Tennessee Code Annotated

Tenn. Code Ann. § 9-8-308 (2026)

Privilege tax on filing of claims - Exemption

✓ current as of May 2026

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(a) There is levied a privilege tax on the filing of claims with the claims commission of twenty-five dollars ($25.00) on each claim filed with the claims commission; provided, that no tax shall be levied on claimants who consent at the time of filing with the administrative clerk for their claims to be assigned to the small claims docket under § 9-8-403(a)(2), and proceed upon affidavits filed with the claims commission without a hearing. The tax shall be collected by the administrative clerk of the claims commission, and all funds collected by the clerk shall be paid over to the appropriate fund, as shall be determined by the state treasurer. Claims automatically transferred to the claims commission by the division of claims and risk management pursuant to § 9-8-402(c) due to a failure to honor or deny the claim during the ninety-day settlement period shall not be subject to the privilege tax established by this section. Notwithstanding any limit on the amount which may be awarded to a claimant, the commissioner or the reviewing court shall have the discretion to order that the privilege tax paid pursuant to this section be refunded to a claimant whose claim is determined to be meritorious.

(b) Any person shall be permitted to file a claim with the claims commission without paying the privilege tax established by subsection (a) by taking and subscribing the following oath in writing: "I, ______________, do solemnly swear, that, owing to my poverty, I am not able to pay the privilege tax ordinarily required to file a claim with the claims commission and that I am justly entitled to the damages sought to the best of my belief."

Acts 1989, ch. 491, § 6; 1990, ch. 755, § 14; 1993, ch. 494, § 3; 1998, ch. 785, § 15.

Notes of Decisions

Cited in 4 cases, 1989–2013 · leading case: Wells ex rel. Baker v. State, 435 S.W.3d 734 (Tenn. Ct. App. 2013).

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Wells ex rel. Baker v. State, 435 S.W.3d 734 (Tenn. Ct. App. 2013). · cites it 2× “In its brief, the State lists an additional issue: Whether the trial court erred in finding the State liable on the negligence claim brought under Tennessee Code Annotated section 9-8-308(a)(l)(C). However, during oral argument before this Court, the State repeatedly stated that…”

Sweeney v. State, 768 S.W.2d 253 (Tenn. 1989). · cites it 2× “Before the Claims Commission plaintiff based her claim upon T.C.A. §§ 9-8-308(a)(1) and (J). Upon review of the record, we do not find evidence to support a cause of action under subsection (I) for negligence by the State.”

Babajide Familoni v. The Univ. of Memphis (Tenn. Ct. App. 2005). · cites it 2× “See Tenn. Code Ann § 9-8-308. It maintains that neither a written nor an oral contract existed between the parties and that the mere drafting of a settlement agreement does not create a binding agreement.”

Austin Wells, a disabled person, by & through his conservator & Nat. mother Carron C. Wells Baker v. State of Tennessee & Donald Estes & Univ. of Memphis Found. (Tenn. Ct. App. 2013). · cites it 2× “Estes for his own negligence and in granting 3 In its brief, the State lists an additional issue: Whether the trial court erred in finding the State liable on the negligence claim brought under Tennessee Code Annotated section 9-8-308(a)(1)(C). However, during oral argument…”

— Tenn. Code Ann. § 9-8-308(a)(1) — 1 case

Sweeney v. State, 768 S.W.2d 253 (Tenn. 1989). “Before the Claims Commission plaintiff based her claim upon T.C.A. §§ 9-8-308(a)(1) and (J). Upon review of the record, we do not find evidence to support a cause of action under subsection (I) for negligence by the State.”

— Tenn. Code Ann. § 9-8-308(a)(1)(C) — 1 case

Austin Wells, a disabled person, by & through his conservator & Nat. mother Carron C. Wells Baker v. State of Tennessee & Donald Estes & Univ. of Memphis Found. (Tenn. Ct. App. 2013). “Estes for his own negligence and in granting 3 In its brief, the State lists an additional issue: Whether the trial court erred in finding the State liable on the negligence claim brought under Tennessee Code Annotated section 9-8-308(a)(1)(C). However, during oral argument…”

— Tenn. Code Ann. § 9-8-308(a)(l)(C) — 1 case

Wells ex rel. Baker v. State, 435 S.W.3d 734 (Tenn. Ct. App. 2013). “In its brief, the State lists an additional issue: Whether the trial court erred in finding the State liable on the negligence claim brought under Tennessee Code Annotated section 9-8-308(a)(l)(C). However, during oral argument before this Court, the State repeatedly stated that…”

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