APPELLATE COURT OPINIONS

In this appeal we address two primary issues: (1) whether an indigent party is liable for payment of outstanding litigation taxes levied under Tennessee Code Annotated section 67-4-602 (1998), and (2) whether the Tennessee Department of Correction had authority to withdraw money from an inmate’s trust account to pay a distress warrant. For the reasons stated herein, we hold that indigent parties become liable for litigation taxes when taxed by the court and that the Tennessee Department of Correction has the authority to deduct money from an inmate trust fund to satisfy a distress warrant. We affirm the judgment of the Court of Appeals.