Section 67-8-113 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118

The commissioner may issue a distress warrant for the collection of the tax imposed under this part, together with interest and penalty on the tax in accordance with § 67-4-110.Acts 1939, ch. 137, § 19; C. Supp. 1950, § 1295.19 (Williams, § 1328.19); T.C.A. (orig. ed.), § 67-2520.