Chapter

Part 18 Taxpayer Remedies for Disputed Taxes

Tenn. Code Ann. § 67-1-101— Liberal construction of title — Incidental powers of commissioner — Chapter definitions
Tenn. Code Ann. § 67-1-102— Powers and duties of commissioner and department of revenue
Tenn. Code Ann. § 67-1-103— Study of tax laws — Report
Tenn. Code Ann. § 67-1-104— Tax administration fund
Tenn. Code Ann. § 67-1-105— Hearings by commissioner
Tenn. Code Ann. § 67-1-106— Optional reporting periods
Tenn. Code Ann. § 67-1-107— Mailed tax papers or payments — Determination of filing date
Tenn. Code Ann. § 67-1-108— Applicability of taxability policy changes
Tenn. Code Ann. § 67-1-109— Revenue and letter rulings
Tenn. Code Ann. § 67-1-110— Taxpayer bill of rights
Tenn. Code Ann. § 67-1-111— Statewide uniformity of harvest or severance taxes
Tenn. Code Ann. § 67-1-112— Business tax — Taxes invoiced to customers to be included in tax base
Tenn. Code Ann. § 67-1-113— Keeping and maintenance of records — Access to records — Penalties for noncompliance
Tenn. Code Ann. § 67-1-114— Extension of due date for certain tax returns
Tenn. Code Ann. § 67-1-115— Electronic submission of documents and payments
Tenn. Code Ann. § 67-1-116— Fees for processing of documents and payments
Tenn. Code Ann. § 67-1-117— Commissioner's authority to permit filing, submission or retention of documents in digital format
Tenn. Code Ann. § 67-1-118— Review and report concerning credits found in §§ 67-4-2009, 67-4-2109, and 67-6-224
Tenn. Code Ann. § 67-1-201— Creation — Director — Assistants — Expenses
Tenn. Code Ann. § 67-1-202— Powers and duties
Tenn. Code Ann. § 67-1-203— Duties of commissioner not duplicated
Tenn. Code Ann. § 67-1-204— Liberal construction
Tenn. Code Ann. § 67-1-205— Development of assessment procedures — Rules and regulations
Tenn. Code Ann. § 67-1-206— Information and records required
Tenn. Code Ann. § 67-1-301— Meetings — Notice
Tenn. Code Ann. § 67-1-302— Expenses
Tenn. Code Ann. § 67-1-303— Oath of board members — Compensation
Tenn. Code Ann. § 67-1-304— Vice chair
Tenn. Code Ann. § 67-1-305— Powers of board
Tenn. Code Ann. § 67-1-306— Agents and assistants — Fees for witnesses, service of process
Tenn. Code Ann. § 67-1-307— Technical assistance to counties
Tenn. Code Ann. § 67-1-308— Computer services available to localities
Tenn. Code Ann. § 67-1-401— Composition of boards
Tenn. Code Ann. § 67-1-402— Oath of members
Tenn. Code Ann. § 67-1-403— Officers — Quorum — Record of daily transactions — Compensation — Training
Tenn. Code Ann. § 67-1-404— Sessions
Tenn. Code Ann. § 67-1-501— Construction
Tenn. Code Ann. § 67-1-502— Election of assessor — Term
Tenn. Code Ann. § 67-1-503— County legislative body members ineligible
Tenn. Code Ann. § 67-1-504— Vacancies
Tenn. Code Ann. § 67-1-505— Surety bond
Tenn. Code Ann. § 67-1-506— Deputy assessors and secretaries
