There is a newer version
of
this Section
2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 18 - Taxpayer Remedies for Disputed Taxes
§ 67-1-1807. Applicable laws -- Conditions precedent for recovery -- Conflicting laws.
Universal Citation: TN Code § 67-1-1807 (2017)
- (a) All taxes paid on or after January 1, 1986, shall be governed by the laws regarding refunds and suits for the recovery of taxes as set out in this part.
- (b)
- (1) It shall not be a condition precedent for suit for recovery of taxes paid on or after January 1, 1986, that the taxes be paid under protest, involuntarily, or under duress.
- (2) No suit for the recovery of any tax paid prior to January 1, 1986, shall be allowed unless such tax was paid under protest.
- (c) To the extent that this section conflicts with any other law, this section shall control and supersede all such laws.
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
