Tenn. Code Ann. § 67-7-207: Disposition of taxes, interest and penalties - Adjustments

(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.