67-4-209 - Tax collection by clerks.
67-4-209. Tax collection by clerks.
(a) Unless some other collector is indicated, the county clerk shall collect the taxes imposed by parts 2-6 of this chapter.
(b) The clerks of the several courts of this state shall collect any tax imposed in the court for which they serve as clerk by any law of this state upon the privilege of litigation in that court.
(c) A collector of the taxes, as defined by this part, shall report the collector's collections to the commissioner and shall pay over all state taxes collected by the collector to the department.
[Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1 (Williams, § 1248.3); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 7; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-4010.]