67-7-107 - When tax levied becomes delinquent.

67-7-107. When tax levied becomes delinquent.

The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.

[Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904; Acts 1988, ch. 526, § 38.]