§ 7-4-108 — Administration and enforcement - Taxpayer remedies

Tennessee § 7-4-108

• Jurisdiction: Tennessee
• Title: 7

Text

(a) In administering and enforcing this chapter, the tax collection official shall have, as additional powers, those powers and duties with respect to collection of taxes provided in title 67 or otherwise provided by law; provided, that title 67, chapter 1, part 17, does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed pursuant to this chapter. (b) Upon any claim of illegal assessment and collection, the taxpayer has the remedy provided in § 67-1-911 , it being the intent of this chapter that the provisions of law that apply to the recovery of state taxes illegally assessed and collected be conformed to apply to the recovery of taxes illegally assessed and collected under the authority of this chapter; provided, that the tax collection official shall possess those powers and duties as provided in § 67-1-707 , with respect to the adjustment and settlement with taxpayers of all errors of taxes collected by the tax collection official under the authority of this chapter and to direct the refunding of the adjustments and settlements. Notice of any tax paid under protest shall be given to the tax collection official, and suit for recovery shall be brought against the tax collection official.

Legislative History

Amended by 2016 Tenn. Acts, ch. 796,s 4, eff. 4/14/2016. Acts 1976, ch. 704, § 8; T.C.A., § 6-3733.