Action against collecting officer
Applied in 2 court decisions — leading case Roberts v. Sullivan County (In Re Penking Trust) (1996)
Most recently applied in Roberts v. Sullivan County (In Re Penking Trust) (May 1996)
Acts 1873, ch. 44, § 1; Shan., § 1061; Code 1932, § 1792; Acts 1968, ch. 588, § 1; T.C.A
(1) 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.
(2) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
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.