Tennessee § 67-1-1804 - Exclusivity of procedures.
Full text of Tennessee Tennessee Code Annotated § 67-1-1804 — Exclusivity of procedures., with citation guidance and answers to common questions.
§ 67-1-1804. Exclusivity of procedures.
The procedure established by this part is the sole and exclusive jurisdiction for determining liability for all taxes collected or administered by the commissioner of revenue, except that the state board of equalization shall have jurisdiction concurrent with the chancery court in inheritance tax cases in which only issues of valuation are raised, as provided by § 67-8-411 , and the board designated in § 67-8-116 shall have jurisdiction concurrent with the chancery court in gift tax cases in which only issues of valuation are raised, as provided by § 67-8-116 . Acts 1986, ch. 749, § 8. Cited: Bloomingdale's by Mail, Ltd. v. Huddleston, 848 S.W.2d 52, 1992 Tenn. LEXIS 703 (Tenn. 1992); Heath v. Creson, 949 S.W.2d 690, 1997 Tenn. App. LEXIS 16 (Tenn. Ct. App. 1997); Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827, 2008 Tenn. LEXIS 589 (Tenn. Sept. 9, 2008); Wicker v. Comm'r, Tenn. Dep't of Revenue, 342 S.W.3d 35, 2010 Tenn. App. LEXIS 397 (Tenn. Ct. App. June 23, 2010); Swafford v. Comm'r of Revenue, — S.W.3d —, 2012 Tenn. App. LEXIS 163 (Tenn. Ct. App. Mar. 13, 2012).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-1804
What does Tennessee Code Annotated § 67-1-1804 cover?
Section 67-1-1804 ("Exclusivity of procedures.") 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 § 67-1-1804?
A common citation format is "Tennessee Code Annotated § 67-1-1804" (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 § 67-1-1804 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.