Tennessee Statutes
§ 67-1-1807 — Applicable laws - Conditions precedent for recovery - Conflicting laws
Tennessee·Title 67
(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.
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Related
Comdata Network, Inc. v. State Department of Revenue
852 S.W.2d 223 (Tennessee Supreme Court, 1993)
Admiralty Suites And Inns, LLC v. Shelby County, Tennessee
138 S.W.3d 233 (Court of Appeals of Tennessee, 2003)
Wicker v. Commissioner
342 S.W.3d 35 (Court of Appeals of Tennessee, 2010)
General Motors Corp. v. Taylor
811 S.W.2d 897 (Tennessee Supreme Court, 1991)
Chuck's Package Store v. City of Morristown
545 S.W.3d 398 (Tennessee Supreme Court, 2018)
Admiralty Suites And Inns, Llc v. Shelby County
(Court of Appeals of Tennessee, 2003)
Chuck's Package Store v. City of Morristown
(Court of Appeals of Tennessee, 2016)
Legislative History
Acts 1986, ch. 749, § 11; 1987, ch. 92, § 1.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund