TCA § 29-37-105 — Exceptions

This chapter shall not apply to: Proceedings or actions involving the employment, discipline, or discharge of wages, hours and working conditions of employees; Proceedings or actions wherein the state or local government, through any of its departments, institutions or agencies is exercising its power of condemnation or eminent domain; Proceedings or actions involving the payment or collection of revenue if the court determines that: The small business taxpayer has not exhausted the administrative remedies available to taxpayers to resolve disputed tax matters; or The small business taxpayer has acted in bad faith with regard to attempts to ascertain tax liability or to collect a tax; Any action taken by the department of revenue pursuant to title 67, chapter 1, part 15; Actions taken during the time of a civil emergency; or The proceedings or actions required by a state or federal law or federal regulation.