Tennessee § 67-1-1807 - Applicable laws — Conditions precedent for recovery — Conflicting laws.
Full text of Tennessee Tennessee Code Annotated § 67-1-1807 — Applicable laws — Conditions precedent for recovery — Conflicting laws., with citation guidance and answers to common questions.
§ 67-1-1807. Applicable laws — Conditions precedent for recovery — Conflicting laws.
All taxes paid on or after January 1, 1986, shall be governed by the laws regarding refunds and suits for the recovery of taxes as set out in this part. It shall not be a condition precedent for suit for recovery of taxes paid on or after January 1, 1986, that the taxes be paid under protest, involuntarily, or under duress. No suit for the recovery of any tax paid prior to January 1, 1986, shall be allowed unless such tax was paid under protest. To the extent that this section conflicts with any other law, this section shall control and supersede all such laws. Acts 1986, ch. 749, § 11; 1987, ch. 92, § 1. Code Commission Notes. Former subsections (a) and (c), concerning the laws governing all taxes paid prior to January 1, 1986 and all taxes paid on or after January 1, 1986, but prior to April 15, 1986, and for which suit for the recovery thereof was filed prior to April 15, 1986, were deleted as obsolete by the code commission in 2003. Cross-References. Payment under protest, involuntarily, or under duress, § 67-1-901 . Cited: 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 § 67-1-1807
What does Tennessee Code Annotated § 67-1-1807 cover?
Section 67-1-1807 ("Applicable laws — Conditions precedent for recovery — Conflicting laws.") 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 § 67-1-1807?
A common citation format is "Tennessee Code Annotated § 67-1-1807" (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 § 67-1-1807 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.