Tenn. Code Ann. § 67-1-507— Oath of office
Tenn. Code Ann. § 67-1-508— Compensation
Tenn. Code Ann. § 67-1-509— Qualifications — Confidentiality of examinations
Tenn. Code Ann. § 67-1-510— Certification and identification of assessors and deputies
Tenn. Code Ann. § 67-1-511— Revocation of certificate
Tenn. Code Ann. § 67-1-512— Schools and field training courses
Tenn. Code Ann. § 67-1-513— Office consolidation
Tenn. Code Ann. § 67-1-514— Changes in record-keeping systems
Tenn. Code Ann. § 67-1-601— Counties may impose taxes
Tenn. Code Ann. § 67-1-602— Limit on county taxation — Equal and uniform taxation
Tenn. Code Ann. § 67-1-603— Revenue used to discharge debt — Special funds
Tenn. Code Ann. § 67-1-701— When taxes payable
Tenn. Code Ann. § 67-1-702— Payment to trustee
Tenn. Code Ann. § 67-1-703— Payment to state — Form — Time
Tenn. Code Ann. § 67-1-704— Payment to county — Form and receipt
Tenn. Code Ann. § 67-1-705— Collection fees
Tenn. Code Ann. § 67-1-706— Collection of excessive tax prohibited
Tenn. Code Ann. § 67-1-707— Adjustments and refunds
Tenn. Code Ann. § 67-1-708— Waiver of enforcement and collection
Tenn. Code Ann. § 67-1-801— Rate of penalty and interest
Tenn. Code Ann. § 67-1-802— Abatement or waiver of penalty
Tenn. Code Ann. § 67-1-803— Waiver of penalty
Tenn. Code Ann. § 67-1-804— Delinquency — Negligence — Fraud — Dishonor of check — Exceptions
Tenn. Code Ann. § 67-1-901— Payment under protest, involuntarily or under duress
Tenn. Code Ann. § 67-1-902— Notice
Tenn. Code Ann. § 67-1-903— Action against collecting officer
Tenn. Code Ann. § 67-1-904— Jurisdiction of suit — Certification and repayment
Tenn. Code Ann. § 67-1-905— Costs paid by state
Tenn. Code Ann. § 67-1-906— [Repealed.]
Tenn. Code Ann. § 67-1-907— [Repealed.]
Tenn. Code Ann. § 67-1-908— Remedy exclusive
Tenn. Code Ann. § 67-1-909— Writs to prevent collection of tax prohibited
Tenn. Code Ann. § 67-1-910— Refusal of unrecognized money
Tenn. Code Ann. § 67-1-911— Provisions applicable to municipal taxes
Tenn. Code Ann. § 67-1-912— Provisions applicable to county taxes
Tenn. Code Ann. § 67-1-1001— Part definitions
Tenn. Code Ann. § 67-1-1002— Grounds
Tenn. Code Ann. § 67-1-1003— Qualifying municipalities for reassessments — Appeals by owners
Tenn. Code Ann. § 67-1-1004— Ineffective against bona fide purchaser
Tenn. Code Ann. § 67-1-1005— Duty to back assess or reassess — Citation
Tenn. Code Ann. § 67-1-1006— Obtaining evidence
Tenn. Code Ann. § 67-1-1007— Authority for back assessment or reassessment — Finality
Tenn. Code Ann. § 67-1-1008— Penalty and costs
Tenn. Code Ann. § 67-1-1009— Estates — Examination of inventories and reports
Tenn. Code Ann. § 67-1-1010— Failure or refusal of clerk or trustee to perform duties
Tenn. Code Ann. § 67-1-1011— Records and reports
Tenn. Code Ann. § 67-1-1101— — 67-1-1104. [Repealed.]
