Tennessee Code Annotated

Tenn. Code Ann. § 67-1-1803 (2026)

Jurisdiction - Certification of refunds - Attorneys' fees - Statute of limitation tolled - Appeals - Expedited proceedings

✓ current as of May 2026

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(a) Subject matter jurisdiction shall be, and the venue of suits filed pursuant to this part shall lie, in the chancery court in either Davidson County or in the county in Tennessee of the taxpayer's domicile or in the county in which the taxpayer has the taxpayer's principal place of business in Tennessee.

(b) If it is determined that the taxes for which a claim for refund was made pursuant to § 67-1-1802, or as to which suit proceeded as a timely suit for refund pursuant to § 67-1-1801(i), were not due from the taxpayer to the commissioner of revenue for any reason going to the merits of the tax, then the court shall certify of record that the tax was wrongfully paid and ought to be refunded, together with interest on the tax calculated forty-five (45) days from the date of filing a claim for refund or date of waiver by the commissioner pursuant to § 67-1-1802(c)(2), or on the date of payment in the case of any tax collected after suit was filed under § 67-1-1801, in accordance with § 67-1-1801(d). Thereupon, the commissioner of finance and administration shall issue such commissioner's warrant for the refund, which shall be paid in preference to all other claims on the state treasury.

(c) For the purpose of suits brought under this part, the commissioner of revenue shall be considered a resident of each of the several counties of the state.

(d) The court shall award to the prevailing party reasonable attorneys' fees and expenses of litigation up to twenty percent (20%) of the amount finally assessed or denied, including interest after payment; provided, that, attorneys' fees and expenses must not be awarded or paid for any amount awarded or denied based on an allegation that the franchise tax in chapter 4, part 21, of this title, or any provision of chapter 4, part 21, of this title, is unconstitutional by failing the internal consistency test. For purposes of this subsection (d), attorneys' fees shall not exceed fees calculated on the basis of reasonable hourly rates multiplied by a reasonable number of hours expended in the case and shall not be calculated by application of any premium, enhancement, or contingency. For purposes of this subsection (d), the state shall be deemed the prevailing party where the taxpayer is found by a court to be the transferee of assets conveyed in violation of title 66, chapter 3, or the tax, penalty or interest at issue in the case arises from the same underlying activity with respect to which the taxpayer or one of its officers, owners or employees was found to have committed fraud.

(e) The filing of the suit by the taxpayer tolls all statutes of limitations as to other persons potentially liable to the taxpayer due to the occurrence from which the claim before the court arises until the final determination of the suit.

(f) Appeals of any decision of the chancery court of suits brought under this part shall be under the Tennessee Rules of Appellate Procedure.

(g) Hearings and determination of all proceedings brought under this part, shall be expedited to the extent feasible and proper.

(h) Notwithstanding this part or another law to the contrary, a suit that contains a claim or allegation that the franchise tax in chapter 4, part 21, of this title, or any provision of that part, including § 67-4-2108 as that section existed prior to the effective date of this act, is unconstitutional by failing the internal consistency test must be filed on or before November 30, 2024.

Amended by 2024 Tenn. Acts, ch. 950,s 18, eff. 5/10/2024.

Amended by 2024 Tenn. Acts, ch. 950,s 6, eff. 5/10/2024.

Amended by 2014 Tenn. Acts, ch. 854, s 10, eff. 1/1/2015.

Acts 1986, ch. 749, § 7; 1991, ch. 402, § 1; 1992, ch. 952, § 9; 1994, ch. 956, § 1; 2007 , ch. 602, § 34; 2008 , ch. 1106, § 60; 2009 , ch. 530, § 102.

Notes of Decisions

Cited in 51 cases (3 in the last 5 years), 1987–2026 · leading case: Union Carbide Corp. v. Huddleston, 854 S.W.2d 87 (Tenn. 1993).

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Union Carbide Corp. v. Huddleston, 854 S.W.2d 87 (Tenn. 1993). · cites it 4× “In addition, the judgment provided that Union Carbide was entitled to attorneys’ fees and litigation expenses to be determined in accordance with Tenn.Code Ann. § 67-1-1803(d) after the final disposition of this appeal.”

Cracker Barrel Old Country Store, Inc. v. Epperson, 284 S.W.3d 303 (Tenn. 2009). · cites it 2× “1993) (holding that Tennessee Code Annotated section 67-1-1803(d), which states that “[t]he court shall award to the prevailing party reasonable attorneys’ fees and expenses of litigation,” makes an award of attorney fees mandatory) (emphasis added).”

Bellsouth Advert. & Publ'g Co. v. Johnson, 100 S.W.3d 202 (Tenn. 2003). · cites it 2× “This case is remanded to the trial court for the awarding of attorney’s fees and expenses of litigation to BAPCO, in accordance with Tennessee Code Annotated section 67-1-1803(d). Costs of this appeal are taxed to the Tennessee Department of Revenue.”

