{"data":{"id":"us-tn/tenn.-code-ann.-67-4-212","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-212","heading":"Collection of taxes by commissioner","body":"When a local collector fails to collect a state tax that should be collected by that collector and paid over to the department, the commissioner may collect the tax under chapter 1, part 14 of this title.","path":["TN Code","Title 67","Chapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"e0b990a8cdcf17c6727e1def54e76bac635f071e0588dafd5bb329348e258b6b","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-2119","next":"us-tn/tenn.-code-ann.-67-4-2120"},"notice":"GroundRules: Original legal text. Not legal advice."}