67-8-215 - Suits for enforcement. - Tennessee Statutes

67-8-215. Suits for enforcement.

The commissioner may, in the commissioner's discretion, institute suit in the name of the state of Tennessee, in any court of competent jurisdiction for the collection of the tax imposed by this part in the event the tax is not paid when due. Such suit shall be for the amount of the tax due, with penalty and interest provided in this part.

[Acts 1929 (E.S.), ch. 23, § 15; Code 1932, § 1313; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1718.]