Article: ATTORNEY GENERAL SUMMERS ISSUES OPINION REGARDING MUNICIPAL COURT CLERKS' COMMISSION ON LITIGATION TAXES FOR CASES HEARD UNDER CONCURRENT GENERAL SESSIONS JURISDICTION

The Tennessee Attorney General issued the following opinion:

QUESTION

Which clerk's commission provision, Tenn. Code Ann. Sect. 16-18-305(f) or Tenn. Code Ann. Sect. 8-21-401(h), applies to a municipal court clerk when collecting litigation taxes on cases heard under the municipal court's concurrent general sessions jurisdiction?

OPINION

Municipal court clerks are entitled to a commission of two percent for receiving and paying over privilege taxes on litigation pursuant to Tenn. Code Ann. Sect. 16-18-305(f).

ANALYSIS

The instant question is whether the percentage of litigation taxes that a municipal court clerk is entitled to retain for receiving and paying over litigation taxes when ...

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