There shall be no fees collected by the county register at the time such a notice is recorded, but the county register shall extend credit to the department for such fees as are chargeable, and submit the county register's bill at the end of each month to the department in order to obtain payment. (b) The commissioner shall cause a notice of such lien to be recorded in the office of the county register of deeds in the county or counties in which the taxpayer's business or residence is located, or in any county in which the taxpayer has an interest in property, and such notice shall be recorded in the same manner as liens are recorded in that office. For purposes of this section, the definition of assessment is as provided in this part and the rules promulgated pursuant to this part. The lien shall attach to all interests in property, either real or personal, tangible or intangible, in this state then owned or subsequently acquired by the person against whom the assessment is made. Such lien shall arise at the time an initial assessment of any liability is made, and it shall continue until the amounts of the original assessment and any subsequent assessments of liability for taxes, fees, penalties, interest, or costs are fully paid. (a) If any person liable to pay any state tax or fee administered by the commissioner of revenue neglects or refuses to pay the tax or fee, the amount, including additionally incurred taxes, fees, penalties, interest, and costs, shall be a lien in favor of the state. View our newest version here 2010 Tennessee CodeĦ7-1-1403 - Lien for taxes in favor of state.Ħ7-1-1403.
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