Tennessee § 67-1-909 - Writs to prevent collection of tax prohibited.
Full text of Tennessee Tennessee Code Annotated § 67-1-909 — Writs to prevent collection of tax prohibited., with citation guidance and answers to common questions.
§ 67-1-909. Writs to prevent collection of tax prohibited.
No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908, and in no other manner. This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue. Acts 1873, ch. 44, § 2; Shan., § 1064; Code 1932, § 1795; T.C.A. (orig. ed.), § 67-2311; Acts 1986, ch. 749, § 17. Cross-References. Division of claims and risk management, title 9, ch. 8, part 4. Jurisdiction of Tennessee claims commission, § 9-8-307 . Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18. Textbooks. Gibson's Suits in Chancery (7th ed., Inman), § 587. Tennessee Jurisprudence, 17 Tenn. Juris., Licenses, § 17; 23 Tenn. Juris., Taxation, § 53. 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: Taylor v. Louisville & N. R. Co., 88 F. 350, 1898 U.S. App. LEXIS 2089 (6th Cir. 1898); Bergeda v. State, 179 Tenn. 460, 167 S.W.2d 338, 1942 Tenn. LEXIS 43, 144 A.L.R. 696 (1942); Southern Coal Co. v. McCanless, 183 Tenn. 457, 192 S.W.2d 1003, 1946 Tenn. LEXIS 225 (1946); Seagle—Paddock Pools, Inc. v. Benson, 503 S.W.2d 93, 1973 Tenn. LEXIS 431 (Tenn. 1973); Independent Baptist Church v. Tennessee, 468 F. Supp. 71, 1978 U.S. Dist. LEXIS 14258 (E.D. Tenn. 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); Griffith Motors, Inc. v. King, 641 S.W.2d 200, 1982 Tenn. LEXIS 361 (Tenn. 1982); Aluminum Co. of America v. Celauro, 762 S.W.2d 107, 1988 Tenn. LEXIS 198 (Tenn. 1988).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-909
What does Tennessee Code Annotated § 67-1-909 cover?
Section 67-1-909 ("Writs to prevent collection of tax prohibited.") 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 § 67-1-909?
A common citation format is "Tennessee Code Annotated § 67-1-909" (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 § 67-1-909 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.