Tennessee Statutes

§ 67-2-120 — Taxpayer remedies

Tennessee § 67-2-120

This text of Tennessee § 67-2-120 (Taxpayer remedies) 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. § 67-2-120 (2026).

Text

Nothing contained in this chapter shall be construed, in any way, to prevent any taxpayer from showing any legal remedy provided by law, and the taxpayer shall have all the remedy, legal and equitable, now allowed any person for the recovery of taxes and revenue improperly collected by paying the tax under protest.

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Legislative History

Acts 1931 (2nd Ex. Sess.), ch. 20, §§ 8, 8-A; C. Supp. 1950, §§ 1123.21, 1123.24; impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1961, ch. 97, § 1; Acts 1963, ch. 271, §§ 2, 3; T.C.A. (orig. ed.), §§ 67-2627, 67-2629; Acts 1984, ch. 832, § 36.

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Bluebook (online)
Tennessee § 67-2-120, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-2-120.