(a) All taxes paid on or after January 1, 1986, shall be governed by the laws regarding refunds and suits for the recovery of taxes as set out in this part.(b)(1) It shall not be a condition precedent for suit for recovery of taxes paid on or after January 1, 1986, that the taxes be paid under protest, involuntarily, or under duress.(2) No suit for the recovery of any tax paid prior to January 1, 1986, shall be allowed unless such tax was paid under protest.(c) To the extent that this section conflicts with any other law, this section shall control and supersede all such laws.Acts 1986, ch. 749, § 11; 1987, ch. 92, § 1.
Tennessee Legal Code