Tenn. Code § 67-1-1804

Current through Acts 2021, ch. 595, and 2021EX3, ch. 7
Section 67-1-1804 - Exclusivity of procedures

The procedure established by this part is the sole and exclusive jurisdiction for determining liability for all taxes collected or administered by the commissioner of revenue, except that the state board of equalization shall have jurisdiction concurrent with the chancery court in inheritance tax cases in which only issues of valuation are raised, as provided by § 67-8-411, and the board designated in § 67-8-116 shall have jurisdiction concurrent with the chancery court in gift tax cases in which only issues of valuation are raised, as provided by § 67-8-116.

T.C.A. § 67-1-1804

Acts 1986, ch. 749, § 8.