Tenn. Code Ann. § 67-1-1201— Issuance of warrant
Tenn. Code Ann. § 67-1-1202— Execution of warrant
Tenn. Code Ann. § 67-1-1203— Garnishments
Tenn. Code Ann. § 67-1-1204— Levy on real estate
Tenn. Code Ann. § 67-1-1205— Levy on equitable interest
Tenn. Code Ann. § 67-1-1206— Remedy supplemental
Tenn. Code Ann. § 67-1-1301— Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees
Tenn. Code Ann. § 67-1-1302— Persons subject to subpoena power
Tenn. Code Ann. § 67-1-1303— Failure to appear when subpoenaed — Penalty
Tenn. Code Ann. § 67-1-1304— Failure to testify when subpoenaed — Penalty
Tenn. Code Ann. § 67-1-1305— Compensation of witness
Tenn. Code Ann. § 67-1-1401— Short title
Tenn. Code Ann. § 67-1-1402— Application and construction
Tenn. Code Ann. § 67-1-1403— Lien for taxes in favor of state
Tenn. Code Ann. § 67-1-1404— “Levy” defined
Tenn. Code Ann. § 67-1-1405— Collection by levy authorized
Tenn. Code Ann. § 67-1-1406— Notice and demand
Tenn. Code Ann. § 67-1-1407— Property subject to levy — Exemptions
Tenn. Code Ann. § 67-1-1408— Levy on pay — Duration, release, and renewal
Tenn. Code Ann. § 67-1-1409— Successive seizures under levy
Tenn. Code Ann. § 67-1-1410— Levy — Padlocking premises
Tenn. Code Ann. § 67-1-1411— Levy — Taxpayer's bond pending appeal
Tenn. Code Ann. § 67-1-1412— Levy — Surrender of property required
Tenn. Code Ann. § 67-1-1413— Levy — Production of books
Tenn. Code Ann. § 67-1-1414— Notice of seizure
Tenn. Code Ann. § 67-1-1415— Notice of sale
Tenn. Code Ann. § 67-1-1416— Sale of indivisible property
Tenn. Code Ann. § 67-1-1417— Time and place of sale
Tenn. Code Ann. § 67-1-1418— Manner and conditions of sale
Tenn. Code Ann. § 67-1-1419— Appraisal and disposition of perishable property
Tenn. Code Ann. § 67-1-1420— Sale — Redemption of property
Tenn. Code Ann. § 67-1-1421— Certificate of sale
Tenn. Code Ann. § 67-1-1422— Sale of real property — Deed
Tenn. Code Ann. § 67-1-1423— Effect of certificate or deed on junior encumbrances
Tenn. Code Ann. § 67-1-1424— Records of sales and redemptions
Tenn. Code Ann. § 67-1-1425— Expenses of levy and sale
Tenn. Code Ann. § 67-1-1426— Application of proceeds of levy and sale
Tenn. Code Ann. § 67-1-1427— Release of levy
Tenn. Code Ann. § 67-1-1428— Return of wrongfully levied property
Tenn. Code Ann. § 67-1-1429— Time limit for making levy — Release of lien
Tenn. Code Ann. § 67-1-1430— [Repealed.]
Tenn. Code Ann. § 67-1-1431— Action where tax in jeopardy
Tenn. Code Ann. § 67-1-1432— Civil action — Assertion of state's lien
Tenn. Code Ann. § 67-1-1433— Enforcement of other liens
Tenn. Code Ann. § 67-1-1434— Civil action by person other than taxpayer
Tenn. Code Ann. § 67-1-1435— Sale of personal property by state
Tenn. Code Ann. § 67-1-1436— Administration of real estate acquired by state
Tenn. Code Ann. § 67-1-1437— Obtaining evidence
Tenn. Code Ann. § 67-1-1438— Assessments by commissioner
Tenn. Code Ann. § 67-1-1439— Rulemaking by commissioner
Tenn. Code Ann. § 67-1-1440— Crimes against revenue officers
Tenn. Code Ann. § 67-1-1441— Revenue officers — Weapons — Execution of search warrants
Tenn. Code Ann. § 67-1-1442— Continuation of business to satisfy delinquent tax liability
Tenn. Code Ann. § 67-1-1443— Failure to pay taxes collected from taxpayer's customers
Tenn. Code Ann. § 67-1-1444— Collection of tax debt from transferee — Liability of transferee
Tenn. Code Ann. § 67-1-1445— Collection of tax debt outside state
Tenn. Code Ann. § 67-1-1501— Limitation on assessment and collection of taxes
