GroundRules
Tenn. Code Ann. § 67-7-207: Disposition of taxes, interest and penalties - Adjustments
Where this section sits in the code
- TN Code
- Title 67
- Chapter 7
(a) All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted quarterly to the county trustee as soon as practical following the end of a calendar quarter.
(b) These revenues shall become a part of the county road fund of the county, and shall be used for the construction, maintenance and repair of the county system.
(c) Any adjustment of taxes, interest or penalties that is necessary to adjust any error in collection or disbursement may be made at a subsequent collection or disbursement.
Collected 2026-09-17T21:51:56Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows. Source