2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 14 - Accommodations for Transients — Hotel Occupancy
§ 67-4-1410. Administration and enforcement -- Remedies of taxpayers.
(a) The authorized collector, in administering and enforcing this part, has, as additional powers, those powers and duties with respect to collecting taxes as provided in this title or otherwise provided by law for the county clerks; provided, that chapter 1, part 17 of this title does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a municipality pursuant to this part.
(b) Upon any claim of illegal assessment and collection, the taxpayer shall have the remedies provided in this title, it being the intent of this part that the provisions of law that apply to the recovery of state taxes illegally assessed and collected also apply to taxes illegally assessed and collected under the authority of this part; provided, that the authorized collector shall possess those powers and duties as provided in § 67-1-707 for the county clerks.
(c) With respect to the adjustment and settlement with taxpayers, all errors of taxes collected by the authorized collector under the authority of this part shall be refunded by the authorized collector.
(d) Notice of any tax paid under protest shall be given to the authorized collector and the ordinance authorizing levy of the tax shall designate a municipal officer against whom suit may be brought for recovery.
