67-1-903 - Action against collecting officer. - Tennessee Statutes

67-1-903. Action against collecting officer.

(a)  The person paying the revenue may, at any time within six (6) months after making the payment, but not thereafter, sue the officer who collected the sum, for the recovery thereof.

(b)  The provisions of this section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.

[Acts 1873, ch. 44, § 1; Shan., § 1061; Code 1932, § 1792; Acts 1968, ch. 588, § 1; T.C.A. (orig. ed.), § 67-2305; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 13; 1987, ch. 92, § 3.]