§ 67-1-901 Payment under protest, involuntarily or under duress
§ 67-1-902 Notice
§ 67-1-903 Action against collecting officer
§ 67-1-904 Jurisdiction of suit – Certification and repayment
§ 67-1-905 Costs paid by state
§ 67-1-908 Remedy exclusive
§ 67-1-909 Writs to prevent collection of tax prohibited
§ 67-1-910 Refusal of unrecognized money
§ 67-1-911 Provisions applicable to municipal taxes
§ 67-1-912 Provisions applicable to county taxes

Terms Used In Tennessee Code > Title 67 > Chapter 1 > Part 9 - Payment of Tax Under Protest

  • Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • 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
  • Statute: A law passed by a legislature.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.