Tennessee Code Annotated
Tenn. Code Ann. § 67-1-1402 (2026)
Application and construction
✓ current as of May 2026
- (a) This part shall apply to every public tax, license or fee, and/or any penalty or interest payable thereon, levied under any existing or later enacted law that is codified in this or any other title and is collectible by the commissioner of revenue.
- (b) The purpose of this part is to supplement and clarify existing provisions of the general law relating to the enforcement of state taxes and to compile in a single part the principal enforcement procedures previously enacted and codified in numerous other chapters of this title.
- (c) In the event of any conflict between the provisions of this part and those of any other specific statutory provisions contained elsewhere in this title or in any other title, it is declared to be the legislative intent that, to the extent such other specific provisions are inconsistent with or different from this part, this part shall prevail. There shall be preserved and prevail over this part such other provisions of this title or of any other title that govern, restrict, or confer special authority or powers upon the commissioner or the commissioner's delegate in the exercise of each of their responsibilities to enforce the collection of public taxes and that are not inconsistent with this part, such as, but not limited to, such other provisions relating to confiscation and/or seizure and sale of contraband beer and/or other such beverages and tobacco products as set forth in title 57, chapter 2, and chapter 4, part 10 of this title.
Acts 1972, ch. 762, § 1; T.C.A., § 67-6002.
Notes of Decisions
Cited in 1
case, 1986–1986 · 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). “T.C.A. § 67-1-1402 of the Tax Enforcement Procedures Act specifically provides: [3] "(c) In the event of any conflict between the provisions of this part and those of any other specific statutory provisions contained elsewhere in this title, or in any other title, it is hereby…”
— Tenn. Code Ann. § 67-1-1402(c) — 1 case
State, Dep't of Revenue v. Moore, 722 S.W.2d 367 (Tenn. 1986). “T.C.A. § 67-1-1402 of the Tax Enforcement Procedures Act specifically provides: [3] "(c) In the event of any conflict between the provisions of this part and those of any other specific statutory provisions contained elsewhere in this title, or in any other title, it is hereby…”
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