TCA § 67-1-1411 — Levy — Taxpayer's bond pending appeal — United States — Tennessee law | Esheria

TCA § 67-1-1411 — Levy — Taxpayer's bond pending appeal

A person challenging a tax collection can post a bond for the tax amount instead of paying it until the appeal or court case ends. If the taxpayer wins the appeal, the state must pay 6% annual interest on the tax amount.

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Jurisdiction
United States — Tennessee
Instrument
Act or statute
Version
Undated source snapshot
Language
en
Official source
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interest on tax liability tax appeal bond tax collection

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