Tenn. Code Ann. § 67-8-407: [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Enforcement by district attorneys

In event it should become necessary to enforce the payment of any tax imposed by this part and part 3 of this chapter by legal action in the courts, the commissioner shall make use of the offices of the several district attorneys general, such action to be taken under the supervision and direction of the attorney general and reporter.