Tennessee § 67-4-719 - Authority of commissioner to enter contract for collection of delinquent taxes.

§ 67-4-719. Authority of commissioner to enter contract for collection of delinquent taxes.

The commissioner is authorized, in the commissioner's sole discretion, to enter into a contract with the county clerk, in the case of business taxes levied by the state, or the appropriate city official, in the case of business taxes levied by a municipality, for the collection of taxes that have become delinquent under this part. The contract may delegate to the county or city official any or all of the powers otherwise exercised by the commissioner under chapter 1, part 14 of this title. The contract shall also specify that the county or city official and any employees of the official are subject to chapter 1, part 17 of this title. Acts 1971, ch. 387, § 8; modified; 1972, ch. 850, § 8; 1973, ch. 208, § 3; 1977, ch. 314, § 2; 1978, ch. 714, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A., § 67-5808; Acts 1984, ch. 832, § 30; 1987, ch. 346, § 1; 1995, ch. 401, § 1; 2002, ch. 555, § 1; 2008, ch. 1100, § 1; 2009, ch. 530, § 87; 2013, ch. 313, § 19. Compiler's Notes. Acts 2013, ch. 313, § 1 provided that the act, which amended this section, shall be known and may be cited as the “Uniformity and Small Business Relief Act of 2013.” Acts 2013, ch. 313, § 23 provided that the act, which amended this section, shall apply to tax periods that begin on or after January 1, 2014. Amendments. The 2013 amendment, effective January 1, 2014, substituted “levied by the state” for “levied by a county” in the first sentence. Effective Dates. Acts 2013, ch. 313, § 23. January 1, 2014. Attorney General Opinions. Governmental entity's authority to contract with private firm to audit, assess, or collect taxes, OAG 05-181 (12/20/05). No specific statutory authority exists that would authorize local or state governments to outsource non-delinquent revenue administration beyond the statutes discussed in Opinion No. 05-181, OAG 06-039 (2/23/06). Cited: Westinghouse Elec. Corp. v. King, 678 S.W.2d 19, 1984 Tenn. LEXIS 940 (Tenn. 1984).