TCA § 67-1-1807 — Applicable laws — Conditions precedent for recovery — Conflicting laws
Taxes paid on or after January 1, 1986 follow this part’s refund and recovery rules, and a taxpayer does not need to have paid under protest, involuntarily, or under duress to sue for recovery. For taxes paid before that date, suit is allowed only if the tax was paid under protest.
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- Jurisdiction
- United States — Tennessee
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- Act or statute
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- Undated source snapshot
- Language
- en
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tax recovery litigation tax refunds
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TCA § 67-1-1807 — Applicable laws — Conditions precedent for recovery — Conflicting laws
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