Tennessee Code Annotated
Tenn. Code Ann. § 67-1-909 (2026)
Writs to prevent collection of tax prohibited
✓ current as of May 2026
- (a) No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908, and in no other manner.
- (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, § 2; Shan., § 1064; Code 1932, § 1795; T.C.A. (orig. ed.), § 67-2311; Acts 1986, ch. 749, § 17.
Notes of Decisions
Cited in 2
cases, 1985–1987 · leading case: Dominion Nat'l Bank v. Martha B. Olsen, 771 F.2d 108 (6th Cir. 1985).
Dominion Nat'l Bank v. Martha B. Olsen, 771 F.2d 108 (6th Cir. 1985). “The defendants assert that such deference is particularly appropriate in view of Tennessee’s prohibition against suits hindering the collection of state taxes.”
Angel v. Jackson, 724 S.W.2d 736 (Tenn. 1987). “[[Image here]] T.C.A., § 67-1-909: No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of the same, shall in anywise issue, either injunction, supersedeas, prohibition, or any other writ or process whatever; but in all cases…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.