Tenn. Code Ann. § 67-1-1627
This is the official text of Tenn. Code Ann. § 67-1-1627, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Collector's action for reimbursement of tax paid by collector
Official statutory text
Any tax collector who has failed to collect any tax, but who has paid the tax to the state, county, or municipality to which the tax was due and payable, shall, in addition to the remedies provided by law, have a right to sue a defaulting taxpayer for the amount of the tax, as upon an account for money paid to the collector's use, and recover judgment for the tax, together with six percent (6%) interest per annum on the judgment for the time the tax should have been paid; provided, that the suit is brought within one (1) year after the collector has paid the tax. Acts 1875, ch. 88, § 1; Shan., § 958; Code 1932, § 1668; T.C.A. (orig. ed.), § 67-1501.
Any tax collector who has failed to collect any tax, but who has paid the tax to the state, county, or municipality to which the tax was due and payable, shall, in addition to the remedies provided by law, have a right to sue a defaulting taxpayer for the amount of the tax, as upon an account for money paid to the collector's use, and recover judgment for the tax, together with six percent (6%) interest per annum on the judgment for the time the tax should have been paid; provided, that the suit is brought within one (1) year after the collector has paid the tax.
Acts 1875, ch. 88, § 1; Shan., § 958; Code 1932, § 1668; T.C.A. (orig. ed.), § 67-1501.
Any tax collector who has failed to collect any tax, but who has paid the tax to the state, county, or municipality to which the tax was due and payable, shall, in addition to the remedies provided by law, have a right to sue a defaulting taxpayer for the amount of the tax, as upon an account for money paid to the collector's use, and recover judgment for the tax, together with six percent (6%) interest per annum on the judgment for the time the tax should have been paid; provided, that the suit is brought within one (1) year after the collector has paid the tax.
Acts 1875, ch. 88, § 1; Shan., § 958; Code 1932, § 1668; T.C.A. (orig. ed.), § 67-1501.
Status: in_force
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