{"data":{"id":"us-tn/tenn.-code-ann.-7-40-105","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 7-40-105","heading":"Annual adjustments","body":"Annual adjustments to the sales and use tax revenues collected in the district shall be made by the department of revenue within ninety (90) days of the end of each fiscal year and shall be effective immediately upon notification of such adjustment from the department of revenue to the municipality or industrial development corporation.","path":["TN Code","Title 7","Chapter 40"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"53cbf16a0913726df7f91e32b32ebb7bf361f02d7ffa0110258965d854040f2d","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-7-40-104","next":"us-tn/tenn.-code-ann.-7-40-106"},"notice":"GroundRules: Original legal text. Not legal advice."}