Litigation Tax

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Litigation taxes shall be payable as required by §§67-4-602 —67-4-606. A successful plaintiff in any civil action shall be reimbursed by the defendant for any litigation tax incurred, in the same manner as are costs.

Code 1958, § 551; Shan., § 706; Code 1932, § 1257; Acts 1961, ch. 310, § 1; T.C.A. (orig. ed.), § 20-1602; Acts 1982, ch. 925, § 1.

Cross-References. Attorney generals' retirement tax, § 8-622 (Vol. 3 Appendix).

Tax not imposed on actions to enforce tax liens, §67-5-2410.


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