Tenn. Code Ann. § 67-1-1502— Dismissal of action after expiration of limitation
Tenn. Code Ann. § 67-1-1601— Commissions disallowed on failure to settle or pay over
Tenn. Code Ann. § 67-1-1602— Action against collector for failure to settle or pay over
Tenn. Code Ann. § 67-1-1603— Entry of motion against delinquent
Tenn. Code Ann. § 67-1-1604— Time of trial
Tenn. Code Ann. § 67-1-1605— Precedence on docket
Tenn. Code Ann. § 67-1-1606— Commissioner's statement as evidence — Copy of bond
Tenn. Code Ann. § 67-1-1607— Judgment against collector
Tenn. Code Ann. § 67-1-1608— Amount of judgment in absence of commissioner's statement
Tenn. Code Ann. § 67-1-1609— Judgment against surviving principal and sureties
Tenn. Code Ann. § 67-1-1610— Interest and damages
Tenn. Code Ann. § 67-1-1611— Credit for claims due collector
Tenn. Code Ann. § 67-1-1612— Receipt of revenues due state
Tenn. Code Ann. § 67-1-1613— Report and deposit of revenues by clerk of court
Tenn. Code Ann. § 67-1-1614— Clerk's commission
Tenn. Code Ann. § 67-1-1615— Penalties for violations paid into school fund
Tenn. Code Ann. § 67-1-1616— Monthly penalty for failure to pay over taxes — Forfeiture of office
Tenn. Code Ann. § 67-1-1617— Action on collector's bond
Tenn. Code Ann. § 67-1-1618— Officials by whom suit brought
Tenn. Code Ann. § 67-1-1619— Attorney's fee
Tenn. Code Ann. § 67-1-1620— Collection and accounting for attorney's and auditor's fees
Tenn. Code Ann. § 67-1-1621— Taxpayer's action against collector
Tenn. Code Ann. § 67-1-1622— Release of collector's liability prohibited
Tenn. Code Ann. § 67-1-1623— Actions against state officers
Tenn. Code Ann. § 67-1-1624— Willful failure of county clerk to perform duties — Assumption of duties by commissioner
Tenn. Code Ann. § 67-1-1625— Willful failure of collector to pay over — Felony
Tenn. Code Ann. § 67-1-1626— Refund to collector on proof of deficiencies in collections
Tenn. Code Ann. § 67-1-1627— Collector's action for reimbursement of tax paid by collector
Tenn. Code Ann. § 67-1-1628— Powers of collector after expiration of term
Tenn. Code Ann. § 67-1-1629— Rights of collector's sureties
Tenn. Code Ann. § 67-1-1701— Part definitions
Tenn. Code Ann. § 67-1-1702— Confidentiality
Tenn. Code Ann. § 67-1-1703— Disclosure to taxpayer or fiduciary
Tenn. Code Ann. § 67-1-1704— Disclosure for administrative purposes — Tax collection
Tenn. Code Ann. § 67-1-1705— Disclosure for tax enforcement
Tenn. Code Ann. § 67-1-1706— Disclosure to parties in interest
Tenn. Code Ann. § 67-1-1707— Disclosure for miscellaneous purposes
Tenn. Code Ann. § 67-1-1708— Manner of disclosure — Legal effect
Tenn. Code Ann. § 67-1-1709— Violations — Penalties
Tenn. Code Ann. § 67-1-1710— Confidentiality of attorney-client communications
Tenn. Code Ann. § 67-1-1711— Disclosure by commissioner
Tenn. Code Ann. § 67-1-1712— Certified service provider
Tenn. Code Ann. § 67-1-1801— Enumeration of remedies
Tenn. Code Ann. § 67-1-1802— Refunds — Report of debts
Tenn. Code Ann. § 67-1-1803— Jurisdiction — Certification of refunds — Attorneys' fees — Statute of limitation tolled — Appeals — Expedited proceedings
Tenn. Code Ann. § 67-1-1804— Exclusivity of procedures
Tenn. Code Ann. § 67-1-1805— [Obsolete.]
Tenn. Code Ann. § 67-1-1806— Rules and regulations
Tenn. Code Ann. § 67-1-1807— Applicable laws — Conditions precedent for recovery — Conflicting laws
Tenn. Code Ann. § 67-1-1808— Offset of the taxpayer's refund of taxes by the amount of debt owed to a claimant