Bass, Berry & Sims attorney Steve Jasper discussed a ruling by the Tennessee Supreme Court requiring taxpayers to pay excess local taxes under protest in order to receive refunds. The Supreme Court reversed a previous decision by the court of appeals. In the article, Steve addressed the reversal, saying “the high court’s decision is important because it does not address the appellate court’s finding that the taxpayers had filed a sufficient claim for refund, even though the taxpayers never filed a formal claim. ‘This is significant because it reinforces that the statutory standard for filing a refund claim is simply filing a document that provides sufficient notice on the basis for a refund claim.'”
The full article, “High Court: Payments Under Protest Required for Local Tax Refunds,” was published by State Tax Notes on February 12, 2018, and is available online (subscription required).