Remedy exclusive
Applied in 1 court decision — 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, § 2; Shan., § 1063; Code 1932, § 1794; T.C.A
(1) 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.
(2) Subsection (a) 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.