Tennessee Code Annotated

Tenn. Code Ann. § 67-1-1401 (2026)

Short title

✓ current as of May 2026
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This part shall be known and may be cited as the "Tax Enforcement Procedures Act."

Acts 1972, ch. 762, § 1; T.C.A., § 67-6001.


Notes of Decisions
Cited in 3 cases, 1985–1989 · leading case: State, Dep't of Revenue v. Moore, 722 S.W.2d 367 (Tenn. 1986).
State, Dep't of Revenue v. Moore, 722 S.W.2d 367 (Tenn. 1986). · cites it 4× “The Tax Enforcement Procedures Act, T.C.A. § 67-1-1401, et seq., specifically provides in T.”
Brown Oil Co., Inc. v. Johnson, 689 S.W.2d 149 (Tenn. 1985). · cites it 2× “See generally T.C.A. § 67-1-1401 et seq. The notice of state tax lien was filed almost a year before the judgment of Brown Oil Company was recorded.”
Soloff v. Dollahite, 779 S.W.2d 57 (Tenn. Ct. App. 1989). · cites it 2× “Is the state’s lien superior to the rights of a holder in due course? Under the Tax Enforcement Procedures Act, Tenn.Code Ann. § 67-1-1401 et seq. (1983 and Supp.”
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