Tennessee Statutes
§ 67-1-901 — Payment under protest, involuntarily or under duress
Tennessee § 67-1-901
JurisdictionTennessee
Title67
This text of Tennessee § 67-1-901 (Payment under protest, involuntarily or under duress) 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. § 67-1-901 (2026).
Text
(a)In all cases where not otherwise provided in which an officer, charged by law with the collection of revenue due the state, shall institute any proceeding, or take any steps for the collection of the sum alleged or claimed to be due by the officer from any citizen, the person against whom the proceeding or step is taken shall, if that person conceives the same to be unjust or illegal, or against any statute or clause of the constitution of the state, pay the revenue under protest.
(b)This section shall not apply to any tax collected or administered by the commissioner of revenue when such tax is paid on or after January 1, 1986. Notwithstanding any other law to the contrary, it is the intent of the general assembly that it shall not be a condition precedent to any claim or suit for re
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Beare Co. v. Olsen
711 S.W.2d 603 (Tennessee Supreme Court, 1986)
Reeves v. Olsen
691 S.W.2d 527 (Tennessee Supreme Court, 1985)
Roberts v. Sullivan County (In Re Penking Trust)
196 B.R. 389 (E.D. Tennessee, 1996)
Tennessee Farmers' Cooperative v. State ex rel. Jackson
736 S.W.2d 87 (Tennessee Supreme Court, 1987)
Comdata Network, Inc. v. State Department of Revenue
852 S.W.2d 223 (Tennessee Supreme Court, 1993)
Hoover, Inc. v. Rutherford County
885 S.W.2d 67 (Court of Appeals of Tennessee, 1994)
Service Merchandise Co. v. Jackson
735 S.W.2d 443 (Tennessee Supreme Court, 1987)
Lebanon Liquors, Inc. v. City of Lebanon
885 S.W.2d 63 (Court of Appeals of Tennessee, 1994)
Heath v. Creson
949 S.W.2d 690 (Court of Appeals of Tennessee, 1997)
Jack Daniel Distillery, Lem Motlow Prop., Inc. v. Olsen
716 S.W.2d 496 (Tennessee Supreme Court, 1986)
Aluminum Co. of America v. Celauro
762 S.W.2d 107 (Tennessee Supreme Court, 1988)
General Motors Corp. v. Taylor
811 S.W.2d 897 (Tennessee Supreme Court, 1991)
Chuck's Package Store v. City of Morristown
(Court of Appeals of Tennessee, 2016)
Jernigan v. Jackson
704 S.W.2d 306 (Tennessee Supreme Court, 1986)
Home Builders Assoc. v. Maury Co. TN & Burson
(Court of Appeals of Tennessee, 1998)
Nashville Metro Government v. New Orleans Manor, Inc.
(Court of Appeals of Tennessee, 2014)
The Metropolitan Government of Nashville and Davidson County, in its own behalf and for the use and benefit of the State of Tennessee v. Delinquent Taxpayers as Shown on the 1999 Real Property Tax Records
(Court of Appeals of Tennessee, 2005)
Eddie Heath v. Jayne S. Creson, Waylon Wininger, and Pat Hutchinson, and A.C. Gilless
(Court of Appeals of Tennessee, 2001)
State of Tennessee for the use and benefit of Williamson County v. Jesus Christ's Church @ Liberty Church Road
(Court of Appeals of Tennessee, 2011)
Legislative History
Acts 1873, ch. 44, § 1; Shan., § 1059; Code 1932, § 1790; T.C.A. (orig. ed.), § 67-2303; Acts 1986, ch. 749, § 12; 1987, ch. 92, § 2.
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 fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-1-901, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-1-901.