Tennessee Code Annotated
Tenn. Code Ann. § 67-1-908 (2026)
Remedy exclusive
✓ current as of May 2026
- (a) There shall be no other remedy in any case of the collection of revenue, or attempt to collect revenue illegally, or attempt to collect revenue in funds only receivable by the officer under the law, the same being other or different funds than such as the taxpayer may tender, or claim the right to pay, than that provided by this part.
- (b) Subsection (a) shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
Acts 1873, ch. 44, § 2; Shan., § 1063; Code 1932, § 1794; T.C.A. (orig. ed.), § 67-2310; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 16; 1987, ch. 92, § 6.
Notes of Decisions
Cited in 5
cases, 1986–2016 · leading case: Beare Co. v. Olsen, 711 S.W.2d 603 (Tenn. 1986).
Beare Co. v. Olsen, 711 S.W.2d 603 (Tenn. 1986). “" (Emphasis added.) Prior to 1985, T.C.A. §§ 67-1-901, et seq.”
Roberts v. Sullivan Cnty. (In Re Penking Trust), 196 B.R. 389 (Bankr. E.D. Tenn. 1996). “(2) If it be finally determined by any court having jurisdiction of any suit brought within six (6) months after such payment under protest against the county to recover such taxes that the same were wrongfully collected, as not being due from a party to the county, the county…”
Jack Daniel Distillery, Lem Motlow Prop., Inc. v. Olsen, 716 S.W.2d 496 (Tenn. 1986). “T.C.A. § 67-1-908. “That remedy [was] payment of the tax under protest and suit for recovery.”
Chuck's Package Store v. City of Morristown (Tenn. Ct. App. 2016). “Tenn. Code Ann. § 67-1-908 (emphasis added).”
Nashville Metro Gov't v. New Orleans Manor, Inc. (Tenn. Ct. App. 2014). “Tenn. Code Ann. § 67-1-908 provides that “[t]here shall be no other remedy in any case of the collection of revenue, or attempt to collect revenue illegally .”
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