Covington Pike Toyota, Inc. v. Cardwell, 829 S.W.2d 132 (Tenn. 1992). · cites it 4× “00, and awarded the taxpayer attorneys’ fees and expenses pursuant to Tenn.Code Ann. § 67-1-1803 (1983 & Supp.1987).”

Hawkins v. Tennessee Dep't of Corr., 127 S.W.3d 749 (Tenn. Ct. App. 2002). · cites it 2× “, Tenn.Code Ann. § 67-1-1803 (providing that suits to dispute taxes filed against the commissioner of revenue are allowed in either Davidson County, the taxpayer’s county of residence, or the county where the taxpayer’s principal place of business is located); Tenn.”

Associated P'ship I, Inc. v. Huddleston, 889 S.W.2d 190 (Tenn. 1994). · cites it 6× “Tenn. Code Ann. § 67-1-1803 (d) (1989 & Supp.”

Eusco, Inc. v. Huddleston, 835 S.W.2d 576 (Tenn. 1992). · cites it 4× “The costs of this appeal are taxed to the defendant, Commissioner of Revenue, and this case is remanded to the Chancery Court for a determination of the reasonable attorneys’ fees and litigation expenses to which the taxpayer is entitled *583 under Tenn.Code Ann. § 67-1-1803…”

J.C. Penney Nat'l Bank v. Johnson, 19 S.W.3d 831 (Tenn. Ct. App. 1999). · cites it 2× “The Commissioner filed a motion to alter or amend the order because it did not provide for a judgment against JCPNB for the disputed tax liability and did not provide for an award of attorney’s fees and expenses pursuant to T.C.A. § 67-1-1803(d). The chancellor entered a final…”

Federated Stores Realty, Inc. v. Huddleston, 852 S.W.2d 206 (Tenn. 1992). · cites it 2× “Inasmuch as each party has prevailed on one issue there is no award of attorneys' fees or expenses of litigation otherwise awarded under T.C.A. § 67-1-1803(d). The case is remanded to the chancery court to allow the parties, pursuant to their stipulation, to calculate the amount…”

Mast Advert. & Publ'g, Inc. v. Moyers, 865 S.W.2d 900 (Tenn. 1993). · cites it 2× “Costs are assessed against the Commissioner of Revenue and the cause is remanded for calculation of attorney’s fees and litigation expenses pursuant to T.C.A. § 67-1-1803. REID, C.J., and DROWOTA, DAUGHTREY and ANDERSON, JJ.”

Blue Bell Creameries, LP v. Roberts, 333 S.W.3d 59 (Tenn. 2011). · cites it 2× “25 and filed a complaint in chancery court seeking a refund of $128,407, 3 interest on any refund pursuant to Tennessee Code Annotated section 67-l-1803(b) *64 (2006), and attorney’s fees pursuant to Tennessee Code Annotated section 67-1-1803(d). Both parties filed motions for…”

Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee, 486 S.W.3d 496 (Tenn. 2016). “It held in favor of the Commissioner, awarded the Department attorney fees under Tennessee Code Annotated § 67-1-1803(d), and assessed costs against Vodafone.”

Show all 51 citing cases →

— Tenn. Code Ann. § 67-1-1803(a) — 1 case

Deroyal v. Johnson (Tenn. Ct. App. 1998).

— Tenn. Code Ann. § 67-1-1803(d) — 25 cases

Union Carbide Corp. v. Huddleston, 854 S.W.2d 87 (Tenn. 1993). “In addition, the judgment provided that Union Carbide was entitled to attorneys’ fees and litigation expenses to be determined in accordance with Tenn.Code Ann. § 67-1-1803(d) after the final disposition of this appeal.”

Cracker Barrel Old Country Store, Inc. v. Epperson, 284 S.W.3d 303 (Tenn. 2009). “1993) (holding that Tennessee Code Annotated section 67-1-1803(d), which states that “[t]he court shall award to the prevailing party reasonable attorneys’ fees and expenses of litigation,” makes an award of attorney fees mandatory) (emphasis added).”

Bellsouth Advert. & Publ'g Co. v. Johnson, 100 S.W.3d 202 (Tenn. 2003). “This case is remanded to the trial court for the awarding of attorney’s fees and expenses of litigation to BAPCO, in accordance with Tennessee Code Annotated section 67-1-1803(d). Costs of this appeal are taxed to the Tennessee Department of Revenue.”

J.C. Penney Nat'l Bank v. Johnson, 19 S.W.3d 831 (Tenn. Ct. App. 1999). “The Commissioner filed a motion to alter or amend the order because it did not provide for a judgment against JCPNB for the disputed tax liability and did not provide for an award of attorney’s fees and expenses pursuant to T.C.A. § 67-1-1803(d). The chancellor entered a final…”

Federated Stores Realty, Inc. v. Huddleston, 852 S.W.2d 206 (Tenn. 1992). “Inasmuch as each party has prevailed on one issue there is no award of attorneys' fees or expenses of litigation otherwise awarded under T.C.A. § 67-1-1803(d). The case is remanded to the chancery court to allow the parties, pursuant to their stipulation, to calculate the amount…”

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