Tennessee § 67-1-901 - Payment under protest, involuntarily or under duress.

§ 67-1-901. Payment under protest, involuntarily or under duress.

In all cases where not otherwise provided in which an officer, charged by law with the collection of revenue due the state, shall institute any proceeding, or take any steps for the collection of the sum alleged or claimed to be due by the officer from any citizen, the person against whom the proceeding or step is taken shall, if that person conceives the same to be unjust or illegal, or against any statute or clause of the constitution of the state, pay the revenue under protest. This section shall not apply to any tax collected or administered by the commissioner of revenue when such tax is paid on or after January 1, 1986. Notwithstanding any other law to the contrary, it is the intent of the general assembly that it shall not be a condition precedent to any claim or suit for recovery of any taxes collected or administered by the commissioner when such taxes were paid on or after January 1, 1986, that the taxes were paid under protest, involuntarily, or under duress. Acts 1873, ch. 44, § 1; Shan., § 1059; Code 1932, § 1790; T.C.A. (orig. ed.), § 67-2303; Acts 1986, ch. 749, § 12; 1987, ch. 92, § 2. Cross-References. Claims commission, exclusive jurisdiction over claims for recovery of taxes collected or administered by state, § 9-8-307 . Payment of tax under protest, § 9-8-402 . Payment under protest, involuntarily, or under duress not prerequisite for suit after January 1, 1986, § 67-1-1807 . Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18. Taxpayer's bond pending appeal of levy, § 67-1-1411 . Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), § 970. Tennessee Jurisprudence, 17 Tenn. Juris., Licenses, § 17; 23 Tenn. Juris., Taxation, §§ 48, 75; 24 Tenn. Juris., Unemployment Compensation, § 4. Law Reviews. A Revolution in Tennessee Tax Procedure (S. Gale Graham), 22 Tenn. B.J. 13 (1986). Cited: Taylor v. Louisville & N. R. Co., 88 F. 350, 1898 U.S. App. LEXIS 2089 (6th Cir. 1898); Humphries v. Carter, 172 Tenn. 392, 112 S.W.2d 833, 1937 Tenn. LEXIS 87 (1937); Gilmore Holding Corp. v. Stokes, 177 Tenn. 561, 151 S.W.2d 1079, 1940 Tenn. LEXIS 54 (1940); Wolfe v. Bryant, 181 Tenn. 357, 181 S.W.2d 343, 1944 Tenn. LEXIS 380 (1944); Southern Coal Co. v. McCanless, 183 Tenn. 457, 192 S.W.2d 1003, 1946 Tenn. LEXIS 225 (1946); Carbide & Carbon Chems. Corp. v. Carson, 192 Tenn. 150, 239 S.W.2d 27, 1951 Tenn. LEXIS 392 (1951); City of Memphis v. W.M.S. Co., 46 Tenn. App. 153, 326 S.W.2d 828, 1959 Tenn. App. LEXIS 91 (1959); General Electric Co. v. Butler, 211 Tenn. 196, 364 S.W.2d 361, 1962 Tenn. LEXIS 356 (1962); Memphis Peabody Corp. v. MacFarland, 211 Tenn. 384, 365 S.W.2d 40, 1963 Tenn. LEXIS 357 (1963); Benson v. United States Steel Corp., 225 Tenn. 164, 465 S.W.2d 124, 1971 Tenn. LEXIS 290 (1971); Burnett v. Benson, 483 S.W.2d 437, 1972 Tenn. LEXIS 365 (Tenn. 1972); Pidgeon-Thomas Iron Co. v. Garner, 495 S.W.2d 826, 1973 Tenn. LEXIS 496 (Tenn. 1973); Tidwell v. Goodyear Tire & Rubber Co., 520 S.W.2d 721, 1975 Tenn. LEXIS 702 (Tenn. 1975); Parkridge Hospital, Inc. v. Woods, 561 S.W.2d 754, 1978 Tenn. LEXIS 579 (Tenn. 1978); Stroop v. Rutherford County, 567 S.W.2d 753, 1978 Tenn. LEXIS 605 (Tenn. 1978); McDowell Dev. Corp. v. Ferguson, 579 S.W.2d 863, 1978 Tenn. App. LEXIS 341 (Tenn. Ct. App. 1978); Goldsmith's Div. v. City of Memphis, 631 S.W.2d 396, 1982 Tenn. LEXIS 399 (Tenn. 1982); Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Executone of Memphis, Inc. v. Garner, 650 S.W.2d 734, 1983 Tenn. LEXIS 659 (Tenn. 1983); Barret v. Olsen, 656 S.W.2d 373, 1983 Tenn. LEXIS 717 (Tenn. 1983); Daniel v. Metropolitan Government of Nashville & Davidson County, 696 S.W.2d 8, 1985 Tenn. App. LEXIS 2835 (Tenn. Ct. App. 1985); Angel v. Jackson, 724 S.W.2d 736, 1987 Tenn. LEXIS 822 (Tenn. 1987); Tennessee Farmers' Cooperative v. State, 736 S.W.2d 87, 1987 Tenn. LEXIS 960 (Tenn. 1987); Roberts v. Sullivan County (In re Penking Trust), 196 B.R. 389, 1996 Bankr. LEXIS 658 (Bankr. E.D. Tenn. 1996).