Any challenge to this tax shall be brought pursuant to T.C.A. §§67—1—901 et seq., and 9—8—307(a)(0).

Authority: Public Chapter 953, Acts of 1992; T.C.A. §§68—11—201, 68—11—216, 67—1—901, 9—8—307(a)(0) and 4—5—201 et seq. Administrative History: Original rule filed August 30, 1990; effective October 14, 1990. Amendment filed September 25, 1991; effective November 9, 1991. Repeal and new rule filed September 29, 1992; effective November 13, 1992. June, 2000 (Revised)p 2