Tennessee Code Annotated
Tenn. Code Ann. § 67-1-903 (2026)
Action against collecting officer
✓ current as of May 2026
- (a) The person paying the revenue may, at any time within six (6) months after making the payment, but not thereafter, sue the officer who collected the sum, for the recovery thereof.
- (b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
Acts 1873, ch. 44, § 1; Shan., § 1061; Code 1932, § 1792; Acts 1968, ch. 588, § 1; T.C.A. (orig. ed.), § 67-2305; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 13; 1987, ch. 92, § 3.
Notes of Decisions
Cited in 10
cases, 1985–2018 · leading case: Roberts v. Sullivan Cnty. (In Re Penking Trust), 196 B.R. 389 (Bankr. E.D. Tenn. 1996).
Roberts v. Sullivan Cnty. (In Re Penking Trust), 196 B.R. 389 (Bankr. E.D. Tenn. 1996). “under protest against the municipality to recover such taxes that the same were wrongfully collected as not being due from the party to the municipality, the municipality shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal…”
Jack Daniel Distillery, Lem Motlow, Prop. v. Jackson, 740 S.W.2d 413 (Tenn. 1987). “With regard to all the contested 1984 taxes, the State argues and the chancellor held that appellant’s action to recover sales taxes paid is time-barred in that the suit filed by appellant was not within six months of the time of payment as is required by T.C.A. § 67-1-903. The…”
Jack Daniel Distillery, Lem Motlow Prop., Inc. v. Olsen, 716 S.W.2d 496 (Tenn. 1986). “The chancellor held that it was not, that payment for each tax period was the basis for a separate action and that suit for the recovery of each tax payment must be filed within the time allowed by T.C.A. § 67-1-903. We agree. This action was filed on February 18, 1981.”
Reeves v. Olsen, 691 S.W.2d 527 (Tenn. 1985). “T.C.A. § 67-1-903. Suit may be tried in the county of the taxpayer’s residence.”
N. Telecom, Inc. v. Taylor, 781 S.W.2d 837 (Tenn. 1989). “Tenn. Code Ann. § 67-1-903 (1988). The plaintiff did not take advantage of that procedure; instead it voluntarily paid the tax.”
Stewart Title Guar. Co. v. McReynolds, 886 S.W.2d 233 (Tenn. Ct. App. 1994). “Section 19(e) of the claims commission act provided that “Tennessee Code Annotated, Section 67-1-903 through 908 shall no longer apply to state taxes.”
Dominion Nat'l Bank v. Martha B. Olsen, 771 F.2d 108 (6th Cir. 1985). “First, since the Virginia banks are not subject to the tax, allowing them to file an action in federal court will not affect Tennessee’s system of requiring taxpayers to pay disputed taxes under protest and to sue for refunds, Tenn.Code Ann. §§ 67-1-903 and 67-1-908. The…”
Chuck's Package Store v. City of Morristown, 545 S.W.3d 398 (Tenn. 2018). “2, 2009) (holding that a taxpayer challenging a county privilege tax on whitewater rafting excursions must pay the tax under protest and file suit under section 67-1-903); Davis , 2005 WL 2667042 , at *3 ; State ex rel.”
Chuck's Package Store v. City of Morristown (Tenn. Ct. App. 2016). “2, 2009) (“[u]nder Tenn. Code Ann. § 67-1-903 , the taxpayer must (1) pay the tax under protest and (2) file suit to recover the sum paid under protest within six months from making the payment”); Metro.”
Nashville Metro Gov't v. New Orleans Manor, Inc. (Tenn. Ct. App. 2014). “§ 67-1-901 requires that where proceedings are instituted to recover taxes, if the person against whom the proceeding is brought believes that the collection of the tax is “unjust or illegal, or against any statute or clause of the constitution of the state,” then that person…”
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