Tenn. Code Ann. § 66-29-166: Determination of liability for failure or refusal to pay or deliver property to treasurer

If the treasurer determines from an examination conducted under § 66-29-157 that a putative holder has failed or refused to pay or deliver property to the treasurer which is reportable under this part, the treasurer shall issue a determination of the putative holder's liability with respect to the payment or delivery of property, and provide to the putative holder notice in a record of the determination.