Tennessee § 20-13-109 - Tax recovery by other states.
Full text of Tennessee Tennessee Code Annotated § 20-13-109 — Tax recovery by other states., with citation guidance and answers to common questions.
§ 20-13-109. Tax recovery by other states.
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. Acts 1949, ch. 157, § 1; C. Supp. 1950, § 8639.1; T.C.A. (orig. ed.), § 20-1709. Law Reviews. Symposium State Taxation of Interstate Business — Out-of-State Collection of State and Local Taxes (Robert A. Leflar), 29 Vand. L. Rev. 443. Cited: United States Steel Corp. v. Multistate Tax Comm'n, 434 U.S. 452 , 98 S. Ct. 799 , 54 L. Ed. 2 d 682, 1978 U.S. LEXIS 58 (1978).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 20-13-109
What does Tennessee Code Annotated § 20-13-109 cover?
Section 20-13-109 ("Tax recovery by other states.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 20-13-109?
A common citation format is "Tennessee Code Annotated § 20-13-109" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 20-13-109 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.