Tennessee § 17-512 Tax on litigation - State tax only

Tennessee Statutes

§ 17-512 — Tax on litigation - State tax only

Tennessee § 17-512

Title8

This text of Tennessee § 17-512 (Tax on litigation - State tax only) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 17-512 (2026).

Text

For the purpose of providing sufficient funds to aid in meeting the cost of benefits provided by this chapter, there shall be fixed upon every original civil and criminal case before each court of general sessions in the state of Tennessee, a fee of one dollar and twenty-five cents ($1.25) which shall be known as "general sessions retirement tax" and which shall be collectible and payable under the same circumstances as state and county taxes now collected upon litigation, save that this fee shall be paid, secured, or worked out in criminal cases. The tax as herein provided shall be in addition to such litigation taxes as are now levied by law upon such suits. It shall be a state tax only and no county or municipality shall levy a similar tax. All sums collected from the tax herein levied 

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For the purpose of providing sufficient funds to aid in meeting the cost of benefits provided by this chapter, there shall be fixed upon every original civil and criminal case before each court of general sessions in the state of Tennessee, a fee of one dollar and twenty-five cents ($1.25) which shall be known as "general sessions retirement tax" and which shall be collectible and payable under the same circumstances as state and county taxes now collected upon litigation, save that this fee shall be paid, secured, or worked out in criminal cases. The tax as herein provided shall be in addition to such litigation taxes as are now levied by law upon such suits. It shall be a state tax only and no county or municipality shall levy a similar tax. All sums collected from the tax herein levied shall be paid to the state treasurer and shall be placed in the fund pursuant to this chapter.