Tennessee § 67-7-103 - Tax levied — Lien created.
Full text of Tennessee Tennessee Code Annotated § 67-7-103 — Tax levied — Lien created., with citation guidance and answers to common questions.
§ 67-7-103. Tax levied — Lien created.
There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state. The tax shall accrue at the time the coal products are severed from the earth and in their natural or unprocessed state. The tax levied shall be a lien upon all coal products severed in this state and upon all property from which they are severed, including, but not limited to, mineral rights of the producer, and such lien shall be entitled to preference over all judgments, encumbrances or liens whatsoever created. Acts 1972, ch. 795, §§ 1, 2; 1973, ch. 12, § 1; 1973, ch. 96, §§ 1, 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., §§ 67-5901, 67-5902. Attorney General Opinions. Constitutionality of the coal severance tax and the mineral severance tax, OAG 92-75 (12/29/92).
Frequently Asked Questions About Tennessee § 67-7-103
What does Tennessee Code Annotated § 67-7-103 cover?
Section 67-7-103 ("Tax levied — Lien created.") 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 § 67-7-103?
A common citation format is "Tennessee Code Annotated § 67-7-103" (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 § 67-7-103 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.