The commissioner is empowered to make refund of any excess, erroneous or improper tax payment received by the commissioner out of the funds in the commissioner's keeping to the estate from which it is received.
Tenn. Code Ann. § 67-8-416
Refunds authorized. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Acts 1929 (Ex
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.