Tennessee § 67-1-902 - Notice.
Full text of Tennessee Tennessee Code Annotated § 67-1-902 — Notice., with citation guidance and answers to common questions.
§ 67-1-902. Notice.
Upon the person's making such payment, the officer or collector shall pay such revenue into the state treasury, giving notice at the time of payment to the commissioner of revenue that the payment was paid under protest. Acts 1873, ch. 44, § 1; Shan., § 1060; Code 1932, § 1791; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2304. Law Reviews. Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978). Cited: Fort v. Dixie Oil Co., 170 Tenn. 183, 93 S.W.2d 1260, 1935 Tenn. LEXIS 124 (1936); Lyons v. Lay, 179 Tenn. 388, 166 S.W.2d 778, 1942 Tenn. LEXIS 35 (1942); Third Nat'l Bank v. King, 215 Tenn. 528, 387 S.W.2d 800, 1965 Tenn. LEXIS 630 (Tenn. Mar. 4, 1965); R.C. Owen Co. v. Butler, 215 Tenn. 599, 387 S.W.2d 830, 1965 Tenn. LEXIS 670 (Tenn. Mar. 4, 1965); Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983).
Frequently Asked Questions About Tennessee § 67-1-902
What does Tennessee Code Annotated § 67-1-902 cover?
Section 67-1-902 ("Notice.") 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 § 67-1-902?
A common citation format is "Tennessee Code Annotated § 67-1-902" (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 § 67-1-902 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.