Tennessee § 67-5-2302 - Timber cutters liable for delinquent tax.

Full text of Tennessee Tennessee Code Annotated § 67-5-2302 — Timber cutters liable for delinquent tax., with citation guidance and answers to common questions.

§ 67-5-2302. Timber cutters liable for delinquent tax.

All persons, groups of persons or corporations violating § 67-5-2301 shall become personally and primarily liable for the total delinquent taxes, together with accrued interest and any penalties thereon. No others liable for the payment of such taxes shall be released from such liability nor will any lien for delinquent taxes against such land be extinguished until full payment of such taxes, together with interest and penalty. Acts 1945, ch. 76, § 2; C. Supp. 1950, § 1593.2 (Williams, § 1789.13); T.C.A. (orig. ed.), § 67-1912.

Source: official Tennessee text · Last verified 2026-08-27

Frequently Asked Questions About Tennessee § 67-5-2302

What does Tennessee Code Annotated § 67-5-2302 cover?

Section 67-5-2302 ("Timber cutters liable for delinquent tax.") 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 § 67-5-2302?

A common citation format is "Tennessee Code Annotated § 67-5-2302" (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 § 67-5-2302 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.