The procedure established by this part is the sole and exclusive jurisdiction for determining liability for all taxes collected or administered by the commissioner of revenue, except that the state board of equalization shall have jurisdiction concurrent with the chancery court in inheritance tax cases in which only issues of valuation are raised, as provided by § 67-8-411, and the board designated in § 67-8-116 shall have jurisdiction concurrent with the chancery court in gift tax cases in which only issues of valuation are raised, as provided by § 67-8-116.
Tenn. Code Ann. § 67-1-1804
Exclusivity of procedures
Applied in 2 court decisions — leading case Wicker v. Commissioner (2010)
Most recently applied in James T. (Tom) Higdon v. State of Tennessee (January 2013)
Acts 1986, ch. 749, § 8.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.