Tennessee § 67-4-605 - Liability of clerks for uncollected taxes.

§ 67-4-605. Liability of clerks for uncollected taxes.

Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to collect and pay over to the department of revenue shall be a debt of the clerk. Any privilege tax imposed by § 67-4-602 that the clerk of any city court fails to collect and pay over to the department shall be a debt of the clerk. The failure of the clerk of the supreme court or the clerk of the court of appeals to collect and pay over to the department any privilege tax imposed by § 67-4-602 shall not be a debt of the county. Any clerk of the court failing or refusing to collect and pay over to the department the tax imposed by § 67-4-602 shall be liable for the tax and the clerk's official bondsman shall also be liable for the tax and the commissioner or the commissioner's delegate may collect the amount of the tax from the clerk or the clerk's official bondsman pursuant to chapter 1, part 14 of this title. If the judge of any court suspends, releases, waives, remits or orders the clerk of the court not to collect any privilege tax on litigation, or in any other manner releases any party from liability for any privilege tax on litigation, the clerk of the court shall immediately report such suspension, release, waiver, remission, or order to not collect such tax, to the department in such manner as shall be prescribed by the department, and the commissioner or the commissioner's delegate shall immediately, upon receipt of such a report from any clerk of a court, present such information to the board of judicial conduct, which court shall take appropriate action pursuant to title 17, chapter 5. The commissioner or the commissioner's delegate shall also report such information to the council on pensions and insurance. Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 2012, ch. 819, § 4. Compiler's Notes. Acts 2012, ch. 819, § 5, which amended subsection (c), provided that, in order to carry out its functions, duties, and responsibilities maintained under this chapter, the court of the judiciary shall retain and have the authority to exercise any and all of its powers and duties existing under title 17 prior to enactment of this act, including, but not limited to, the power to subpoena, the power to take evidence, and the power to examine. Upon the termination of the court of the judiciary, the board of judicial conduct is expressly granted the same powers and duties as set forth above for the court of the judiciary in order to carry out its responsibilities established this chapter. The board of judicial conduct also is expressly authorized to continue any preliminary investigations, full investigations, and/or trials scheduled or in progress by the court of the judiciary at the time of termination of the court of the judiciary. This authorization includes the right to use any evidence obtained or taken by the court of the judiciary without the need to obtain again or retake any such evidence, including, but not limited to, prior issued subpoenas. Acts 2012, ch. 819, § 6, which amended subsection (c), provided that: (a) All rules of the court of the judiciary in effect on July 1, 2012, of this section shall remain in full force and effect as rules of the board of judicial conduct until modified or repealed by the board of judicial conduct. The initial rules adopted by the board of judicial conduct shall serve as the temporary rules of the board. The temporary rules shall remain in effect until such time as approved or not approved by the general assembly, with the board's chairperson presenting the rules, during the first session of the One Hundred Eighth General Assembly using the same procedure set out in § 16-3-404 for rules of court. If approved, the rules shall become the permanent rules of the board. All subsequent modifications or additions to such rules shall be approved by the general assembly in accordance with the procedures set forth in § 16-3-404 . Law Reviews. Selected Tennessee Legislation of 1983 (N. L. Resener, J. A. Whitson, K. J. Miller), 50 Tenn. L. Rev. 785 (1983). Attorney General Opinions. A general sessions court clerk need not make an immediate report to the department of revenue and the department, in turn, to the court of the judiciary (now Tennessee board of judicial conduct) whenever a general sessions judge suspends litigation taxes for an indigent criminal defendant in accordance with statute, OAG 02-063 (5/16/02). T.C.A. § 67-4-605(b) , which makes a clerk personally liable for failing or refusing to collect and pay over litigation taxes, has no application to a clerk who fails to comply with T.C.A. § 67-4-605(c) , OAG 02-063 (5/16/02).