Tenn. Code Ann. § 67-1-909
This is the official text of Tenn. Code Ann. § 67-1-909, 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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Writs to prevent collection of tax prohibited
Official statutory text
(a) No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908 , and in no other manner. (b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue. Acts 1873, ch. 44, § 2; Shan., § 1064; Code 1932, § 1795; T.C.A. (orig. ed.), § 67-2311; Acts 1986, ch. 749, § 17.
(a) No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908 , and in no other manner.
(b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
Acts 1873, ch. 44, § 2; Shan., § 1064; Code 1932, § 1795; T.C.A. (orig. ed.), § 67-2311; Acts 1986, ch. 749, § 17.
(a) No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908 , and in no other manner.
(b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
Acts 1873, ch. 44, § 2; Shan., § 1064; Code 1932, § 1795; T.C.A. (orig. ed.), § 67-2311; Acts 1986, ch. 749, § 17.
Status: in_force
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