Tenn. Code Ann. » Tenn. Code / Title 67 / Chapter 1 / Part 14
Tennessee Code Annotated

Tenn. Code Ann. § 67-1-1404 (2026)

"Levy" defined

✓ current as of May 2026
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"Levy," as used in this title, includes the power of distraint and seizure by any means.

Acts 1972, ch. 762, § 1; 1981, ch. 65, § 2; T.C.A., § 67-6004(a).

Notes of Decisions
Cited in 1 case, 2010–2010 · leading case: Wicker v. Comm'r, 342 S.W.3d 35 (Tenn. Ct. App. 2010).
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Wicker v. Comm'r, 342 S.W.3d 35 (Tenn. Ct. App. 2010). “Until the earlier of the expiration of ninety (90) days following the mailing of a notice of assessment to the taxpayer, or the filing of a suit by the taxpayer as provided in subsection (b), no levy as defined in § 67-1-1404 shall be made, begun or prosecuted by the…”
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