(a) 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.
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Terms Used In Tennessee Code 67-1-909

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
(b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
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