{"data":{"id":"us-tn/tenn.-code-ann.-67-8-416","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-416","heading":"[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Refunds authorized","body":"The commissioner is empowered to make refund of any excess, erroneous or improper tax payment received by the commissioner out of the funds in the commissioner's keeping to the estate from which it is received.","path":["TN Code","Title 67","Chapter 8"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"5614fa085b50e622d5a5a12049232e9eb9a392217faff4cf79d3714a5dafd089","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-415","next":"us-tn/tenn.-code-ann.-67-8-417"},"notice":"GroundRules: Original legal text. Not legal advice."}