Tennessee Code Title 67. Taxes and Licenses § 67-4-605

Current as of January 02, 2024 | Updated by Findlaw Staff

(a) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to collect and pay to the department of revenue is a debt of the clerk. For purposes of this section, “clerk of the court” includes the clerks for the courts listed in § 67-4-604.

(b) 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.

(c) On a quarterly basis, at the request of the state treasurer, a clerk of the court shall report the following to the commissioner of revenue and the state treasurer in such a manner as may be prescribed by the commissioner of revenue or the state treasurer, for persons subject to the imposition of a privilege tax pursuant to § 67-4-602:

(1) The amount of privilege tax collected in the aggregate for the quarter;

(2) The amount of privilege tax remitted to the department of revenue in the aggregate for the quarter; and

(3) On a per case basis:

(A) The amount of privilege tax suspended, released, waived, remitted, or not collected; and

(B) The reason for the privilege tax suspension, release, waiver, remittance, or failure to collect the privilege tax, including, but not limited to, whether the collection of the tax was waived by a court order or the court clerk.

(d) At the request of the state treasurer, a clerk of the court shall submit the following to the state treasurer relative to the privilege tax collected under this part:

(1) A copy of the court's written waiver policy or procedure, if any;

(2) A description of how and with what frequency defendants are notified of the obligation to pay the privilege tax, including, but not limited to, a copy of the initial and follow-up communications with the defendant and a copy of the court's written policy or procedure for notifying defendants;

(3) A description of the use of a collection agency or other third-party providers to collect unpaid privilege taxes, including, but not limited to, the number of defendants who have had their unpaid privilege tax sent to a collection agency with the unpaid amounts on a per defendant basis;

(4) A description of other privilege tax collection efforts used by the courts or court clerks, including, but not limited to, promissory notes or payment plans; and

(5) Any other information or documentation requested by the state treasurer.

Previous Part of Code Next Part of Code

Back to Chapter List

Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-4-605 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-4-605/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Did FindLaw Help You Understand This Legal Issue?

Make It a Preferred Google Search Source

Add to Google

Latest Blog Posts

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)