Tenn. Code § 29-37-105

Current through Acts 2023-2024, ch. 1069

Section 29-37-105 - Exceptions

This chapter shall not apply to:

(1) Proceedings or actions involving the employment, discipline, or discharge of wages, hours and working conditions of employees;

(2) Proceedings or actions wherein the state or local government, through any of its departments, institutions or agencies is exercising its power of condemnation or eminent domain;

(3) Proceedings or actions involving the payment or collection of revenue if the court determines that:

(A) The small business taxpayer has not exhausted the administrative remedies available to taxpayers to resolve disputed tax matters; or

(B) The small business taxpayer has acted in bad faith with regard to attempts to ascertain tax liability or to collect a tax;

(4) Any action taken by the department of revenue pursuant to title 67, chapter 1, part 15;

(5) Actions taken during the time of a civil emergency; or

(6) The proceedings or actions required by a state or federal law or federal regulation.

T.C.A. § 29-37-105

Acts 1984, ch. 495, § 5; 1989, ch. 365, §§ 7-12.