Tennessee Code Title 57. Intoxicating Liquors § 57-4-305

(a) In the event any licensee is delinquent in the payment of the tax herein provided for, the commissioner may give notice of the amount of such delinquency by registered mail to all persons, including the commission, having in their possession or under their control any credits or other personal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of such notice, and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property, or debts, until the commissioner shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. Any notice given to the commission pursuant to this section shall be on paper measuring eight and one-half inches by eleven inches (8 1/2 ″ x 11″) and shall contain information on not more than one (1) licensed dealer who is delinquent in the payment or remittance of any tax owing to this state.

(b) All persons so notified must, within five (5) days after receipt of such notice, advise the commission of any and all such credits, other personal property, or debts, in their possession, under their control or owing by them, as the case may be.