Tennessee § 67-1-1807 Applicable laws - Conditions precedent for recovery - Conflicting laws

Tennessee Statutes

§ 67-1-1807 — Applicable laws - Conditions precedent for recovery - Conflicting laws

Tennessee § 67-1-1807

Title67

This text of Tennessee § 67-1-1807 (Applicable laws - Conditions precedent for recovery - Conflicting laws) 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. § 67-1-1807 (2026).

Text

(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.

Free access — add to your briefcase to read the full text and ask questions with AI

(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.