Arista Records, LLC as the successor to Arista Records, Inc. v. Loren L. Chumley, Commissioner of Revenue for the State of Tennessee

This interlocutory appeal arises from Plaintiff/Taxpayer’s action against the Commissioner of Revenue under Tennessee Code Annotated § 67-1-1802 for a refund of taxes. The trial court granted Plaintiff’s motion to compel documents sought by Plaintiff in response to the Commissioner’s motion to dismiss based on the statutory limitations period prescribed in section 67-1-1802. We reverse.