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.
Distress warrant. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-113, under Gift Tax [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.].
Tenn. Code Ann. § 67-8-113