Tennessee Statutes

§ 67-2-120 — Taxpayer remedies

Tennessee·Title 67
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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