Nothing contained in this chapter shall be construed, in any way, to prevent any taxpayer from showing any legal remedy provided by law, and the taxpayer shall have all the remedy, legal and equitable, now allowed any person for the recovery of taxes and revenue improperly collected by paying the tax under protest.
Structure 2021 Tennessee Code
§ 67-2-101. Chapter Definitions
§ 67-2-102. Imposition, Rate and Collection of Tax
§ 67-2-103. Tax for State Purposes Only
§ 67-2-105. Back Assessments Prohibited
§ 67-2-109. Brokers — Liability for Return and Tax
§ 67-2-117. Commissioner — Payment of Revenue to Comptroller of the Treasury
§ 67-2-118. Disposition of Proceeds From Penalties
§ 67-2-122. Taxes Paid on Out-of-State Shares of Subchapter S Corporation