Tennessee Code 20-12-102 – Litigation tax
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Terms Used In Tennessee Code 20-12-102
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Plaintiff: The person who files the complaint in a civil lawsuit.
Litigation taxes shall be payable as required by §§ 67-4-602 – 67-4-606. A successful plaintiff in any civil action shall be reimbursed by the defendant for any litigation tax incurred, in the same manner as are costs.