{"data":{"id":"us-tn/tenn.-code-ann.-67-5-2302","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-2302","heading":"Timber cutters liable for delinquent tax","body":"(a) All persons, groups of persons or corporations violating § 67-5-2301 shall become personally and primarily liable for the total delinquent taxes, together with accrued interest and any penalties thereon.\n(b) No others liable for the payment of such taxes shall be released from such liability nor will any lien for delinquent taxes against such land be extinguished until full payment of such taxes, together with interest and penalty.","path":["TN Code","Title 67","Chapter 5"],"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 2026-09-17","retrieved_at":"2026-09-17T21:51:56Z","sha256":"244ecdc155d6792d6fd84999537c14e3ea17112b8237ea39a24b0fd9d7f41ef0","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-2301","next":"us-tn/tenn.-code-ann.-67-5-2303","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-tn","title":"Tennessee Release 76 supplement","text":"Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.tn.tca"}]},"notice":"GroundRules: Original legal text. Not legal advice."}