collector, and it is the collector's further duty to use every means at the collector's command to collect the tax when due. Any local collector failing or refusing to collect and pay over any taxes that the collector is legally charged to collect and pay over to the department shall be liable for such taxes, and the collector's official bondsman shall be liable also for those unpaid taxes. The commissioner may collect the amount from the local collector or the collector's official bondsman under chapter 1, part 14 of this title. It is the duty of each collector promptly to collect all privilege and ad valorem taxes collectible by the collector when they become due. In no case shall any collector or collector's deputy agree to give, permit or allow any extension of time for the payment of such taxes or any part of those taxes. Acts 1937, ch. 108, art. 3, §§ 6, 10; C. Supp. 1950, §§ 1248.9, 1248.13 (Williams, §§ 1248.142, 1248.142d); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 14; 1981, ch. 488, § 16; T.C.A. (orig. ed.), §§ 67-4307, 67-4308.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-210
What does Tennessee Code Annotated § 67-4-210 cover?
Section 67-4-210 ("Duty to collect taxes.") 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 § 67-4-210?
A common citation format is "Tennessee Code Annotated § 67-4-210" (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 § 67-4-210 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.