Terms Used In Tennessee Code 20-13-109

  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105

Any state of the United States or the political subdivisions of any state shall have the right to sue in the courts of this state to recover any tax that may be owing to it when the like right is accorded to this state and its political subdivisions by such state.